Double-Entry Bookkeeping for Not- for- Profit Organizations: Significance of Journal Entries for Receiving Volunteer Services and Recording Them in the Statement of Activities

Released on J-STAGE: December 05, 2025 | Volume 8 Issue 1 Pages 1-12

Wakako Hyodo

Accounting by Holders for Prepaid Stored-value Products

Released on J-STAGE: August 23, 2019 | Volume 2 Issue 1 Pages 1-10

Shoichi Murakami

Japanese Bookkeeping Method in the 19th Century

Released on J-STAGE: August 31, 2021 | Volume 4 Issue 1 Pages 1-11

Yukari Matsuda

The Importance and Role of the Accounting Books in the Meiji era Sake Brewery：Study on Primary Sources of the Sake Brewery in Nada, Hyogo

Released on J-STAGE: March 20, 2025 | Volume 7 Issue 2 Pages 10-20

Takayuki Doi

The Actual Conditions and Terminology of the Processing Methods for Purchasing/Sales Transactions in Japanese Companies：The Cost of Goods Sold Entry Method

Released on J-STAGE: March 20, 2025 | Volume 7 Issue 2 Pages 1-9

Yasuhiro Sakurai