Exam facts
Grade 3 runs as both a paper sitting and a CBT, with the same format and pass mark.
- Pass mark
- 70 out of 100.
- Weighting
- 45 points for question 1, 20 for question 2, and 35 for question 3.
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EXAM KNOWLEDGE MAP
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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FINAL REVIEW BOARD
Grade 3 runs as both a paper sitting and a CBT, with the same format and pass mark.
These judgments must be instantaneous; they set your speed on question 1.
Question 3's adjustments rarely leave this list; work through it item by item.
QUICK REFERENCE
Twelve chapters cover entries, ledgers, trial balances, closing adjustments, and statements, plus twelve answering and reading methods.
SOLVING METHODS
Keep reading, calculation, verification, and review procedures in one place. Choose the format, then check only the steps you need.
SYLLABUS AT A GLANCE
Purpose, the five elements, entries, debit and credit, and the accounting cycle.
What counts as cash, cash over and short, petty cash, and the current deposit.
The three-account method, purchases and sales, incidental costs, returns, and inventory.
Trade receivables and payables, loans, other receivables and payables, advances, and amounts held for others.
OFFICIAL REFERENCE
Notes receivable and payable, loans on notes, electronic claims, card receivables, and gift certificates.
Acquisition cost, straight-line depreciation, the indirect method, disposal, and repairs.
Capital stock, retained earnings, dividends, consumption tax, and corporate income tax.
The principal expense and revenue accounts, outward freight, social insurance, and correcting entries.
The journal, the general ledger, posting, subsidiary books, and the inventory ledger.
Total, balance, and combined trial balances, and the errors they cannot reveal.
Cost of sales, the doubtful-account allowance, accruals, storage supplies, and tax settlement.
The eight-column worksheet, closing entries, the income summary, and the two statements.
The structure and weighting of the three questions, entry and closing procedures, T-accounts, and pacing.
Account readings, transaction phrasing, the particles that fix direction, amounts and dates, and the CBT interface.