摘要
This paper explores the different view about the origin of double-entry book-keeping that arises from bank account of Florence, Italy in 13^th century. The four-leg accounts in China were to some extent similar to that in Korea in 11^th century and the three-leg accounts to that in ancient Rome period. By analysis of accounting bamboo slips in Han dynasty in 2nd and 1st centuries B.C., this paper will demonstrate that the double-entry book-keeping method emerged from China and Italy.
