# Core setup terms

> Reinforce frequent terms including double-entry bookkeeping, evidence, and penalties

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[New corporation checklist](/en/courses/startup-corp) 2. Initial operating setup 5 / 14

# Core setup terms

Reinforce frequent terms including double-entry bookkeeping, evidence, and penalties
Flashcards 20 XP 4 min

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Term 복식부기 Tap to reveal Definition 법인이 규모와 무관하게 지는 장부 기장 의무 — 모든 거래를 차변·대변으로 기록 Example: 장부 보존기간은 5년 (법인세법 제116조) Previous Got it · Next

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