日商 簿記2級 サンプル問題・模試 全問解説

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About this app

The Japan Chamber of Commerce and Industry (JCCI) Bookkeeping Level 2 exam requires you to complete questions 1-3 of commercial bookkeeping and questions 4-5 of industrial bookkeeping in 90 minutes. A score of 70 points or higher out of 100 is required to pass. This app includes five sets of sample questions published by the JCCI. For journal entries, you input account titles and amounts, and for income statements, balance sheets, and cost accounting, you input amounts for each blank, just like in the actual exam. The explanations for all problems allow you to review the thinking behind journal entries and the calculation procedures.

■ Features for this exam
- Journal entries are scored by inputting account titles and amounts. The order in which debit and credit lines are written does not matter.
- Financial statements, consolidated financial statements, and cost accounting are scored with partial credit based on inputting each blank.
- Explanations include journal entries and calculation formulas. Review common stumbling blocks such as branch offices, consolidated financial statements, tax effects, and leases through step-by-step instructions.
* A mock exam in the actual exam format, consisting of questions 1-5, 90 minutes, 100 points total, with a passing score of 70.
* Review account titles and industrial accounting formulas with flashcards and true/false drills.

■ Contents
* 60 official sample questions (5 sets)
* 11 basic questions
* Explanations for all questions
* 22 true/false drills
* 49 flashcards

■ Subject Areas
* Question 1: Commercial Accounting Journal Entries
* Question 2: Individual Commercial Accounting Problems
* Question 3: Closing Accounting
* Question 4 (1): Industrial Accounting Journal Entries
* Question 4 (2): Industrial Accounting Calculations
* Question 5: Industrial Accounting and Cost Accounting
* Original Basic Exercises from the Previous Edition

■ Basic Exam Information
* Passing Criteria: 70 points or higher out of 100, 90 minutes total.

■ Learning Features to Help You Pass
• Today's Learning: Automatically presents review questions and new questions tailored to the scoring system and your weak points in the actual exam.
• Review Questions Reappear When You're Almost Forgotten: Set an exam date to ensure a full review cycle before the exam.
• Practice by Year, Subject, and Conditions: Incorrect and ambiguous questions are automatically listed.
• Elimination Method by Long-Pressing Options: Correct/Incorrect Answers, Explanations, Bookmarks, and Notes for Each Answer.
• Mock Exam (Actual Exam Format) with the Same Time and Allocation as the Actual Exam. Judgments are based on passing criteria, and subject-specific scores are displayed.
• Passing Prospects, Learning Calendar, Consecutive Learning Days, Home Screen Widget, Daily Reminders
• Adjustable Font Size, Dark Theme, and Side-by-Side Display of Questions and Explanations on Tablets

■ Passing Pack
Official Sample 5 (Released April 2026) is available from the start. The Passing Pack unlocks access to all years, exams, and mock exams.

■ Caution
• This app is an independent learning app and is not affiliated with the Japan Chamber of Commerce and Industry. This does not represent any government agency or examination administering body.

• Official examination information (source): https://www.kentei.ne.jp/bookkeeping/class2
• Questions and answer sheets: Japan Chamber of Commerce and Industry "Bookkeeping Level 2 Sample Questions" Samples 1-5 (Copyright belongs to the Japan Chamber of Commerce and Industry)
• Laws and regulations may be amended. Please check the latest information provided by the examination administering body.

• Learning records are saved only on your device and are not transmitted externally.

What’s new

アプリのアイコンを新しくしました。次回の試験日を追加しました。