현병주의 『實用自修四介松都治簿法』을 통해 본 일제강점기 전통회계

Abstract

Every country has its own commerce and its records. Korean merchants also had an accounting system that records their economic activity. Known as the Korean bookkeeping method, the individual bookkeeping is known. In 1916, Hyun Byung-ju summarized the contents of Korean bookkeeping in 『實用自修四介松都治簿法』. His book is not a real book but a commentary that faithfully explains the principles of Songdo Bookkeeping. Hyun Byung-ju, who was active during the Japanese occupation, tried to disseminate Korean culture and practical knowledge to the public. He did many writings and spread modern knowledge to the public, and Songdo Chilbu was a part of promoting Korean culture. The law of bankruptcy law consists of four concepts: bundling, sequencing, profit and loss. In today’s term, it corresponds to assets, liabilities, profits, and costs. The balance concept and account classification are also carried out, and the books are divided into main and subsidiary books. Therefore, it is not perfect, but it is understood that it follows the Western double bookkeeping principle. Korea’s inherent bookkeeping was not a universal custom even in the opening period, in combination with the traditionally neglected social awareness and economic development stages. After the Japanese occupation, the modern company system for colonial rule and Western bookkeeping were not practical and disappeared.