Abstract: Disclosed are a method and a device for accounting for virtual assets. The device includes a receiver for receiving log data including a plurality of transaction recording data from a virtual asset exchange server; a transaction analyzer for extracting transaction recording data included in the log data, and allocating an account item and a transaction classification item to the transaction recording data, with reference to a predetermined transaction analysis table; and an accounting unit for journalizing the transaction recording data based on the account item and the transaction classification item to create journalized data.