Free Practice Questions for Nissho Bookkeeping Beginner Grade

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Key Facts: Nissho Bookkeeping Beginner Grade Exam

40 min

Net-exam time

https://www.kentei.ne.jp/bookkeeping/class-s/effect

70/100

Passing score

JCCI Beginner overview

2,200 JPY

Fee including 10% tax

JCCI Beginner overview / 2026 calendar

No restriction

Eligibility

JCCI Beginner overview

Nissho Beginner is a 40-minute Japanese net exam, 70/100 pass, 2,200 JPY tax-included, no eligibility limit. This bank is independent English MCQ study, not official CBT items.

Sample Nissho Bookkeeping Beginner Grade Practice Questions

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

1In double-entry bookkeeping (複式簿記), which equality must hold for 資産, 負債, and 純資産 at every moment?

A.資産 = 負債 + 純資産

B.資産 = 負債 − 純資産

C.資産 + 負債 = 純資産

D.資産 + 純資産 = 負債

Explanation: The accounting equation is 資産 = 負債 + 純資産. Assets are resources; liabilities and equity are the claims on those resources. Every journal keeps 借方 equal to 貸方 so this equality is preserved.

2Which account is classified as 資産?

A.買掛金

B.現金

C.借入金

D.資本金

Explanation: 現金 is an asset account: a resource the business holds. It increases on the 借方 and decreases on the 貸方.

3Which account is classified as 負債?

A.売掛金

B.繰越商品

C.買掛金

D.売上

Explanation: 買掛金 is the amount owed to suppliers for merchandise bought on credit, so it is a liability. Liabilities increase on the 貸方 and decrease on the 借方.

4Which account is classified as 純資産?

A.前受金

B.資本金

C.受取利息

D.土地

Explanation: 資本金 is the owner's equity account used at 簿記初級 (including additional 元入 and 引出). 純資産 increases on the 貸方 and decreases on the 借方.

5On which side of the account is an increase in 収益 such as 売上 recorded?

A.借方 only

B.Both 借方 and 貸方 equally each time

C.Neither side; revenues are memorandum only

D.貸方

Explanation: Revenue accounts have a 貸方 (credit) balance. A sale increases 売上 on the 貸方, matching the 8-element rule that 収益の発生 is a credit element.

6On which side of the account is an increase in 費用 such as 給料 recorded?

A.借方

B.貸方

C.Only on a 貸借対照表 credit column

D.Only as a reduction of 資本金, never in an expense account

Explanation: Expense accounts increase on the 借方. Paying wages debits 給料 and credits 現金 (or 当座預金). 費用の発生 is a debit element in the 8-element framework.

7In a T-account (勘定), which statement about 借方 and 貸方 is correct?

A.借方 is the right side; 貸方 is the left side

B.借方 is the left side; 貸方 is the right side

C.Both 借方 and 貸方 are the left side

D.借方 and 貸方 switch sides each month

Explanation: By the account-filling rules (勘定記入法則), 借方 is always the left side and 貸方 is always the right side. Asset and expense increases are left; liability, equity, and revenue increases are right.

8What is the basic difference between a 損益計算書 and a 貸借対照表?

A.The 損益計算書 reports 収益 and 費用 for a period; the 貸借対照表 reports 資産, 負債, and 純資産 at a point in time

B.Both statements list only 現金 and 当座預金

C.The 貸借対照表 reports 売上 and 仕入; the 損益計算書 reports 資本金

D.The 損益計算書 reports only 負債; the 貸借対照表 reports only 費用

Explanation: The 損益計算書 explains performance: revenues minus expenses equal profit or loss for the period. The 貸借対照表 presents financial position: 資産 = 負債 + 純資産 at the statement date. Beginner study stresses how the period's profit links the two.

9Among the eight elements of a transaction (取引の８要素), which is a 借方 element?

A.Increase in 負債

B.Increase in 収益

C.Increase in 資産

D.Increase in 純資産

Explanation: 借方 elements are 資産の増加, 負債の減少, 純資産の減少, and 費用の発生. An increase in assets is therefore recorded on the 借方.

10Among the eight elements of a transaction, 収益の発生 is recorded on which side?

A.借方

B.貸方

C.Off-book as a footnote only

D.Always as a decrease in 負債

Explanation: 発生 of revenue is a 貸方 element. Typical pairings are 資産の増加 (現金 or 売掛金) on the 借方 and 収益の発生 (売上) on the 貸方.

About the Nissho Bookkeeping Beginner Grade Exam

日商簿記初級 is JCCI's entry net-exam grade for basic double-entry literacy. JCCI's Beginner overview lists a 40-minute internet exam, 70/100 pass, 2,200 JPY (10% tax included), and no eligibility restriction. It tests terms and everyday commercial recordings before a full Grade 3 closing. OpenExamPrep publishes independent English multiple-choice study for that scope. It is not an official translation and not a JCCI net-exam item set.

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 net exam only. Selection format, 40 minutes, 70/100 to pass, 2,200 JPY tax-included. No eligibility restriction.

Time Limit

40 minutes

Passing Score

70/100

Exam / Certification Fees

2,200 JPY (10% tax included)

Exam sponsor website

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

Official sources

JCCI Beginner overview (fee, 40 min, 70/100) · Source checked 2026-09-18
JCCI net-exam notice · 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.

30% of this local practice set

簿記の基礎用語

Element vocabulary and document names.

35% of this local practice set

複式簿記のしくみ

Debit/credit and simple journals.

35% of this local practice set

日常取引の記録

Cash, sales, purchases, and settlements.

Preparing for the Nissho Bookkeeping Beginner Grade Exam

What You Need to Know

Passing score: 70/100
Assessment: JCCI Japanese net exam only. Selection format, 40 minutes, 70/100 to pass, 2,200 JPY tax-included. No eligibility restriction.
Time limit: 40 minutes
Exam / certification fees: 2,200 JPY (10% tax included) Official sources

Using Our Practice Resources

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Nissho Bookkeeping Beginner Grade: Suggested Study Strategy

1Learn the five elements (assets, liabilities, equity, revenue, expense) in Japanese account names before Grade 3.

2Practice cash/sales/purchase journals only — Beginner is not a full closing exam.

3Sit a JCCI sample net-exam screen separately; this bank does not copy that interface.

Frequently Asked Questions

How does Beginner differ from Grade 3?

Beginner is a 40-minute net exam on basic terms and everyday entries, passing at 70/100. Grade 3 is a 60-minute commercial paper or net exam with three problems or fewer, including closings.

What is the 2026 fee?

2,200 JPY including 10% consumption tax, per JCCI's Beginner overview and 2026 calendar.

Is this bank an official net-exam simulation?

No. Official items are Japanese selection items at authorized centers. OpenExamPrep items are independent English MCQs.