A. C. Littleton의 복식부기 견해에 따른 우리나라 복식부기의 연구 : 사개송도치부법을 중심으로

Abstract

This study examines the four requirements of the double bookkeeping announcing AC Littleton's traditional necessity and the three means to meet these conditions through the history of Korea prior to Luca Paoliori in Italy in 1494 And to study the origins of double bookkeeping, where our traditional accounting could develop. First, the private property rights can be seen from the 8th law of Gojoseon and the case of the settlement of the Goryeo period. Secondly, the development of the commercial was the end of the 5th century In 1024, there was trade with Arabia in the Goryeo period, beginning with the opening of the author market in Seoul for the first time and the circulation of goods in each province. Third, the emergence of credit transactions can be seen through the use of the gongja, which was used in the commerce system of the Goryeo Dynasty, the Chaebin system, the tea ceremony system, and trade and trade. Fourth, the accumulation of capital is based on enormous economic power in the Goryeo period Buddhism. Or records of direct commerce and content are closely related to the accumulation of capital. As the three means to meet these conditions, first, the existence of money as a means of exchange was created and circulated in the form of the iron, which was the founding currency of the 15th year of King Seongjong (996). Secondly, The students taught mathematics to Chinese students and began to be systematized by the Chinese Academy of Sciences. Third, the existence of the book that enables the record and the development of the printing technique are well shown in the Silla village document and in the concert of Sangseo. Especially, the development of the printing technique was printed and published in the 6th year of King Taejo (1397) Printed books were sold. In conclusion, it can be concluded that the conditions of the four necessities for the development of double bookkeeping by AC Littleton and the three means for meeting these conditions existed before the Goryeo period Economic reality.