Nissho Bookkeeping Grade 3 exam quick reference

Start with question 1, working one entry per item at a steady rhythm.

Move next to question 3, which carries the most points and follows a fixed procedure.

Finish with question 2, filling the cells you are sure of first if time runs short.

Mark the two or more items or rights appearing in the transaction.

Classify each into one of the five elements.

Place each on the debit or credit side by direction and confirm the two sides agree.

Number the adjustments and write out each entry in turn.

Apply each amount to the matching account in the trial balance.

Compute net profit last and confirm the balance sheet agrees.

Write the opening balance as the starting point.

Enter each transaction on its proper side.

Take the difference for the closing balance and check it against the given conditions.

Scan the question and mark the items you can compute independently.

Fill those in first to lock in those marks.

Then handle the dependent items and the final profit figure.

Check the format and instructions of all three questions at the start.

Budget roughly 15, 15, and 25 minutes, leaving five for review.

Watch the on-screen timer in the CBT version, or locate the clock in advance for the paper version.

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.

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.

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.

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.

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.

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.