Method and device for accounting for virtual asset

A method for accounting for virtual assets, the method comprising:

• receiving, by a receiver, log data including a plurality of transaction recording data from a virtual asset exchange server;
• extracting, by a transaction analyzer, transaction recording data included in the log data, and allocating, by the transaction analyzer, an account item and a transaction classification item to the transaction recording data, with reference to a predetermined transaction analysis table;
• and
• journalizing, by an accounting unit, the transaction recording data based on the account item and the transaction classification item to create journalized data,
• wherein the allocating of the account item and the transaction classification item to the transaction recording data includes:
• when the account item or the transaction classification item corresponding to transaction detail recorded in the transaction recording data is absent in the transaction analysis table,
• setting the account item of the transaction recording data as an unknown variable transaction item;
• and
• analyzing the transaction detail of the transaction recording data and setting the transaction classification item of the transaction recording data as a predetermined alternative transaction item based on the analysis result.