PracticeVideosBlogFlashcardsEspañol
All Practice Exams

Free Practice Questions for Nissho Bookkeeping Grade 2

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card
100+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More Nissho Bookkeeping Certification (Japan)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

Nissho Bookkeeping Beginner Grade (日商簿記初級, Japan)

Practice Questions

Nissho Bookkeeping Grade 1 (日商簿記検定試験 1級, Japan)

Practice Questions

Nissho Bookkeeping Grade 3 (日商簿記検定試験 3級, Japan)

Practice Questions
Exam Review

Key Facts: Nissho Bookkeeping Grade 2 Exam

90 min

Paper and net-exam time

https://www.kentei.ne.jp/33013

70%

Passing score

JCCI Grade 2 subject rules

5,500 JPY

2026 sitting fee, tax included

https://www.kentei.ne.jp/calendar_2026

5 problems or fewer

Official net-exam problem cap

https://www.kentei.ne.jp/33013

Nissho Grade 2: 90 minutes, up to 5 problems, 70% pass, 5,500 JPY tax-included in 2026. Japanese paper or net exam. This bank is independent English MCQ study, not the official papers.

Sample Nissho Bookkeeping Grade 2 Practice Questions

Try these sample questions to review concepts for the Nissho Bookkeeping Grade 2 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the 三分法 (three-split merchandising method) used in 日商簿記 2級 commercial bookkeeping, a company buys merchandise on account for JPY 500,000 (tax ignored). Which journal is correct?
A.Debit 繰越商品 JPY 500,000 / Credit 買掛金 JPY 500,000
B.Debit 売掛金 JPY 500,000 / Credit 仕入 JPY 500,000
C.Debit 仕入 JPY 500,000 / Credit 買掛金 JPY 500,000
D.Debit 買掛金 JPY 500,000 / Credit 仕入 JPY 500,000
Explanation: 三分法 keeps purchases in 仕入, sales in 売上, and beginning/ending goods in 繰越商品. A credit purchase therefore debits 仕入 and credits 買掛金. Inventory is not debited at purchase; 繰越商品 is adjusted at closing.
2A petty-cash (小口現金) fund is kept at JPY 50,000. The custodian submits invoices: postage JPY 8,000, taxi fares JPY 12,000, and office supplies JPY 6,000. The fund is reimbursed from the checking account. Which reimbursement journal is correct?
A.Debit 小口現金 JPY 26,000 / Credit 当座預金 JPY 26,000
B.Debit 通信費 JPY 8,000, 旅費交通費 JPY 12,000, 消耗品費 JPY 6,000 / Credit 当座預金 JPY 26,000
C.Debit 通信費 JPY 8,000, 旅費交通費 JPY 12,000, 消耗品費 JPY 6,000 / Credit 小口現金 JPY 26,000
D.Debit 雑費 JPY 26,000 / Credit 現金 JPY 26,000
Explanation: Under the imprest 小口現金 system, reimbursement restores the fund by paying the documented expenses from 当座預金. Expense accounts are debited; 小口現金 itself is not changed when the fund is topped back up to JPY 50,000.
3A company’s cash per books is JPY 770,000. The bank statement shows JPY 820,000. Timing items: outstanding checks JPY 50,000 and a deposit in transit JPY 30,000. The bank collected a note of JPY 40,000 for the company (not yet on the books) and returned an NSF check of JPY 10,000. What is the adjusted cash balance on the 銀行勘定調整表?
A.JPY 820,000
B.JPY 770,000
C.JPY 800,000
D.JPY 850,000
Explanation: Adjusted bank: JPY 820,000 − outstanding checks JPY 50,000 + deposit in transit JPY 30,000 = JPY 800,000. Adjusted books: JPY 770,000 + note collected JPY 40,000 − NSF JPY 10,000 = JPY 800,000. Both sides of the 銀行勘定調整表 reconcilable cash balance are JPY 800,000.
4Merchandise is sold on account for JPY 220,000 including 10% consumption tax, using the 税抜方式. Which debit records the customer’s claim?
A.売掛金 JPY 200,000
B.売掛金 JPY 220,000
C.仮受消費税 JPY 220,000
D.契約資産 JPY 200,000
Explanation: 税抜方式 splits the invoice into 売上 JPY 200,000 and 仮受消費税 JPY 20,000, but the customer still owes the tax-included JPY 220,000. 売掛金 is therefore debited for JPY 220,000. 契約資産 is used when the right to consideration depends on something other than the passage of time, not for a routine completed sale on account.
5Trade receivables are JPY 5,000,000. 貸倒引当金 already has a JPY 80,000 credit balance. Year-end policy is 2% of receivables (一括評価, 実績法). What year-end adjusting amount is credited to 貸倒引当金?
A.JPY 100,000
B.JPY 20,000
C.JPY 80,000
D.JPY 180,000
Explanation: The required ending allowance is JPY 5,000,000 × 2% = JPY 100,000. With JPY 80,000 already credited, only JPY 20,000 more is needed: Debit 貸倒引当金繰入 JPY 20,000 / Credit 貸倒引当金 JPY 20,000. 2級 uses this 実績法/一括評価 pattern; cash-flow and financial-content methods stay in 1級.
6A JPY 1,200,000 受取手形 is discounted at a bank at 3% per year for 60 days (360-day year), with the proceeds credited to 当座預金. What is the journal?
A.Debit 当座預金 JPY 1,164,000, Debit 手形売却損 JPY 36,000 / Credit 受取手形 JPY 1,200,000
B.Debit 当座預金 JPY 1,194,000, Debit 支払利息 JPY 6,000 / Credit 受取手形 JPY 1,200,000
C.Debit 当座預金 JPY 1,200,000 / Credit 受取手形 JPY 1,194,000, Credit 受取利息 JPY 6,000
D.Debit 当座預金 JPY 1,194,000, Debit 手形売却損 JPY 6,000 / Credit 受取手形 JPY 1,200,000
Explanation: The discount charge is JPY 1,200,000 × 3% × 60/360 = JPY 6,000, so the bank credits JPY 1,194,000. The note leaves the books at face value, and the shortfall is 手形売却損, an expense title reserved for transferring a note below face. The 出題区分表 places 手形・電子記録債権の(裏書)譲渡、割引 at Grade 2; the recourse 買戻・遡及義務 memorandum that some texts add is a Grade 1 item.
7A customer’s 売掛金 of JPY 400,000 is settled by recording an electronic monetary claim. Which title is debited?
A.受取手形
B.電子記録債権
C.契約資産
D.クレジット売掛金
Explanation: 電子記録債権 is the 2級 standard title when a receivable is recorded on the electronic monetary claim recording institution. The journal is Debit 電子記録債権 / Credit 売掛金. It is not a paper 受取手形, not a card-company クレジット売掛金, and not an unbilled 契約資産.
8Credit-card sales total JPY 330,000 including 10% consumption tax (税抜方式). The card company charges a 4% fee on the tax-included amount and the net claim is recorded as クレジット売掛金. What amount is debited to クレジット売掛金?
A.JPY 330,000
B.JPY 300,000
C.JPY 316,800
D.JPY 288,000
Explanation: Tax-included proceeds are JPY 330,000. Fee = JPY 330,000 × 4% = JPY 13,200. Net クレジット売掛金 = JPY 316,800. The credit side is 売上 JPY 300,000 and 仮受消費税 JPY 30,000, with 支払手数料 JPY 13,200 debited.
9売買目的有価証券 cost JPY 500,000. Year-end fair value is JPY 530,000. Which year-end journal is correct under the 時価法?
A.Debit その他有価証券 JPY 30,000 / Credit その他有価証券評価差額金 JPY 30,000
B.Debit 売買目的有価証券 JPY 30,000 / Credit 有価証券評価益 JPY 30,000
C.Debit 満期保有目的債券 JPY 30,000 / Credit 有価証券利息 JPY 30,000
D.No entry; trading securities stay at cost until sale
Explanation: Trading securities are marked to fair value through profit or loss. The JPY 30,000 write-up debits 売買目的有価証券 and credits 有価証券評価益. Equity-through その他有価証券評価差額金 is the 全部純資産直入法 used for その他有価証券, not for trading securities.
10A 満期保有目的債券 with face JPY 1,000,000 is acquired for JPY 970,000. Residual term is 3 years. Coupon cash received each year is JPY 10,000. Using 償却原価法 (定額法) as limited on the 2級 出題区分表, what is year-1 有価証券利息?
A.JPY 10,000
B.JPY 20,000
C.JPY 30,000
D.JPY 40,000
Explanation: Straight-line amortization of the JPY 30,000 discount over 3 years is JPY 10,000 a year. Interest revenue = coupon JPY 10,000 + amortization JPY 10,000 = JPY 20,000. Year-1 carrying amount becomes JPY 980,000. The effective-interest (利息法) method is 1級, not 2級.

About the Nissho Bookkeeping Grade 2 Exam

日商簿記検定試験 2級 is JCCI's intermediate bookkeeping grade. Official Japanese sittings last 90 minutes, use up to five selection-and-input problems, and pass at 70% of 100 points. The 2026 fee is 5,500 JPY tax-included (plus 550 JPY admin on internet net-exam booking). Scope includes corporate commercial bookkeeping (journals, consolidations, closings) and industrial bookkeeping (job, process, standard costing, CVP). OpenExamPrep publishes independent English multiple-choice study for that scope. It is not an official translation and not a net-exam simulation.

Exam sponsor: Japan Chamber of Commerce and Industry (日本商工会議所, JCCI). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

JCCI Japanese paper (Feb/Jun/Nov) and net exam. 100 points, 70% pass. Commercial bookkeeping about 60 points and industrial bookkeeping about 40 points across five problems.

Time Limit

90 minutes

Passing Score

70%

Exam / Certification Fees

5,500 JPY (tax included). Internet net-exam applications add 550 JPY tax-included admin fee.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

20%

商業簿記 仕訳

Revenue recognition, FX, leases, securities, and bond journals.

20%

連結会計・有価証券・純資産

Consolidation worksheets and equity.

20%

決算・財務諸表

Closings, statements, and tax-effect.

20%

工業簿記 費目・部門・個別

Cost elements, departments, and job costing.

20%

標準・総合原価・CVP

Process costing, variances, and CVP.

Preparing for the Nissho Bookkeeping Grade 2 Exam

What You Need to Know

  • Passing score: 70%
  • Assessment: JCCI Japanese paper (Feb/Jun/Nov) and net exam. 100 points, 70% pass. Commercial bookkeeping about 60 points and industrial bookkeeping about 40 points across five problems.
  • Time limit: 90 minutes
  • Exam / certification fees: 5,500 JPY (tax included). Internet net-exam applications add 550 JPY tax-included admin fee. Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Nissho Bookkeeping Grade 2: Suggested Study Strategy

1Industrial bookkeeping is 40 of 100 points and is more pattern-based than consolidations — secure it first.
2Practice box-diagram variance analysis until price, quantity, rate, efficiency, and overhead splits are automatic.
3Distinguish contract assets from receivables under the revenue-recognition standard.
4Use a JCCI-allowed four-function calculator, not a spreadsheet, when timing yourself.

Frequently Asked Questions

What is the 2026 Grade 2 fee, time, and pass mark?

5,500 JPY tax-included, 90 minutes, 70%. Internet net-exam booking adds 550 JPY tax-included admin. Format is selection plus input, 5 problems or fewer.

Is the net exam the same credential as the paper exam?

Yes. JCCI states net-exam and unified-paper Grade 2 passes are the same 日商簿記2級 credential.

Does this bank simulate the official Japanese net exam?

No. Official items are Japanese journals and schedules. OpenExamPrep items are independent English MCQs for rules and calculations.