BOOKKEEPING GRADE 3

Bookkeeping Grade 3 (Nissho Boki) Lab

Journal entries to year-end closing, step by step, on the 2027 syllabus.

Read the questions and explanations in English. The lectures (explanatory articles), the mock exams and progress tracking are available in Japanese only.

120 questions · 10 topics

Basics

Bookkeeping Basics and the Rules of Journal Entries10 questions

Everyday transactions

Cash and Bank Deposits12 questions Merchandise Transactions14 questions Accounts Receivable and Payable, and Electronically Recorded Receivables and Payables12 questions Other Receivables and Payables12 questions Fixed Assets and Depreciation12 questions Revenues and Expenses, Taxes, and Equity of a Stock Company12 questions Source Documents, Slips, and Choosing Subsidiary Books10 questions

Year-end closing

Year-end adjustments14 questions Trial Balances, Worksheets, Financial Statements and Closing the Books12 questions

View the Japanese version (with lectures) →

* The explanations are for study purposes. Always check the official announcements of the Japan Chamber of Commerce and Industry (日本商工会議所) for the exam scope, scoring and how the exam is held. All questions are original questions written for this site, following the 2027 exam syllabus (出題区分表); they are not real exam questions.

This page is a translation of the Japanese original. If the translation and the original differ, the Japanese version takes precedence. This translation was made with AI and may contain errors. Report a translation error View the Japanese original