A Study about Italian Book-Keeping is introduced into Germany for 16th century and about the later Evolution and Development

本文研究了16世纪后半叶德国簿记的演变和发展过程，以期厘清“什么是复式簿记”这一问题。2005年，我研究了一本将意大利簿记法引入德国的书，这本书是由Schweicker Wolffgang于1546年出版的。2006年，我进一步研究了意大利簿记法在德国的演变和发展的书籍，即1592年由Sartorium Wolffgang出版的书和1594年由Gossens Passhier出版的书。因此，我明确了意大利簿记法在16世纪传入德国的过程以及德国簿记法的演变和发展过程。

I studied process of evolution and development of German Book-Keeping in the latter half for the 16th century in order to make clear problems "What is the Double-Bookkeeping".In 2005, I studied the book which introduced Italian Book-Keeping into Germany, the book published in 1546 by Schweicker Wolffgang.In 2006, furthermore, I studied the books which make Italian Book-Keeping evolve and develop in Germany, the book published in 1592 by Sartorium Wolffgang, and the book published in 1594 by Gossens Passhier.As a result, I made clear the process that Italian Book-Keeping was introduced into Germany for the 16th century and process of evolution and development of German Book-Keeping.