On June 30, 2026, we released Kaikei, a game for learning accounting, in beta. Open it in a browser and log in with a Google account to play. It is free during the beta.
What kind of game it is
Kaikei is a puzzle game in which you place falling transactions under "where the money goes" and "where the money comes from."
- Transactions such as purchases, sales, salaries and loan repayments arrive at your shop every month
- Each time you place a transaction, a journal entry is added, and after one year you look back at the closing of the books
- If the cash runs out, the shop goes bankrupt
Accounting textbooks treat the balance sheet (BS) and the income statement (PL) as separate tables. In Kaikei, the Map of Accounting, which puts the two on a single sheet, is on the screen and grows each time you place a transaction. You can play while looking at the whole of a company's money on one diagram.
Six characters guide you through the game: Assets, Liabilities, Net Assets, Expenses, Revenue and Profit.
The aim is for people who feel uneasy about accounting to get used to the flow of money while playing. One session takes about five minutes.
The book behind it
Kaikei is based on the book "Kaikei no Chizu (Map of Accounting)" (Diamond, Inc.), published in 2021. In the book, you grasp the structure of accounting by reading diagrams. In Kaikei, you move the same diagram with your own hands and see how transactions turn into accounting.
After the release
We are adding scenarios step by step for accounting situations such as cash business, credit transactions, inventory, capital investment, borrowing, depreciation, closing the books and going bankrupt while in the black. On July 10, 2026, we increased the number of playable scenarios from 14 to 33.
Details
- Name: Kaikei
- Released: June 30, 2026 (beta)
- Price: Free (beta)
- URL: https://kaikei.zukai.co (in Japanese)
- Operated by: ZUKAI Inc.
