Matrix bookkeeping - Gyoretsuboki (English spelling) matrix bookkeeping

Japanese: 行列簿記 - ぎょうれつぼき（英語表記）matrix bookkeeping

A bookkeeping method in which bookkeeping accounting entries are made using a matrix method rather than an account method. In other words, all account items are arranged vertically and horizontally, and amounts are entered in accordance with the principle of double-entry entry, cumulatively at the intersection of the horizontal (debit) and vertical (credit) sides of the two relevant accounts. Let's explain this with an example transaction. A product is sold for 3 million yen, with 1 million yen of the purchase price paid in cash and the remaining amount paid on credit. With normal double-entry entry, this sales transaction would be entered as a debit to the cash and accounts receivable accounts and a credit to the sales account, as shown in Figure 1.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

簿記会計の帳簿記入を，勘定方式によらずに行列方式によって行う簿記法。つまり，すべての勘定科目を縦と横に並べ，複式記入の原理にのっとった金額記入を，該当する二つの勘定の横(借方)と縦(貸方)の交差する個所に累積的に行う。これを取引例で説明してみよう。商品を300万円で売り上げ，代金のうち100万円は現金，残額は掛けとする。この販売取引は，通常の複式記入では図1のように，現金および売掛金勘定の借方と売上勘定の貸方に記入される。

出典　株式会社平凡社世界大百科事典第２版について　情報

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