Free Practice Questions for Nissho Bookkeeping Grade 3

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Key Facts: Nissho Bookkeeping Grade 3 Exam

60 min

Official time

https://www.kentei.ne.jp/bookkeeping/class3/exam

70%

Passing score

JCCI Grade 3 subject page

3,300 JPY

2026 sitting fee, tax included

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

3 problems or fewer

Official problem cap

JCCI Grade 3 subject page / net-exam notice

Nissho Grade 3: 60 minutes, 3 problems or fewer, 70% pass, 3,300 JPY tax-included in 2026. This bank is independent English MCQ study, not the official Japanese papers.

Sample Nissho Bookkeeping Grade 3 Practice Questions

Try these sample questions to review concepts for the Nissho Bookkeeping Grade 3 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under JCCI Grade 3 勘定記入法則, how is an increase in the asset 現金 recorded?

A.Debit 現金

B.Credit 現金

C.Debit 資本金

D.Credit 売上

Explanation: Assets increase on the debit side. 現金 is an asset, so a cash receipt is debited to 現金 and credited to whatever source provided the cash. Credits decrease assets, and 資本金 or 売上 are not the asset-increase rule.

2売上 is a revenue account in 三分法. On which side does an increase in 売上 appear?

A.Debit, because all increases are debits

B.Debit, because 売上 is an asset

C.Credit, because revenues increase on the credit side

D.Neither side until 決算

Explanation: The eight transaction elements treat revenue increases as credits. A credit sale is therefore Debit 売掛金 / Credit 売上. 売上 is not an asset, and the sale is journalized when the performance obligation is satisfied, not deferred until closing.

3JCCI Grade 3 取引の８要素 groups which pair as opposite changes in the same element?

A.Revenue increase and expense increase

B.Asset increase and asset decrease

C.Liability increase and equity increase

D.Expense increase and revenue increase as the same debit

Explanation: The eight elements are asset increase/decrease, liability increase/decrease, equity (資本) increase/decrease, revenue increase, and expense increase. An asset increase pairs with an asset decrease when one asset is exchanged for another, such as Debit 普通預金 / Credit 現金. Revenue and expense are different elements.

4What does a 仕訳 record before 転記 to the 総勘定元帳?

A.Only the document number of the 証ひょう

B.Only the running cash balance

C.Only the 貸借対照表 after 決算

D.The debit account, credit account, and yen amounts of the transaction

Explanation: A 仕訳 in the 仕訳帳 names the accounts to debit and credit and the yen amounts, preserving 貸借平均. Posting then copies those amounts into T-accounts in the 総勘定元帳. Document numbers support the entry but are not a substitute for the dual-sided accounts.

5A company buys merchandise for 80,000 yen on account and uses 三分法. What is the journal?

A.Debit 仕入 80,000 yen / Credit 買掛金 80,000 yen

B.Debit 繰越商品 80,000 yen / Credit 買掛金 80,000 yen

C.Debit 仕入 80,000 yen / Credit 売掛金 80,000 yen

D.Debit 買掛金 80,000 yen / Credit 仕入 80,000 yen

Explanation: Under 三分法, purchases go through 仕入, not directly to 繰越商品. An on-account purchase credits 買掛金, a liability. 売掛金 is the receivable from customers, and reversing debit 買掛金 would record a payment or return, not the purchase.

6Merchandise is sold for 150,000 yen on account (三分法, no consumption tax in the stem). Which journal is correct?

A.Debit 仕入 150,000 yen / Credit 売上 150,000 yen

B.Debit 売掛金 150,000 yen / Credit 売上 150,000 yen

C.Debit 売上 150,000 yen / Credit 売掛金 150,000 yen

D.Debit 現金 150,000 yen / Credit 繰越商品 150,000 yen

Explanation: 三分法 records the selling price as Credit 売上 and the claim as Debit 売掛金. Cost of goods sold is not recorded at the sale; 仕入 and 繰越商品 are adjusted at 決算. A cash debit would be used only if cash were received.

7The company pays 買掛金 of 50,000 yen from 普通預金. What is the journal?

A.Debit 普通預金 50,000 yen / Credit 買掛金 50,000 yen

B.Debit 売掛金 50,000 yen / Credit 普通預金 50,000 yen

C.Debit 買掛金 50,000 yen / Credit 普通預金 50,000 yen

D.Debit 仕入 50,000 yen / Credit 普通預金 50,000 yen

Explanation: Settling a trade payable decreases 買掛金 with a debit and decreases 普通預金 with a credit. Debiting the deposit account would increase cash, which is the opposite of a payment. This payment is not a new purchase and is not a collection of 売掛金.

8Goods are sold for 200,000 yen. The customer pays 80,000 yen in 現金 immediately and the remainder on account. What is the debit to 売掛金?

A.200,000 yen

B.120,000 yen

C.80,000 yen

D.0 yen, because mixed receipts are posted only to 現金

Explanation: The compound journal is Debit 現金 80,000 yen, Debit 売掛金 120,000 yen, Credit 売上 200,000 yen. The receivable is only the unpaid remainder. Omitting 売掛金 would understate assets and hide the open claim.

9Office rent of 60,000 yen is paid in 現金. Which journal is correct?

A.Debit 支払家賃 60,000 yen / Credit 現金 60,000 yen

B.Debit 現金 60,000 yen / Credit 支払家賃 60,000 yen

C.Debit 前払金 60,000 yen / Credit 売上 60,000 yen

D.Debit 建物 60,000 yen / Credit 現金 60,000 yen

Explanation: 支払家賃 is the Grade 3 expense title for rent paid. Paying cash credits 現金. Rent is not a building acquisition and is not revenue. 前払金 is used for advances on purchases, not this ordinary monthly rent payment.

10The company borrows 1,000,000 yen from its bank and the proceeds are deposited in 当座預金. What is the journal?

A.Debit 借入金 1,000,000 yen / Credit 当座預金 1,000,000 yen

B.Debit 支払利息 1,000,000 yen / Credit 当座預金 1,000,000 yen

C.Debit 当座預金 1,000,000 yen / Credit 売上 1,000,000 yen

D.Debit 当座預金 1,000,000 yen / Credit 借入金 1,000,000 yen

Explanation: The new deposit is an asset increase (Debit 当座預金) and the loan is a liability increase (Credit 借入金). Interest is recorded later as 支払利息, not at the principal drawdown. The proceeds are not sales revenue.

About the Nissho Bookkeeping Grade 3 Exam

日商簿記検定試験 3級 is JCCI's foundational commercial bookkeeping grade. Official Japanese sittings last 60 minutes, use three problems or fewer, and pass at 70%. The 2026 fee is 3,300 JPY tax-included. Scope is small-entity commercial journals, books, and statements — not industrial bookkeeping. 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 and net exam. Commercial bookkeeping only. 60 minutes, 70% pass.

Time Limit

60 minutes

Passing Score

70%

Exam / Certification Fees

3,300 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

JCCI Grade 3 subjects · Source checked 2026-09-18
JCCI net-exam notice · Source checked 2026-09-18
2026 JCCI calendar · Source checked 2026-09-18

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.

40% of this local practice set

仕訳

Day-to-day commercial journals in the Grade 3 table.

30% of this local practice set

帳簿・勘定

Books, postings, and trial balances.

30% of this local practice set

決算・財務諸表

Adjustments and simple statements.

Preparing for the Nissho Bookkeeping Grade 3 Exam

What You Need to Know

Passing score: 70%
Assessment: JCCI Japanese paper and net exam. Commercial bookkeeping only. 60 minutes, 70% pass.
Time limit: 60 minutes
Exam / certification fees: 3,300 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
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Nissho Bookkeeping Grade 3: Suggested Study Strategy

1Memorize the Grade 3 account list (現金, 売掛金, 買掛金, 売上, 仕入, 繰越利益剰余金) before timing yourself.

2Practice three-problem pacing: journals, books, and a closing often share 60 minutes.

3Do not study industrial bookkeeping for Grade 3; that starts at Grade 2.

Frequently Asked Questions

What is the 2026 Grade 3 format?

Commercial bookkeeping only, 60 minutes, 3 problems or fewer, 70% pass, 3,300 JPY tax-included. Available as unified paper or net exam.

Does this bank replace the official Japanese exam?

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