복식부기

베니스 상인들이 현대세계를 어떻게 형성하였고, 그들의 발명이 지구를 어떻게 만들거나 파괴할 수 있었는가? 이 책은 복식부기의 역사를 살펴보고 있다. 12-13세기에 발생한 것으로 추정되는 복식부기원리는 루카 파치올리가 책에서 소개한 후 500년이 지난 오늘날에도 변함없이 적용되고 있다. 저자, 제인 글리슨-화이트는 루카 파치올리의 책이 출간된 후, 복식부기가 중세기와 산업혁명을 거쳐 오늘날까지 어떤 방식으로 전파되고 발전하였는가를 살펴보고 있을 뿐만 아니라 오늘날 기후변화의 시대에 복식부기가 해야 할 역할에 대해서도 살펴보고 있다.

역자서문 / 10 저자소개 / 13 저자서문: 바비 케네디, 국부, 주식회사 / 15 제1장 회계: 최초의 소통기술 ················································25 제2장 상인과 수학 ·····························································45 제1절 산세폴크로 ·························································47 제2절 수학이야기 ·························································52 제3절 루카 파치올리의 교육 ·············································62 제3장 루카 파치올리: 산세폴크로에서 유명인사로 ························71 제1절 레온 바티스타 알베르티와 영원한 도시 ···························80 제2절 순회 수학자 ·······················································84 제3절 파치올리와 인쇄기 ·················································89 제4절 산술ㆍ기하ㆍ비ㆍ비례총람 ·········································94 제5절 출판 ·······························································99 제6절 유명인사 ··························································101 제7절 밀라노 ····························································103 제8절 세계에서 가장 오래된 마법 교과서 ······························106 제9절 베니스와 황금비율 ···············································108 제10절 미친 여왕의 체스 ···············································111 제11절 파치올리의 말년 ················································112 제4장 파치올리의 기념비적인 1494년 복식부기논문 ····················115 제1절 파치올리의 복식부기 ·············································116 제2절 베니스 복식부기의 기초 ··········································121 제3절 분개장과 원장에 재고자산 기입하기 ·····························124 제4절 거래 기록하기 ····················································128 제5절 관청ㆍ조합ㆍ은행 계정 관리하기 ·································130 제6절 손익계정 ··························································132 제7절 구원장 계정 마감하기 ············································134 제8절 파치올리의 결론 ··················································136 제5장 베니스 복식부기의 전파 ·············································137 제6장 복식부기형태: 산업혁명과 회계직의 탄생 ·························155 제1절 새로운 공장세계 ··················································159 제2절 철도 ······························································164 제3절 규제 ······························································166 제4절 주식회사회계 ·····················································168 제5절 새로운 회계직 ····················································171 제6절 새로운 상업강국 ··················································176 제7장 복식부기와 자본주의: 닭과 달걀? ··································183 제8장 존 메이나드 케인스, 복식부기, 국부 ·······························201 제1절 전후 세계경제 ····················································210 제9장 회계직 부상과 회계부정 ·············································217 제1절 급증하는 회계정보의 복잡성과 이용가능성 ······················226 제2절 전후 규제 ························································228 제3절 새로운 천년의 규제 ··············································233 제4절 일정한 순환성 ····················································236 제5절 산업의 상태 ······················································238 제6절 월스트리트의 마법사 ·············································240 제7절 주식회사 ··························································243 제10장 국내총생산과 회계가 지구를 만들거나 파괴할 수 있는 방법 ··247 후기 ·····································································269 감사의 말 ································································274 참고문헌 ·································································276 찾아보기 ·································································290 역자소개 ·································································307