Putra Salamanis - Bookkeepers is a game of bookkeeping. Most of the board games used in teaching and learning introductory accounting need modification of rules to suit the needs of bookkeeping. This game overcomes the challenge by embedding the five elements of financial statements – namely assets, liabilities, equity, income, and expenses – as well as applying the accrual basis accounting.

The elements of financial statements and accrual basis are very crucial in any introductory accounting courses as they form the foundation of bookkeeping and thus financial accounting, as well as mimicking real transactions in business. This helps students – as players – to experience actual business transactions while learning and practicing recording the transactions at two levels – accounting equation and journal entries.