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The Sagae Songdo Chibubeob for Practical Use and Self-study: Double Entry Accounting in the Medieval Far East - Couverture rigide

Ro, Byung T; Jun, Seong-Ho; Jung, Key-Sook

 
9781984546470: The Sagae Songdo Chibubeob for Practical Use and Self-study: Double Entry Accounting in the Medieval Far East
Couverture rigide
ISBN 10 : 1984546473 ISBN 13 : 9781984546470
Editeur : Xlibris Us, 2018

Synopsis

This book is about Kaeseong Bugi, a double entry method invented independently in Korea. Although invented about 200 years earlier than Western double entry accounting, it is remarkably similar in fundamentals to Western accounting; it recognizes the duality of individual transactions and ensures the balancing feature of debit and credit not only for individual transactions but also for their aggregations. It does so using the so-called Sagae, a 4-way classifi cation scheme (asset, liability, revenue, and expense). Despite this, it has received little attention among scholars. The oldest yet most complete book on Kaeseong Bugi is Sagae Songdo Chibubeob by Hyeon Byeong-ju which illustrates in detail how Kaeseong Bugi works. It is written in Chinese and old-style Korean characters, thus not easy to read-a main reason why this English version is published. The book can be a valuable resource for those who have an interest in accounting history.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Xlibris Us
Date d'édition
2018
Langue
anglais
ISBN 10 
1984546473
ISBN 13 
9781984546470
Reliure
Relié
Nombre de pages
362
Coordonnées du fabricant
non disponible
Personne responsable
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