EXAM QUICK REFERENCE
Grade 3 tests whether you can turn one business sentence into one journal entry. Chapters 1–12 follow the JCCI's published scope table, chapter 13 covers the three-question procedure, and chapter 14 addresses the real barrier for international candidates: not the accounting, but the sentence.
Written from the JCCI's published scope table without copying official samples; each sitting follows the organizer's own announcements.
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QUICK REFERENCE
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勘定科目の読み方
Fix the readings of 売掛金, 買掛金, 繰越商品 and the rest before anything else.
Memorize titles grouped by the five elements rather than in alphabetical order.
For each title note its element and which side an increase goes on.
Aim to state the side immediately on sight, without translating first.
The dangerous words are those that look like Chinese but mean something else — 手形 and 振出 are the classic traps.
取引文の定型表現
Phrases like 掛けで仕入れた or 小切手を振り出して支払った map directly onto fixed entries.
Collect the thirty most frequent transaction sentences.
Write the standard entry that matches each one.
In practice, recognize the pattern before writing instead of translating word by word.
Learning these patterns as ready-made templates multiplies reading speed and is decisive for passing.
方向を決める助詞
Particles such as 〜から, 〜に, and 〜あて determine who holds the claim and who owes.
First establish whether the subject is your company or the counterparty.
Mark the particle and verb that carry the direction.
Decide from these whether a claim or an obligation increased.
Your own cheque reduces the bank account while another's cheque received increases cash — the particle carries the whole difference.
金額と日付の読み方
Amounts use ¥ with three-digit separators, and dates usually sit inside an April-to-March fiscal year.
Draw the fiscal period as a timeline on the question.
Mark the contract's start and end months and how many have elapsed.
Prorate by month count to get the current-period amount.
Accruals are prorated by month, so misreading the start or end month corrupts the amount — mark the period on the paper.
ネット試験の画面操作
In the CBT version account titles are chosen from dropdowns and amounts typed, so the mechanics need rehearsal.
Practice selecting and typing on a mock screen beforehand.
Get a feel for where each title sits in the kana ordering.
Check the digit count after typing to avoid an extra or missing zero.
The dropdown is ordered by Japanese reading, so knowing the reading is what makes finding it fast.
問題文の指示を読む
The instructions at the top fix the permitted account list, the consumption-tax method, and the closing date.
Read the instructions to the end before starting.
Copy the closing date and tax method to the top of your scratch work.
Before each answer, confirm the title you intend to use is on the list.
A single line such as "use the tax-exclusive method" changes the whole paper — read it through before starting.
