Kaesŏng Double Entry Bookkeeping (KDEB) in a Global Perspective Volume 1

Introduction
Kaesŏng Double-Entry Bookkeeping (KDEB) in a Global Perspective:
Comparisons with Europe, China, and Japan (part I)

Part I. KOREA
A Comparison of Korean Traditional Ledger Accounting Practices and Italian Pigeonhole Theory

The Position of the Pak Yŏ.ng Jin Family’s Account Books in the Kaesŏng Double-Entry Bookkeeping System and the Structure of the Account Books

The Accounting Cycle in the 19th Century-Korean Double-Entry Bookkeeping Record

Part II. CHINA
The Sanjiaozhang as a type of Double-Entry Bookkeeping and a Discussion of the Historical Contribution of Sagae Songdo Ch’ibubŏup

Accounting Techniques in China: A Brief Discussion of a Long History

Part III. JAPAN
The Style of Japanese Bookkeeping in the Edo Period (I)

A Consideration of Accounting Terms Used in Early Modern Japan in Relation to Korea

Research on Chōihōin the Edo and Early Meiji Periods (I): The Accounting Practices of “San’in Chōi”