日商簿記3級 仕訳問題集150 基本編-PDCA会計

Keisuke Suto

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About this app

PDCA Accounting, a provider of accounting and bookkeeping explanation articles via the web and ebooks (with over 10 years of experience), has developed a basic journal entry app for the Nissei Bookkeeping Level 3 exam.

To improve your journal entry skills for Bookkeeping Level 3, you need:
"A comprehensive range of basic journal entry problems covering the entire exam scope,"
"A good quality and appropriate number of basic journal entry problems,"
"Repeatedly solving them until your brain and body memorize them."

Solving too many basic-level journal entry problems is inefficient, and solving many problems without addressing the accounts and problems covered in the Bookkeeping Level 3 exam scope will waste time.

PDCA Accounting has continuously analyzed the scope and content of the Nissei Bookkeeping Level 3 exam, and has rewritten and revised its web and ebooks accordingly. This long-standing know-how is reflected in the 150 questions in this app.

To reach a basic level of journal entry, the textbook and the 150 questions in this app are sufficient. Solve them efficiently and quickly to move on to the next level of journal entry problems in the actual exam.

The PDCA Accounting Bookkeeping Level 3 website (https://www.pdca-accounting.com/tag/bokinyuumon_exam_level3.html) offers over 200 journal entry problems at the level of the actual exam, available both online and as ebooks.

This app, along with the comprehensive web and ebook content, will support you in acquiring the skills necessary to pass the actual exam.

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■Features of this app
・Compatible with the 2026 exam (173rd-175th Unified Exams in June, November, and February, online and group exams)
*Confirmed that the 2026 exam scope remains unchanged from 2025
・Efficiently study basic journal entries for the Nissei Bookkeeping Level 3 exam (150 questions, all free) in your spare time
・Equipped with features to increase your chances of passing, such as the "PDCA function"
・Most functions can be used offline. No account registration required
• Simple and intuitive operation
• Designed with privacy in mind, making it easy for smartphone app beginners to use
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○Only the first time after installation, the privacy policy and information security screen will be displayed.
→Read and understand, then press the button to start using.

○Planning/Analysis Function "PDCA"
Consider combining this app with other textbooks/workbooks and set the role and goals of this app.
After setting goals, check the degree of achievement. View consideration points/Action examples to help you achieve your goals.

○Simple Design
The correct answer/check is immediately visible on the initial TOP page.
You can also easily check the degree of goal achievement at any time.

○Difficulty Level of Problems is Easy
The problems are selection questions for account titles. You can get a feel for correct answers with basic problems where the amounts are already entered.

○Simple and Clear Explanations
Easy-to-read and well-organized explanations.

This app provides clear explanations of account classifications (assets/liabilities/equity/expenses/revenue) and clearly states things like "Is an increase in assets a debit or a credit?" and "Which is the correct way to record revenue?"

*Difficult problems are explained with supplementary information.

○ Account Classifications/Terminology Explanations and the 8 Elements of a Transaction
For those who want to complete their understanding with this app,
press the light blue "?" mark in each answer field to check the account classifications/terminology related to each problem, allowing you to memorize the classifications (assets/liabilities/equity/expenses/revenue) here.
You can also view explanations (on the web) for each account/terminology (internet connection required).
"Is an increase in assets a debit or a credit?" and "Which is the correct way to record revenue?" can be confirmed by referring to the "8 Elements of a Transaction" listed in the same place each time you solve a problem.
By confirming "an increase in assets is a debit" and "revenue is a credit" each time you solve a problem, you will naturally memorize them over time.

○ 10 Random Problems
Use these after studying all the problems.

Measures accuracy rate and average response time.
Of course, time measurement stops while reading explanations.
This helps cultivate the speed and accuracy needed to solve 15 journal entry problems in 1 minute each on the actual exam.

○ Music Selection
Choose from 10 types of music.
Give your brain relaxation, motivation, or rhythm with your favorite sound.

＼WEB Content Introduction／
■ PDCA Accounting Bookkeeping Level 3 Site
https://www.pdca-accounting.com/tag/bokinyuumon_exam_level3.html

"Basic Textbook (Web eBook)"
"Over 100 Journal Entry Problems at the Actual Exam Level"
"Two Practice Exam Questions"

All are free to use with an internet connection (no registration required).

✔ PDCA Accounting will continue to provide content useful for bookkeeping and accounting theory, practice, and qualification learning.

Reviews and sharing on social media are welcome. The more users we have, the more we can dedicate to writing and app development.

What’s new

Android 16(API level 36)に対応