19세기 후반 면주전 契⋅所 단위 傳掌謄錄의 성격과 세부 명목

Abstract

The purpose of this study is to clarify the accounting system of Sijeon(市廛) organization and the characteristics and operation system of the sub-organizations by analyzing the documentation form of the accounting books written by each sub-organization of Myeonjujeon(綿紬廛). Moving away from the previous research on Sijeon that had focused on the relationship between the Sijeon and the government, or the relationship between Sijeon merchants and non-Sijeon merchants, this paper focused on the relationship among the sub-organizations of Sijeon. Among the various accounting books in ‘Myeonjujeon Documents (in Kawai collection of Kyoto University)’, the books named as Jeonjangdeunglog(傳掌謄錄) were selected as the priority analysis targets in this paper. Through the analysis, the following conclusions were drawn. First, the main purpose of writing Jeonjangdeunglog, which was managed by each sub-organizational unit, was to record the loan status of each sub-organization’s funds. Rather than the front part of each accounting ledger, where the contents of income and expenditure books were simply synthesized, the latter part containing the recipients and their loan titles to which the current balance was entrusted(傳掌, Jeonjang) was the core contents. Second, a comparison of the income and expenditure details of most general sub-organizations showed that membership fees and funeral aids occupied most of the contents, and their payers and recipients were the same regardless of the organization except for some special funding sub-organizations. However, in the case of Sepyegye(歲幣契), which was the separate Gongin (貢人) organization that belonged to the Myeonjujeon, the fee payers and the aid recipients were a subse of those from other sub-organizations. Third, all the titles listed in the latter half of the ledger were the titles of loans. The title of ‘Bongsu(摓授)’ was the most common method of loan. The members with good business performance were classified as ‘Chosilin(稍實人)’ and took over their funds. The title of ‘Ingryu(仍留)’ was to impute a member’s debt on the name of another member and to make him pay it in installments. The title of ‘Sadae(私貸)’ or ‘Gweondae(權貸)’ was generally loaned to outsiders and was usually long-term loans. In conclusion, Jeonjangdeunglog was an accounting book specialized in the function of lending and was not related to the practical work contents of each sub-organizations.