日商簿記2級 公式サンプル問題と模試 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, and 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

■ Learning features to help you pass
* Today's learning: Automatically presents questions that need review and new questions, tailored to the scoring of the actual exam and your weak points.
* Review questions that reappear when you're starting to forget. Set an exam date to ensure a full review cycle before the exam.
* Practice by year, subject, and specified conditions. Incorrect and ambiguous questions are automatically listed.
* Elimination method by long-pressing options. Correct/incorrect answers and explanations for each statement, bookmarks, and notes.
* Mock exam with the same time and allocation as the actual exam (actual exam format). The app displays scores for each subject based on passing criteria.
* Prospects for passing, study calendar, consecutive study days, home screen widget, daily reminders
* Adjustable font size, dark theme, display questions and explanations side-by-side on tablets

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

■ Caution
* This app is an independent learning app and is not affiliated with the Japan Chamber of Commerce and Industry. It does not represent any government agency or exam administering body.
* Official exam 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 exam administering body.
* Learning records are saved only on your device and are not transmitted externally.
This book provides complete explanations for all five official sample exams for the Level 2 Nissei Bookkeeping Examination. It covers both commercial and industrial bookkeeping, allowing you to input your answers exactly as they appear on the actual exam, and culminates in a 90-minute mock test.
Updated on
Oct 16, 2026

Data safety

Safety starts with understanding how developers collect and share your data. Data privacy and security practices may vary based on your use, region, and age. The developer provided this information and may update it over time.
  • This app may share these data types with third parties
    App activity, App info and performance, and Device or other IDs
  • This app may collect these data types
    Financial info, App activity and 2 others
  • Data is encrypted in transit
  • Data can’t be deleted

What’s new

画面と学習の仕組みを新しくしました。日本商工会議所の公式サンプル問題5回分を、仕訳は勘定科目と金額の入力、決算・工業簿記は空欄ごとの入力で解けるようにし、すべてに解説を付けました。最新の1回は最初から解け、合格パックですべての回と模擬試験が使えるようになります。