日商簿記3級 公式サンプル問題と模試 全問解説

The Japan Chamber of Commerce and Industry Bookkeeping Level 3 exam requires you to complete 15 journal entry questions in Section 1, and Sections 2 and 3 in 60 minutes. A score of 70 points or higher out of 100 is required to pass. This app includes five sample questions published by the Japan Chamber of Commerce and Industry, three original practice exams, and basic journal entries. Journal entries are scored by entering account titles and amounts just like in the actual exam, and explanations for all problems allow you to review the reasoning and calculation procedures.

■ Features for this exam
- Journal entries are scored by entering account titles and amounts. The order in which you write the debit and credit rows is not important; it will still be considered correct.
* For Question 2 (account entries and subsidiary ledgers) and Question 3 (financial statements and trial balance), fill in each blank and score accordingly.
* A mock exam in the actual exam format (60 minutes, 100 points total, 70 points passing), and practice exercises focusing on Question 1 only or Questions 2 and 3 only.
* Changes to the exam format from 2027 (such as the abolition of paper bills of exchange and checks) are noted in the explanations.
* Review account classifications and closing entries with flashcards and true/false drills.

■ Contents
* 90 official sample questions (5 sets)
* 70 original questions
* Explanations for all questions
* 96 true/false drills
* 140 flashcards

■ Learning features to help you pass
* Today's learning: Automatically presents questions that need review and new questions, tailored to the scoring of the actual exam and your weak points.
* Review questions that reappear when you're starting to forget. Set an exam date and adjust the system to ensure you complete a full review before the exam.
* Practice by year, subject, and specified conditions. Incorrect and ambiguous questions are automatically listed.
* Eliminate options by long-pressing them. Includes correct/incorrect answers and explanations for each statement, bookmarks, and notes.
* Mock exams with the same time and allocation as the actual exam (actual exam format, only Question 1 (Journal Entry), only Questions 2 and 3). Judgments are based on passing criteria and scores for each subject are displayed.
* Prospects for passing, study calendar, consecutive study days, home screen widget, daily reminders.
* Adjust font size, dark theme, and on tablets, display questions and explanations side-by-side.

■ Passing Pack
Official Sample 5 (released April 2026) is available from the start. The Passing Pack unlocks access to all years, exams, and mock exams.

■ Caution
* This app is an independent learning app and is not affiliated with the Japan Chamber of Commerce and Industry. It does not represent any government agency or exam administering organization. * Official exam information (source): https://www.kentei.ne.jp/bookkeeping/class3
* Source of exam questions: https://www.kentei.ne.jp/bookkeeping/sample/sample_3
* Questions: Japan Chamber of Commerce and Industry "Bookkeeping Level 3 Sample Questions" Samples 1-5 (Copyright belongs to the Japan Chamber of Commerce and Industry)
* Laws and regulations may be amended. Please check the latest information provided by the exam administering body.
* Learning records are saved only on your device and are not transmitted externally.