サクッと簿記1級1問1答【サクトレ】

This is a question-and-answer app specifically designed for preparing for the Level 1 Bookkeeping Examination.

It contains 500 questions across 10 subject areas, covering all four subjects: Commercial Bookkeeping, Accounting, Industrial Bookkeeping, and Cost Accounting. All questions include detailed explanations.

■ Complete Coverage of All 10 Subject Areas

[Commercial Bookkeeping (Journal Entries & Accounting Treatment) (50 questions)] Special merchandise sales, foreign currency transactions, derivatives, leases, retirement benefits, asset retirement obligations, impairment, revenue recognition.

[Commercial Bookkeeping (Financial Statements) (50 questions)] Income statement, balance sheet, cash flow statement, statement of comprehensive income, statement of changes in shareholders' equity.

[Commercial Bookkeeping (Consolidated Accounting) (50 questions)] Consolidation adjustment entries, goodwill, non-controlling interests, equity method, translation of overseas subsidiaries.

[Commercial Accounting (Net Assets & Business Combinations) (50 Questions)] New share issuance, treasury stock, corporate bonds, stock options, tax effect accounting, business separation, business combinations.

[Accounting (Theory & Standards) (50 Questions)] Generally Accepted Accounting Principles, Conceptual Framework, Revenue Recognition Standards, Financial Instruments Accounting, Impairment Accounting, IFRS.

[Industrial Accounting (Cost Item & Departmental Costing) (50 Questions)] Material costs, labor costs, expenses, departmental allocation, allocation of service department costs.

[Industrial Accounting (Job Costing) (50 Questions)] Manufacturing orders, spoilage & impairment, departmental job costing.

[Industrial Accounting (Process Costing) (50 Questions)] Process, batch, and grade costing, joint products, by-products.

[Industrial Accounting (Standard Costing & Direct Costing) (50 Questions)] Standard cost variance analysis, direct costing, fixed cost adjustment.

[Cost Accounting (Decision Making & CVP Analysis) (50 Questions)] CVP analysis, differential cost-revenue analysis, capital investment decision-making, divisional accounting.

■ Efficient Learning Features

・Random Question Selection: Prioritizes previously unanswered and difficult questions.

・Answer History: Records the correct/incorrect answers for the last three questions.

・Calculator Function: Solve calculation problems on the spot.

■ Comfortable Learning Without Ads

No ads are displayed.

■ Start for Free

The first subject area (Commercial Bookkeeping, Journal Entries, Accounting Procedures, 50 Questions) is available for free.

■ Sakutore Series

"Sakutore" is a series of learning apps that allow you to quickly learn during your free time.