For the November 2025 Kigyou Jitsumu(企業実務), meaning “Corporate Practice”, I have written an article for accounting beginners, focusing on journal entries for international transactions.
These magazines provide all the information and know-how for those doing SME accounting.
Even for those who don’t trade with the United States, this article provides a clear explanation of trade-related matters, making it a helpful reference in Japanese accounting method.
If you’d like to understand the overall process and flow of accounting procedures, please take a look.



