This study examines the characteristics and problems of self-accounting bookkeeping in four steps. First, it examines prior research. Second, it considers the requirements of an “orderly bookkeeping system.” Third, it considers this system for single-entry, double-entry, and self-accounting styles. Finally, the study clarifies the characteristics and problems of self-accounting bookkeeping. The results were as follows: (1) self-accounting bookkeeping requires an “orderly bookkeeping system.” (2) Double-entry bookkeeping is not an “orderly bookkeeping system.” (3) Single-entry bookkeeping cannot satisfy the requirements of an “orderly bookkeeping system”. (4) Self-accounting bookkeeping has a self-auditing function, which is subject to farm management.
