Preface to the First Issue of Japanese Journal of Accounting von Nakano, Tsuneo

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Editorial Introduction to the First Issue of Japanese Journal of Accounting von Umehara, Hidetsugu

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The Review of Recent Bookkeeping Research in English Academic Journals von Nakamura, Ryosuke, Motai, Ryoki, Matsushita, Shinya, Okada, Yukihiko

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Editor's Postscript

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Interdependency between Bookkeeping and Accounting: Possibilities for Interdisciplinary Research on Bookkeeping von Tsunogaya, Noriyuki

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The Relationship between Transaction Processing Systems and Purchasing/Sales Transactions in Japanese Companies von Sakurai, Yasuhiro

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The Impact of Financial Reporting on Accounting Education von Hara, Toshio

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Accounting Treatment under Revenue from Contracts with Customers in Japan: A Proposal for a Trial Discussion von Ono, Masayoshi, Ichikawa, Noriko

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Contemporary Significance and Challenges of Double-Entry Bookkeeping Data: Detection of Unusual Transactions through Cross-References von Matsushita, Shinya

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Variable Consideration and Sales Book in Revenue Recognition von YOSHIDA, TOMOYA

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Japanese Bookkeeping Method in the 19th Century: A Case of the Nakai Family von Matsuda, Yukari

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Editor's Postscript

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Standardization of Account Titles under the Accounting Regulations of Wartime Japan: The Case Study of Large-Scale Paper Industry von Yamashita, Shuhei

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戦時期日本の経理統制下における勘定科目の標準化: 大規模製紙業を事例に von 山下, 修平

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資産負債観に基づく歴史的原価会計: 収益認識会計基準を手がかりにして von 首藤, 洋志

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Historical Cost Accounting Based on the Asset and Liability View: Referring to the Revenue Recognition Standards von Shuto, Hiroshi

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The Influence of Equity Theories on the Accounting Standards von Umehara, Hidetsugu

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Changes in a Parent’s Ownership Interest and Recognition of Equity Transfer von Kimura, Taichi

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Editor's Postscript

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A Meaning of “the Difference for the Period” in the Statement of Changes in Net Assets: Consideration on “Financial Resources” Based on the Nature of Resources von Sakauchi, Kei

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