<p id="pi_32489479" class="pi__32489479"><img src="//image.fmkorea.com/files/attach/new/20190907/486263/743045269/2165639120/7fd13b3539239d6e68be47a8ded7b8bf.jpg" alt="Pacioli.jpg 현대의 \'회계\'라는 개념을 창조한 사람 JPG" data-file-srl="2165639155" title=""><br id="pi__32489479" class="pi__32489479"><br></p><p><br></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><b><span style="font-size:18px;">루카 파치올리</span></b></span><br></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><b><span style="font-size:18px;"><br></span></b></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><b></b>베네치아의 승려이자 여행자이자 교육자인 그는</span><br></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><br></span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;">1494년에 출판한 책에서 최초로 <b>'복식부기'</b>라는 원리를 설명하였다.</span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><br></span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;">복식부기란 차변과 대변의 합계가 무조건 같은 금액이어야한다는 방식으로</span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><br></span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;">이러한 복식부기 회계법은 근대회계의 뿌리가 되어 현대 회계의 기틀이 되었고</span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><br></span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;">현재 수많은 경영학과 학생들의 머가리를 깨고있는 중이다.</span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:16px;"><span style="font-size:18px;"><span style="font-size:14px;"><br></span></span></span></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><br></p><p style="font-family:'돋움', Dotum, Arial, '나눔고딕', 'Malgun Gothic', '맑은고딕', '굴림', sans-serif;"><span style="font-size:14px;">&lt;추천 감사합니다&gt;</span></p><p> </p>  <div style="float: left; height: 1px overflow: hidden;"><br><br><div style="width:100%;height:30px;opacity:0;filter:alpha(opacity=0);-moz-opacity:0;-khtml-opacity:0;">
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