開成薄記의 樣式과 記帳法에 關하여

An lntroduction to Kaisung (or Songdo) Book-keeping

I. On the Origin of Songdo Book-keeping. Korea has a sort of native book-keeping named Songdo or Kaisung Sagai (four parts) Chibu Pub (hooking method). "Songdo" or "Kaisung" was the capital city of Korea during Koryo Dynasty, and it has been generally believed that they had already had a superior book-keeping method even earlier than the year of 1496 when the double entry book-keeping was first introduced by Lucas Pacioli, though unfortunately no one could testify it quoting definite evidences. As for the origin of Songdo Book-keeping there have been many legends: some said it came from Pyungan-do, the north-western province of Korea, where merchants from Kaisung City used to travel around very frequently, but others insisted it was translated from the double entry book-keeping brought into Korea by foreign missionaries in those days, However, we have not been able to furnish any exact documents to prove such assertions. II. On the Four Parts of Journalizing. The Kaisung Book-keeping has four parts to classify the debtor and creditor, that is to say, Ip(入), Pongcha(捧次), Whankeup(還給), and Whansang(還上), and with which they journalized as the double entry book-keeping. Ip(入) means creditors, in the case of decrease of assets or appearance of liabilities or profit, while Pongcha(捧次) means debtors, in the case of gain of assets, appearance of credit and loss. On the other hand Whankeup(還給) shows the cancel of liabilities, and Whansang(還上) the cancel of credit. III. The Journalizing and Marks of the Songdo Book-keeping. The Songdo Book-keeping has a journal booking in its own way, and many marks or letters carry special meanings respectively. In journalizing it uses Chil(秩), which is a/c, instead, for merchandise, i.e., "Goods A/C" it uses the concrete name of each merchandise; and for the cash it adds the letter "上" at the end of amounts when received, and the letter "下" in case paid. The mark "└┘" represents the transaction which has no connections with cash. Along with these marks are used in Kaisung Book-keeping the following ones: 1. Ip(入) & Gir(去) …… Ip(入) is used at the head of records as the sign of entered things, and Gir(去) as the sign of gone-out things. 2. Gwaip(過入) & Gwagir(過去) …… the former represents the extra income, while the latter, the loss. 3. Moon(文) …… this means money. 4. Yeu(餘) …… this signifies balances. 5. Chikbahng(直放) & Maideuk(買得) …… the former represents selling with cash, the latter buying with cash. 6. Pyosahn(標算) or Hosahn(胡算) …… this means prices, and numbers are written as follows: 7. Shijai(時在) …… this means present balance. 8. The mark, Yulkipub(列旗法) …… this symbol looks like a standing flag and used in case of canceled things and no relations with the parties, for example, when one received something at a time and returned it at other time. 9. The mark(ㆍ), Tajumpub(打點法) …… this signifies check marks in the double entry book-keeping, and is similar to the decimal point in its form. 10. Woo(又) …… this means "the same" or "as above". 11. Hap(合) & Shil(實) …… The former means total, and the latter, the balance. IV. On the Establishing Accounts. In Kaisung Book-Keeping, the establishing accounts differ greatly from those of the double entry book-keeping. In the Kaisung Book-keeping, the accounts are so concrete that the contents could be very clearly understood, although it is unclear whether they deal interest or freight with the merchandise account. it is under suspicion, therefore, the expenses and the merchandise might be confounded with. Kaisung Book-keeping could be classified as follows: 1. Accounts for profit and loss. 2. Accounts for assets and liabilities. Accounts for assets and liabilities include those accounts for merchandises, personal bills and drafts, land and buildings, and official furnitures, etc. Accounts for profit and loss contain interests, commissions, public expenses, and