サクッと簿記3級1問1答【サクトレ】

This is a question-and-answer app specifically designed for preparing for the Level 3 Nissei Bookkeeping Examination.

It includes 371 questions across 12 subject areas, covering a wide range of exam topics from journal entries to closing entries and financial statement preparation. Every question comes with a detailed explanation, ensuring thorough understanding even for incorrect answers.

■ Complete Coverage of 12 Subject Areas

【Basic Bookkeeping Knowledge】
Questions cover fundamental bookkeeping knowledge, including the classification of the five elements (assets, liabilities, equity, revenue, and expenses), journal entry rules, and the bookkeeping cycle.

【Cash and Deposits】
Scope of cash (including checks issued by others), cash shortages and surpluses, current accounts and overdrafts, petty cash (fixed-amount advance method).

【Merchandise Sales】
Journal entries using the three-part method, credit transactions, credit accounts receivable, return processing, and cost of goods sold calculation.


[Promissory Notes and Electronically Recorded Claims and Payables]
Issuance, receipt, and settlement of promissory notes; creation and extinction of electronically recorded claims and payables.

[Other Claims and Payables]
Covers all 12 types, including loans and borrowings, accounts receivable and payable, advances and unearned revenue, advances and deposits, temporary payments and temporary receipts.

[Tangible Fixed Assets]
Calculation of acquisition cost, depreciation (straight-line method and monthly calculation), sale and disposal of fixed assets.

[Net Assets (Corporate Accounting)]
Issuance of shares, dividend distribution of surplus, accumulation of retained earnings.

[Various Revenues and Expenses]
Account titles for various revenues and expenses, transfer of inventory, taxes and public charges.

[Taxes]
Consumption tax (excl. tax method), interim payment and final payment of corporate tax, etc., taxes and public charges.

[Year-End Adjustments]
Allowance for doubtful accounts (difference replenishment method and reversal), four types of accrual accounts, calculation of cost of goods sold, handling of bad debts and collection of write-off receivables.

[Bookkeeping, Vouchers, and Trial Balance]
Principal and subsidiary ledgers, three-voucher system, daily journal summary, preparation of trial balance.

[Preparation of Financial Statements]
Worksheet, income statement, balance sheet, closing of books.

■ Efficient Learning Features

* Random Question Selection: Prioritizes previously unanswered and difficult questions.
* Answer History: Records the correct/incorrect answers for the last three questions.
* Question Count Setting: Freely set the number of questions per session from 5 to 50.
* Text Size Adjustment: Adjust to a comfortable reading size.
* Calculator Function: Solve calculation problems on the spot.

■ Recommended for:

* Those aiming to pass the Bookkeeping Level 3 exam.
* Those wanting to prepare for CBT (online exams).
* Students wanting to obtain a bookkeeping qualification for job hunting.
* Those wanting to practice journal entries during commutes or school breaks.
* Those wanting to repeatedly study journal entry patterns that are difficult to remember from textbooks alone.

■ Comfortable Learning Without Ads

No ads are displayed. You can concentrate on your studies.

■ Free to Start

The first section (Basic Bookkeeping Knowledge - 28 questions) is available for free. Unlocking all questions requires an in-app purchase.


■ Sakutore Series

"Sakutore" is a series of learning apps that allow you to quickly study during your free time. We offer apps for a wide range of qualifications and exams, including FP (Financial Planner), IT qualifications, Kanji Proficiency Test, Eiken (English Proficiency Test), TOEIC, and the Common Test.