「四介松都治簿(サゲソンドヂブ)法」の理論と構造(中田信正教授退任記念号)

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"In Korea, there was a peculiar method of bookkeeping called Sagae Songdo Chibu-Beop, the Four-Element Bookkeeping in English, which in fundamental principle coincides with the double-entry bookkeeping of the West Europe". I wrote this sentence in my previous paper, "On the Distinctive Features of Sagae Songdo Chibu-Beop", on St. Andrew's University Economic and Business Review, Vol.42 No.2, Oct. 2000. I made efforts to study the theory and structure of this peculiar method of bookkeeping in medieval periods of Korea, by following several points. 1. Introduction, an outline of Sagae Songdo Chibu-Beop. 2. Establishment of entity theory in the bookkeeping by drawing the safe. 3. Personification of goods and accounts make an entry by "four-element bookkeeping" 4. Theory and structure of Sagae Songdo Chibu method. 5. Additional points on the theory of Profit and Loss. 6. Distinction of tangible and intangible assets. 7. Accounting theory of "four-element bookkeeping" 8. Conclusion There are various theories about Sagae Songdo Chibu-Beop, but I observed its creative economic factors and social basis. For the book-keeping of the East and the West, the conparative studies of their respective theories and methods are expected in near future.
桃山学院大学の論文