송도 사개치부법과 이태리 베니스부기법의 발전과정 비교 분석

The four-element bookkeeping method was chiefly used by the merchants of Kaesung where foreign and domestic commerce thrived. It is explained by Byungju Hyun in 1916. The Venice-style double-entry bookkeeping method was used by the merchants of Italy during mediterranean age and explained by Luca Pacioli on the book 'Summa de Arithmetica, Geometria, Proportioni, et Proportionalita' published in 1494. It became the womb of present system of bookkeeping all over the world. We shall analyze the circumstances and accounting customs as to how those factors appeared and ripened. In the four-entry bookkeeping, all records are kept by noting the coming and going of commodities. It makes its entry easier with the records of the present facts to show the debtor and creditor relationships payable and receivable for the future also. In this respect, four-element bookkeeping is simpler than Venice bookkeeping from its starting point. It is more theoretical and natural for easy entry. Both show differences in its methods and forms with today's double-entry bookkeeping. But it agrees in fundamental principles. Especially, in the journal and ledger, the right and left comparison system of accounts was completed by using words as debit and credit. This treatise aims to explain and analyse the two bookkeeping method on the basis of many transaction examples and the related tables by the procedures of double-entry bookkeeping.