韓國籍 四介松都治溥法의 生成에 관한 硏究 = A Study on the Formation of Sagae Songdo Chibubub in Korea

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to examine the formation of sagae songdo chibubub in korea. Sagae songdo chibubub is Korean native Bookkeeping System. Sagae songdo chibubub is formed 200 years before western double entry bookkeeping system.
Venice－style double－entry bookkeeping method was used by the merchants of Italy during Mediterranean age and explained by Lucas Pacioli in 1494. It became the womb of Western system of bookkeeping all over the world.
Korea in the Orient had a sort of native double entry bookkeeping method named Sagechiboobub. Although it agrees in fundamental principles, it shows many differences in its methods and forms comparing to he western double－entry bookkeeping. It is simpler, more theoretical, and natural for easy entry. So I have modified it and developed a new bookkeeping model with the name of Korea bookkeeping.

목차 (Table of Contents)

• Abstract
• Ⅰ. 序論
• Ⅱ. 四介松都治溥法과 東洋思想
• Ⅲ. 東西洋複式簿記의 交流可能性吟味
• Ⅳ. 結論
• 참고문헌