EXAM QUICK REFERENCE

Nissho Bookkeeping Grade 3 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.

Exam time: 60 minutes
Sections: 3 questions
Pass mark: 70%
Questions: 54

Question practice is open. These resources are available without signing in.

QUICK REFERENCE

Look up a term, grammar form, or method

Showing 72 items

Bookkeeping basics and the five elements

001簿記の目的the purpose of bookkeepingEssential

Core note: Bookkeeping records a firm's economic activity so that it can produce a balance sheet and an income statement.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

002簿記の5要素the five elementsEssential

Core note: Assets, liabilities, net assets, revenues, and expenses — every entry moves value among these five.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

003仕訳journal entryEssential

Core note: Splitting one transaction into debit and credit sides with amounts — the starting point of all bookkeeping.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

004借方・貸方debit and creditEssential

Core note: Left is debit, right is credit: increases in assets and expenses go left, increases in liabilities, net assets, and revenues go right.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

005勘定科目account titleEssential

Core note: The name under which a change is recorded — 現金, 売掛金, 仕入 and so on; the exam supplies the permitted list and inventing titles is not allowed.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

006簿記一巡の手続the accounting cycleFrequent

Core note: Transaction, entry, posting, trial balance, closing adjustments, financial statements — the cycle runs once per period.
Exam area: Bookkeeping basics and the five elements
Decision focus: Every later chapter is a combination of these five elements.

Cash and deposits

007現金cashEssential

Core note: Besides currency, cheques drawn by others and similar instruments are recorded as cash when received.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

008現金過不足cash over and shortEssential

Core note: A mismatch goes temporarily to cash over/short, moves to the correct account once explained, and any remaining balance becomes miscellaneous gain or loss at closing.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

009小口現金petty cashFrequent

Core note: A small float held by a custodian; under the imprest system it is replenished to the fixed amount after reporting.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

010当座預金current (checking) depositEssential

Core note: A deposit paid out by cheque; issuing your own cheque credits 当座預金.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

011当座借越bank overdraftEssential

Core note: Payments beyond the balance are borrowings from the bank and are reclassified from 当座預金 to a liability at closing.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

012普通預金・定期預金ordinary and time depositsFrequent

Core note: Separate accounts by deposit type, optionally suffixed with the bank name, with interest recorded as 受取利息.
Exam area: Cash and deposits
Decision focus: A cheque drawn by someone else is cash on receipt.

Merchandise trading

013三分法the three-account methodEssential

Core note: Merchandise is handled with three accounts — 仕入, 売上, and 繰越商品 — the standard method at grade 3.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

014仕入purchasesEssential

Core note: The expense account used when goods are bought; closing adjustments convert it into cost of sales.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

015売上salesEssential

Core note: The revenue account for goods sold, recorded at selling price rather than cost.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

016仕入諸掛purchase incidental costsEssential

Core note: Freight and similar costs are added to the purchase cost when borne by the buyer, or recorded as a receivable when borne by the seller.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

017返品returnsFrequent

Core note: Returns are reversed with the opposite entry; there is no separate returns account.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

018繰越商品merchandise inventoryEssential

Core note: Unsold goods carried forward as an asset; the opening balance is transferred into 仕入 during closing adjustments.
Exam area: Merchandise trading
Decision focus: Who bears the freight decides whether it is cost or a receivable.

Receivables and payables

019売掛金accounts receivableEssential

Core note: The receivable created by a credit sale, tracked by customer in the accounts-receivable subsidiary ledger.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

020買掛金accounts payableEssential

Core note: The payable created by a credit purchase, tracked by supplier in the accounts-payable subsidiary ledger.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

021貸付金・借入金loans receivable and payableFrequent

Core note: Money lent or borrowed under a loan agreement, with interest recorded as 受取利息 or 支払利息 on a time basis.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

022未収入金・未払金other receivables and payablesEssential

Core note: Receivables and payables from non-merchandise transactions such as asset sales — strictly distinct from 売掛金 and 買掛金.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

023前払金・前受金advances paid and receivedEssential

Core note: Deposits exchanged before delivery; they become 仕入 or 売上 only when the goods actually move.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

024立替金・預り金amounts advanced and withheldFrequent

Core note: Paying on someone's behalf creates an asset; holding money for them creates a liability.
Exam area: Receivables and payables
Decision focus: Merchandise and non-merchandise transactions use different accounts.

Notes and electronic claims

025受取手形notes receivableEssential

Core note: The receivable arising when a promissory note is received, settled into cash or deposits at maturity.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

026支払手形notes payableEssential

Core note: The payable created by issuing a note — distinguished from 買掛金 strictly by whether a note exists.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

027手形貸付金・手形借入金loans on notesFrequent

Core note: Lending against a note rather than a loan agreement; despite the note, it is recorded as a loan, not as 受取手形.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

028電子記録債権・電子記録債務electronically recorded receivables and payablesFrequent

Core note: Claims created by registration with an electronic monetary claim institution, functionally replacing notes.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

029クレジット売掛金credit-card receivablesFrequent

Core note: The receivable from a card sale, with the processing fee recognized as 支払手数料 at the time of sale.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

030受取商品券gift certificates receivedExtension

Core note: Certificates issued by others are booked as an asset on receipt and removed when settled with the issuer.
Exam area: Notes and electronic claims
Decision focus: Using a note does not always mean using a note account.

Fixed assets

031有形固定資産tangible fixed assetsEssential

Core note: Buildings, fixtures, vehicles, and land — physical assets used over the long term.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

032取得原価acquisition costEssential

Core note: The purchase price plus incidental costs such as freight, installation, and registration.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

033減価償却depreciationEssential

Core note: Allocating cost over the useful life; grade 3 uses the straight-line method, (cost − residual) ÷ useful life.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

034減価償却累計額accumulated depreciationEssential

Core note: Under the indirect method each period's charge accumulates here, and book value is cost less this balance.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

035固定資産の売却disposal of fixed assetsEssential

Core note: The difference between proceeds and book value becomes a gain or loss; a mid-year disposal requires depreciating the current period first.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

036修繕費と改良repairs versus improvementsFrequent

Core note: Spending that restores the original condition is an expense; spending that raises value or extends life is capitalized.
Exam area: Fixed assets
Decision focus: A mid-year disposal requires depreciating the current period first.

Capital and taxes

037資本金capital stockEssential

Core note: The net-asset account created by shareholder contributions, credited when shares are issued.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

038繰越利益剰余金retained earnings carried forwardEssential

Core note: Accumulated undistributed profit; the balance of the income summary is transferred here at closing.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

039剰余金の配当と利益準備金dividends and the legal reserveFrequent

Core note: At the shareholders' resolution a dividend payable is recognized and the statutory amount is appropriated to the legal reserve.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

040消費税（税抜方式）consumption tax (tax-exclusive method)Essential

Core note: Input tax goes to 仮払消費税 and output tax to 仮受消費税; closing offsets them into tax payable.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

041法人税等corporate income taxesFrequent

Core note: Interim payments go to a prepaid account, and the year-end determination recognizes the remaining tax payable.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

042租税公課taxes and duesFrequent

Core note: Stamp duty, property tax, and similar taxes treated as an expense — a different account from corporate income tax.
Exam area: Capital and taxes
Decision focus: Consumption tax uses the tax-exclusive method with input and output recorded separately.

Expenses, revenues, and corrections

043主な費用の勘定principal expense accountsEssential

Core note: Salaries, utilities, communications, travel, and rent are each given their own account by purpose.
Exam area: Expenses, revenues, and corrections
Decision focus: A correction reverses then re-records, and the two may be combined.

044主な収益の勘定principal revenue accountsFrequent

Core note: Fees, rent, and interest received are recorded separately from 売上.
Exam area: Expenses, revenues, and corrections
Decision focus: A correction reverses then re-records, and the two may be combined.

045発送費outward freightFrequent

Core note: Freight borne by the seller is an expense; freight borne by the customer is added to the receivable.
Exam area: Expenses, revenues, and corrections
Decision focus: A correction reverses then re-records, and the two may be combined.

047差入保証金guarantee deposits paidExtension

Core note: Deposits placed for leases are booked as an asset and removed when refunded.
Exam area: Expenses, revenues, and corrections
Decision focus: A correction reverses then re-records, and the two may be combined.

048訂正仕訳correcting entriesEssential

Core note: Reverse the incorrect entry, then record the correct one; the two may be combined into a single entry.
Exam area: Expenses, revenues, and corrections
Decision focus: A correction reverses then re-records, and the two may be combined.

Books of account

049仕訳帳the journalEssential

Core note: The principal book recording every entry in date order and the source for posting to the ledger.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

050総勘定元帳the general ledgerEssential

Core note: The principal book organized by account; the trial balance is built from its balances.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

051転記postingEssential

Core note: Transferring entries into ledger accounts, keeping each side on its own side and noting the contra account.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

052補助簿subsidiary booksEssential

Core note: Cash book, bank book, purchases book, sales book and similar records that detail the principal books.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

053得意先元帳・仕入先元帳customer and supplier ledgersFrequent

Core note: Subsidiary ledgers splitting receivables and payables by counterparty; their totals must agree with the general ledger.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

054商品有高帳the inventory ledgerEssential

Core note: Records receipts, issues, and balances under FIFO or the moving-average method for computing cost of sales.
Exam area: Books of account
Decision focus: Subsidiary totals must agree with the general ledger balance.

Trial balances

055試算表the trial balanceEssential

Core note: A summary of the ledger used to confirm that debits equal credits before closing.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

056合計試算表the total trial balanceFrequent

Core note: Aggregates the total debits and total credits of each account.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

057残高試算表the balance trial balanceEssential

Core note: Lists only the balance of each account and feeds directly into the financial statements.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

058合計残高試算表the combined trial balanceFrequent

Core note: Shows totals and balances side by side — a common form in question 2.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

059試算表で発見できない誤りerrors a trial balance cannot detectFrequent

Core note: Equal-and-opposite errors, omitted entries, wrong accounts, and duplicates all keep the balance intact and stay hidden.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

060月次試算表the monthly trial balanceFrequent

Core note: Adds the month's transactions to the opening balances to reach month-end balances — the standard path in question 2.
Exam area: Trial balances
Decision focus: Balanced totals do not mean the books are correct.

Closing adjustments

061売上原価の算定computing cost of salesEssential

Core note: Opening inventory plus purchases less closing inventory, executed as the two familiar transfer entries.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

062貸倒引当金allowance for doubtful accountsEssential

Core note: Estimated on the closing receivable balance; the top-up method records only the difference from the target.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

063経過勘定accruals and deferralsEssential

Core note: Prepaid expenses, unearned revenues, accrued expenses, and accrued revenues adjust amounts to the current period.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

064貯蔵品storage suppliesFrequent

Core note: Unused stamps and revenue stamps are moved from expense back to asset at closing and returned to expense next period.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

065現金過不足の決算整理closing out cash over and shortEssential

Core note: Any balance still unexplained at closing must go to miscellaneous gain or loss, never remain as cash over/short.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

066消費税と法人税等の精算settling consumption and income taxesFrequent

Core note: Offset output against input consumption tax to book the payable, and deduct interim payments when booking income tax payable.
Exam area: Closing adjustments
Decision focus: The adjustments depend on one another, so keep the order.

Worksheet and financial statements

067精算表the worksheetEssential

Core note: The eight-column worksheet links the trial balance, adjustments, income statement, and balance sheet across one sheet.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.

068決算振替仕訳closing entriesEssential

Core note: Revenue and expense balances move into the income summary, whose balance then moves to retained earnings.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.

069損益勘定the income summary accountFrequent

Core note: A temporary account used only at closing; a credit balance is the net profit for the period.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.

070貸借対照表the balance sheetEssential

Core note: Shows financial position at closing; 繰越商品 is presented as 商品 and the allowance is shown as a deduction.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.

071損益計算書the income statementEssential

Core note: Shows performance for the period; 仕入 appears as 売上原価 and 売上 as 売上高.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.

072次期繰越と繰越試算表carrying forward and the post-closing trial balanceFrequent

Core note: Assets, liabilities, and net assets carry forward while revenue and expense accounts close to zero.
Exam area: Worksheet and financial statements
Decision focus: Statement captions differ from the ledger account names.