개성부기의 일반적인 회계처리방법

The recently discovered book which has been kept by Park Young Jin is the only Gaeseong merchant’s bookkeeping book that covers the whole accounting circle including journal entries, a general ledger, and financial statements. This study seeks to identify what is the accounting principle of Gaeseong Bookkeeping by investigating Park’s Book and Hyun ByungJoo's book(1916), the Gaeseong bookkeeping manual. As a result of the study, the general accounting methods of Gaeseong Bookkeeping are as follows. The main books of Gaeseong Bookkeeping are ‘IlgeeJang’, ‘Jangchaek’, and ‘Juhoegyechaek’. ‘IlgeeJang’, a diary, is the journal, ‘Jangchaek’ is the general ledger and ‘Juhoegyechaek’ includes the financial statements. The Gaeseong bookkeeper recorded the transaction details in ‘IlgeeJang’ by cash deposits, withdrawals, and transactions that do not involve cash. “IlgeeJang” is not only a journal but also a cash ledger with cash balances recorded on every two pages. The account title of receivables and payables including capital are personal accounts. At the end of the accounting period, the balance of each account in ‘Jangchaek’ was finalized, and the profit was calculated for each accounting period. ‘Juhoegaechaek’ is a closing statement of Park’s book which consists of ‘Juhaege’ and ‘Hoegaejimjagcho’. It corresponds to the statement of financial position and the statement of appropriation of retained earnings, respectively. This study will be meaningful in that it has been verified through physical books that Gaeseong bookkeeping as a Korean traditional accounting method was not influenced by western bookkeeping.