Who first thought of bookkeeping as a business method? One would never think of Korea, and yet it was there that Double-Entry Bookkeeping (DEB) was invented and put into use. This was in the 12th century, while it was not until the 15th century that a similar system was devised in Venice, then the commercial centre of the Western world. These two volumes represent a great contribution for a better understanding of the development of double-entry bookkeeping as a traditional accounting method used in East Asia.
