簿記モバ3級

▼Compatible with the 2026 Exam!

This app is compatible with the 2026 exam scope, reflecting the impact of revenue recognition standards and other changes.

▼Recommended for:

・Those learning bookkeeping for the first time

・Those who want to cover both learning and practice problems with one app

・Those who want to prepare for the exam during spare time such as commuting

▼Input in Learning Mode!

Includes a text for beginners, allowing you to learn with confidence.

▼Includes 223 questions and over 1000 patterns!

Contains 223 carefully selected questions based on past exam analysis. Questions are randomly presented from multiple patterns with different amounts, making it ideal for repeated practice.

▼Answer format similar to the actual exam!

Uses an answer format similar to the actual exam, where you select from several account titles and enter the amounts. You can also enter account titles using the keyboard.

▼Includes easy-to-understand explanations!

All questions include explanations. The explanations include links to related texts, allowing you to quickly return to the text for further learning. ▼Efficiently study your weak points!
You can specify "the last problem you got wrong," allowing you to efficiently study your weak points.

▼Ranked by importance!

You can narrow down your practice problems by importance (A to C rank), allowing for efficient learning.

▼Learn anywhere!

It can be used offline, so you can learn anywhere.
■Developer
Tomoki Imura
Qualifications: Certified Public Accountant, Japan Chamber of Commerce and Industry Bookkeeping Level 1-3

■Contents
1. What is Bookkeeping?
2. Cash
3. Deposits
4. Merchandise Sales
5. Bills of Exchange and Electronically Recorded Receivables
6. Allowance for Doubtful Accounts
7. Fixed Assets
8. Accounts Payable, Prepaid Expenses, and Temporary Payments
9. Loans and Borrowings
10. Accrual Accounts
11. Other Assets and Liabilities
12. Taxes
13. Ledgers
14. Vouchers
15. Closing Dates
16. Net Assets
17. Others (Correcting Entries, Vouchers)