Kaijo Bookkeeping

Japanese: 開城簿記 - かいじょうぼき

This is the accounting system used by merchants in Kaesong (Songdo) during the Joseon Dynasty in Korea. It has a system similar to the principles of modern double-entry bookkeeping, and was independently invented and developed around the same time as its formation in northern Italian cities during the Renaissance. In addition to a diary, which recorded transactions in chronological order, there were four ledgers: a journal and a payroll ledger, which recorded the settlement of credits and debts, and a buy/sell ledger and a sell/buy ledger, which recorded the purchase and sale of goods. Accounts were set up by business partner for settlement relationships, and by item for sales and purchases.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

朝鮮，李朝時代に開城(松都)の商人が使用した簿記。近代的な複式簿記の原理に通じるシステムをもち，ルネサンス期の北イタリア都市におけるその形成とほぼ同じころから，独自に考案され発展したものである。取引を発生順に記録する〈日記帳〉のほか，債権･債務の決済関係を記入する〈捧次秩〉〈給次秩〉，商品の購入･売却を記入する〈買得秩〉〈放入秩〉という四つの元帳があり，決済関係については取引先別に，売買については項目別に勘定口座が設けられていた。

出典　株式会社平凡社世界大百科事典第２版について　情報

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