On March 16, 2021, Diamond, Inc. published "Kaikei no Chizu (Map of Accounting)" (full Japanese title: 「お金の流れ」がたった1つの図法でぜんぶわかる会計の地図). The authors are Tetsuro Kondo and Makoto Okiyama, and the book was supervised by Seiji Iwatani, a certified public accountant.

What the book is

It is an introduction to accounting. Using a single diagramming method, the "Map of Accounting", it explains accounting terms from "sales" to "goodwill" in more than 100 diagrams. The meaning of each term and the relationships between terms are shown on the same one diagram.

It has three parts.

  • Part 1, "How am I contributing to my company?" Sales, expenses, profit, the income statement (PL), assets, liabilities, net assets, the balance sheet (BS), cash, the cash flow statement (CF), and the three financial statements together
  • Part 2, "What does society ask of a company?" Market capitalization, goodwill, PBR, ROE
  • Part 3, "What can I do for society?"

The full text is on note

From March 8, 2021, eight days before the release, we published the text on note as 22 articles, one each weekday. The full text can still be read free of charge.

Full text of "Kaikei no Chizu" on note (in Japanese)

Since publication

The dates on which reprints were decided, with the cumulative number of print copies at each point.

  • March 22, 2021: 2nd printing (six days after release). 18,000 copies in total
  • May 7, 2021: 3rd printing. 30,000 copies in total
  • May 31, 2021: 4th printing. 39,000 copies in total
  • August 18, 2021: 5th printing. 42,000 copies in total
  • January 24, 2022: 6th printing. 43,500 copies in total
  • March 7, 2022: 7th printing. 46,500 copies in total; together with the e-book, the total passed 50,000 (news)
  • July 27, 2022: 8th printing. 51,500 copies in total; print alone passed 50,000
  • June 7, 2023: 9th printing. 61,500 copies in total (news)

There were also events based on the book, and editions in other forms.

Work based on this book

We also use the book's diagram method in talks, training and products.

Book details

  • Title: 「お金の流れ」がたった1つの図法でぜんぶわかる会計の地図 (Kaikei no Chizu / Map of Accounting)
  • Authors: Tetsuro Kondo, Makoto Okiyama
  • Supervised by: Seiji Iwatani
  • Publisher: Diamond, Inc.
  • Release date: March 16, 2021
  • Price: 2,420 yen (2,200 yen plus 10% tax)
  • Format and length: A5, 200 pages
  • ISBN: 9784478105573

More information is on Diamond's page for the book (in Japanese) and on our own book page.