Product Details Before the term "bookkeeping" existed, the word "chogai" (a term used in Japanese shops, referring to accounting) was used as its translation. In addition, he struggled to come up with the first translations, such as calling single-entry bookkeeping "ryakushiki" (abbreviated) and double-entry bookkeeping "honshiki" (formal). The notation of arranging Japanese numerals vertically was devised by Fukuzawa when translating this book, and this method is still used today in national finances and company financial reports. Translated by Yukichi Fukuzawa, Keio Gijuku Publishing Bureau Published June 1873