삼중식 부기시스템에 관한 연구 : Yuji Ijiri의 삼중식부기시스템을 중심으로 with the emphasis upon Ijiri's triple-entry bookkeeping system = A Study on the Triple-Entry Bookkeeping System

다국어 초록 (Multilingual Abstract)

The perfectness of double-entry bookkeeping system has been praised by many notable authors in history. And ever since it was developed, the basis of framework of double-entry bookkeeping system has remained unchanged for more than five centuries.
But it is possible that the dichotomy of double-entry bookkeeping system is extended to trichotomy of triple-entry bookkeeping system by means of interpreting existing two dimensions of double-entry bookkeeping system as wealth=capital instead of conventional interpretation, that is assets=equities.
Therefore, the purpose of this study is to present the triple-entry bookkeeping system in order to disprove the perfectness hypothesis of double-entry bookkeeping system.
The results of this study are as follows;
1) Temporal triple-entry bookkeeping system can be presented because of being able to extend the dichotomy of present(wealth)=past(capital) to the trichotomy of future(budget)=present(wealth)=past(capital).
2) Differential triple-entry bookkeeping system can be presented because of being able to consider capital as the "derivative" of the wealth and force as the "derivative" of the capital.
Finally consideration of accounting in the third dimension are as follows; 1) extension of triple-entry bookkeeping system to quadruple-entry bookkeeping system or multi-entry bookkeeping system, 2) possibility of extension of causal entry bookkeeping to triple-entry bookkeeping, 3) implementation of triple-entry system in real world.

목차 (Table of Contents)

• 제1장 서론
• 제1절 연구의 목적
• 제2절 연구의 방법과 범위
• 제2장 복식부기시스템에 대한 재검토
• 제1절 이분법의 논리
• 제2절 음수회피와 이분법
• 제3절 이분법에 대한 새로운 해석
• 제3장 시제의 삼중식부기시스템
• 제1절 모형의 결정
• 제2절 분개의 유형과 시산표
• 제3절 예산명세서
• 제4절 비판
• 제4장 미분의 삼중식부기시스템
• 제1절 모형의 결정
• 제2절 이익가속력 명세서
• 제3절 회계의 미적분
• 제4절 비판
• 제5장 삼차원 회계에 관련된 문제
• 제1절 삼중식부기시스템의 확장
• 제2절 인과적인 이중기입과 삼중식부기
• 제3절 삼중식부기시스템의 실행
• 제6장 결론
• - 참고문헌 -