【仕訳問題60問】日商簿記3級（基本レベル）前編〜第1問対策にオススメ〜

This book provides practice in basic journal entries for the Level 3 Nissei Bookkeeping Examination, with a total of 60 questions across two parts. Part 1 includes 30 basic journal entry problems covering topics such as purchases, sales, cash shortages/surpluses, bad debts, promissory notes, electronically recorded receivables/payables, and fixed assets. ✨ Please use this for review after studying the textbook or to solidify your foundation for Question 1. 😊 ━━━━━━━━━━━━━━━━━━ 📘Continue to Part 2 ━━━━━━━━━━━━━━━━━━ Those who have completed the 30 questions in Part 1 should also try the 30 questions in Part 2 to solidify their understanding of basic journal entries. ▶60 Journal Entry Problems | Nissei Bookkeeping Level 3 - Basic Level [Part 2]    • 【仕訳問題60問】日商簿記3級（基本レベル）後編〜第1問対策にオススメ〜   ━━━━━━━━━━━━━━━━━━ ✅Features of this video ━━━━━━━━━━━━━━━━━━ ・30 basic journal entry problems for Nissei Bookkeeping Level 3 ・A total of 60 problems to practice across both parts ・Basic merchandise sales such as purchases and sales ・Cash shortage/surplus, petty cash, overdraft ・Allowance for doubtful accounts, bad debt loss ・Notes receivable, notes payable • Electronically recorded receivables, electronically recorded payables • Acquisition of tangible fixed assets • Can be used to solidify the basics for Question 1 ━━━━━━━━━━━━━━━━━━ ✅ How to solve journal entry problems ━━━━━━━━━━━━━━━━━━ ① Read the details of the transaction ↓ ② Consider the accounts to use ↓ ③ Determine whether each account has increased or decreased ↓ ④ Determine the debit/credit and the amount For incorrect answers, don't just memorize the answers; check the reasons why you got them wrong. Incorrect account title Reversed debit and credit Incorrect amount Overlooked conditions in the problem statement Insufficient understanding of the topic Revisiting the problem after identifying the cause will help reduce the likelihood of making the same mistake 😊 ━━━━━━━━━━━━━━━━━━ ✅Table of Contents ━━━━━━━━━━━━━━━━━━ 0:00 Opening 0:09 Overview of the Nissho Bookkeeping Level 3 Exam 1:07 Question 1 | Purchases 1:32 Question 2 | Overdraft 2:39 Question 3 | Petty Cash 3:15 Question 4 | Cash Shortage/Surplus 3:47 Question 5 | Cash Shortage/Surplus - Cause Identified 4:34 Question 6 | Purchase Transaction ① 5:12 Question 7 | Purchase Transaction ② 5:43 Question 8 | Purchase Transaction - Returns 6:19 Question 9 | Sales Transaction 7:00 Question 10 | Sales Transactions/Promissory Notes 7:43 Question 11 | Sales Transactions/Credit 8:33 Question 12 | Sales Transactions/Advance Payments 9:25 Question 13 | Sales Transactions/Returns 9:54 Question 14 | Purchase Expenses ① 10:42 Question 15 | Sales Expenses ① 11:35 Question 16 | Purchase Expenses ② 12:17 Question 17 | Allowance for Doubtful Accounts ① 13:15 Question 18 | Bad Debt Loss ① 14:03 Question 19 | Bad Debt Loss ② 14:54 Question 20 | Allowance for Doubtful Accounts ② 15:41 Question 21 | Gain on Collection of Written-Off Receivables 16:46 Question 22 | Promissory Notes/Bills Payable 17:31 Question 23 | Promissory Notes/Bills Receivable 18:03 Question 24 | Receipt of Bills Receivable 18:38 Question 25 | Bills of Exchange Borrowed 19:11 Question 26 | Bills of Exchange Loans 20:02 Question 27 | Electronically Recorded Liabilities 21:03 Question 28 | Electronically Recorded Liabilities - Payment Time 21:41 Question 29 | Electronically Recorded Receivables 22:36 Question 30 | Acquisition of Tangible Fixed Assets ━━━━━━━━━━━━━━━━━━ 📝 Studying After Completing the Basic Problems ━━━━━━━━━━━━━━━━━━ Those who have completed up to the second part should try challenging themselves with journal entry problems at the level of the actual exam. ▶30 Journal Entry Problems | Nissei Bookkeeping Level 3 - Actual Exam Level [Part 1]    • 【仕訳問題30問】日商簿記3級（本試験レベル）前編〜第1問対策にオススメ〜   ▶Nissei Bookkeeping Level 3 Actual Exam Preparation | Questions 1-3    • 【2026年度版】日商簿記3級 本試験対策｜第1問〜第3問・解く順番と時間配分   Please use this if you want to review the concepts of journal entries and each topic. ▶Nissho Bookkeeping Level 3 Lecture Playlist    • 【2026年度版】日商簿記3級 講義動画｜初心者・独学向け【知識ゼロから合格へ】   ━━━━━━━━━━━━━━━━━━ 🌟For those who want to pass the Nissho Bookkeeping Level 3 exam through self-study ━━━━━━━━━━━━━━━━━━ This channel features lecture videos, journal entry problems, and exam preparation videos for Nissho Bookkeeping Levels 2 and 3, from the perspective of a current accounting professional, with the theme of "Understanding even through self-study!" Please subscribe to our channel! ☺️✨    / @manetoku   【X】 Manetoku:   / mane_toku   【Business Inquiries】 [email protected] #NisshoBookkeepingLevel3 #BookkeepingLevel3 #JournalEntryProblems #Question1Preparation #Manetoku