2023年度 わかる!受かる!!日商簿記2級 - 仕訳攻略
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About this app
You can understand the strategy with the image! Accept it !! Journal of Nissho Bookkeeping Level 2 books with the app!
It is a learning app to acquire the most important and most basic "journal" in the Nissho Bookkeeping Test.
We have characterized the accounts that are the most difficult for beginners to get familiar with and remember.
And with this app, you can enjoy repeating bookkeeping journals by collecting account characters.
Let's enjoy learning with textbooks and problem books!
You can understand the strategy with the image! Accept it !! Click here for Nissho Bookkeeping Level 2
https://wakaruukaru.jp/boki/
■ Installed function
--Problem exercise
--Random questions
--Bookmark function
--Time attack
--My page function
--The wrong problem
■ Publication issues (Nissho Bookkeeping Level 2)
--Processing method for buying and selling goods (1)
--Processing method for buying and selling goods (2)
--Processing method for buying and selling goods (3)
--Processing method for buying and selling goods (4)
--Processing method for buying and selling goods (5)
--Rebate
--Processing of service industry (1)
--Processing of service industry (2)
--Processing of service industry (3)
--Cash on bookkeeping
--Creating a bank account reconciliation table (1)
--Creating a bank account reconciliation table (2)
--Creating a bank account reconciliation table (3)
--Creating a bank account reconciliation table (4)
--Bill backing (1)
--Bill backing (2)
--Discount on bills
--Bill non-delivery (1)
--Bill non-delivery (2)
--Renewal of bills (1)
--Renewal of bills (2)
--Non-operating bills receivable and non-operating bills payable (1)
--Non-operating bills receivable and non-operating bills payable (2)
--Electronically recorded claims (debt) (1)
--Electronically recorded claims (debt) (2)
--Electronically recorded claims (debt) (3)
--Electronically recorded claims (debt) (4)
--Electronically recorded claims (debt) (5)
--Electronically recorded claims (debt) (6)
--Electronically recorded claims (debt) (7)
--Transfer of accounts receivable
--Installment purchase of property, plant and equipment (1)
--Installment purchase of property, plant and equipment (2)
--Installment purchase of property, plant and equipment (3)
--Installment purchase of property, plant and equipment (4)
--Installment purchase of property, plant and equipment (5)
--Installment purchase of property, plant and equipment (6)
--Installment purchase of property, plant and equipment (7)
--Depreciation (1)
--Depreciation (2)
--Depreciation (3)
--Depreciation (4)
--Sale of property, plant and equipment
--Replacement of tangible fixed assets
--Retirement and disposal of property, plant and equipment (1)
--Retirement and disposal of property, plant and equipment (2)
--Construction in progress (1)
--Construction in progress (2)
--Improvement and repair of property, plant and equipment
--The loss of property, plant and equipment (1)
--The loss of property, plant and equipment (2)
--The loss of property, plant and equipment (3)
--The loss of property, plant and equipment (4)
--Compressed bookkeeping (1)
--Compressed bookkeeping (2)
--Processing of finance lease transactions (1)
--Processing of finance lease transactions (2)
--Processing of finance lease transactions (3)
--Processing of finance lease transactions (4)
--Processing of finance lease transactions (5)
--Processing of operating lease transactions
--Intangible fixed assets (1)
--Intangible fixed assets (2)
--Software (1)
--Software (2)
--R & D expenses
--Processing of shares (1)
--Processing of shares (2)
--Processing of shares (3)
--Processing of shares (4)
--Processing of shares (5)
--Processing of shares (6)
--Processing of public and corporate bonds (1)
--Processing of public and corporate bonds (2)
--Processing of public and corporate bonds (3)
--Processing of public and corporate bonds (4)
--Processing of public and corporate bonds (5)
--End-of-term evaluation of securities (1)
--End-of-term evaluation of securities (2)
--End-of-term evaluation of securities (3)
--End-of-term evaluation of securities (4)
--End-of-term evaluation of securities (5)
--Allowance for doubtful accounts
--Reserve for repairs (1)
--Reserve for repairs (2)
--Bonus reserve (1)
--Bonus reserve (2)
--Reserve for retirement benefits (1)
--Reserve for retirement benefits (2)
--Product Guarantee Reserve (1)
--Product Guarantee Reserve (2)
--Product Guarantee Reserve (3)
--Processing of foreign currency transactions (1)
--Processing of foreign currency transactions (2)
--Processing of foreign currency transactions (3)
--Processing of foreign currency transactions (4)
--Processing of foreign currency transactions (5)
--Processing of foreign currency transactions (6)
--Processing at the time of payment (1)
--Processing at the time of payment (2)
--Processing at the time of settlement (1)
--Processing at the time of settlement (2)
--Processing at the time of settlement (3)
--Exchange contract (1)
--Exchange contract (2)
--Exchange contract (3)
--Exchange contract (4)
--Exchange contract (5)
--Issuance of shares (1)
--Issuance of shares (2)
--Issuance of shares (3)
--Issuance of shares (4)
--Issuance of shares (5)
--Issuance of shares (6)
--Merger (1)
--Merger (2)
--Transfer from profit and loss account (1)
--Transfer from profit and loss account (2)
--Distribution and disposal of surplus (1)
--Distribution and disposal of surplus (2)
--Distribution and disposal of surplus (3)
--Calculation of reserve reserve (1)
--Calculation of reserve reserve (2)
--Calculation of reserve reserve (3)
--Statement of Changes in Shareholders' Equity (1)
--Statement of Changes in Shareholders' Equity (2)
--Statement of Changes in Shareholders' Equity (3)
--Statement of Changes in Shareholders' Equity (4)
--Statement of Changes in Shareholders' Equity (4)
--Statement of Changes in Shareholders' Equity (5)
--Consumption tax (1)
--Consumption tax (2)
--Consumption tax (3)
--Consumption tax (4)
--Corporate tax, etc. (1)
--Corporate tax, etc. (2)
--Corporate tax, etc. (3)
--Corporate tax, etc. (4)
--Calculation of taxable income (1)
--Calculation of taxable income (2)
--Tax effect accounting (1)
--Tax effect accounting (2)
--Tax effect accounting (3)
--Tax effect accounting (4)
--Tax effect accounting (5)
--Basics of revenue recognition (1)
--Basics of revenue recognition (2)
--Contract assets (1)
--Contract assets (2)
--Sales rebate (1)
--Sales rebate (2)
--Sales rebate (3)
--Transactions between head office and branch office (1)
--Transactions between head office and branch office (2)
--Transactions between head office and branch office (3)
--Transactions between head office and branch office (4)
--Transactions between head office and branch office (5)
--Transactions between head office and branch office (6)
--Transactions between head office and branch office (7)
--Transactions between head office and branch office (8)
--Transactions between head office and branch office (9)
--Transactions between head office and branch office (10)
--Transactions between head office and branch office (11)
--Transactions between head office and branch office (12)
--Transactions between head office and branch office (13)
--Transactions between head office and branch office (14)
--Transactions between head office and branch office (15)
--Consolidation of control acquisition dates (1)
--Consolidation of control acquisition dates (2)
--Consolidation of control acquisition dates (3)
--Consolidation for the first year after gaining control (1)
--Consolidation in the first year after gaining control (2)
--Consolidation in the first year after gaining control (3)
--Internal trading volume, elimination of offsetting of debts and credits (1)
--Internal trading volume, elimination of offsetting of debts and credits (2)
--Correction of bill transaction
--Revision of allowance for doubtful accounts (1)
--Revision of allowance for doubtful accounts (2)
--Elimination of unrealized profits (commodities) (1)
--Elimination of unrealized profits (commodities) (2)
--Elimination of unrealized profits (commodities) (3)
--Elimination of unrealized profits (land) (1)
--Elimination of unrealized profits (land) (2)
--Processing of material costs (1)
--Processing of material costs (2)
--Material inventory depletion
--When using the planned consumption unit price (1)
--When using the planned consumption unit price (2)
--When using the planned consumption unit price (3)
--When using the planned consumption unit price (4)
--When using the planned consumption unit price (5)
--Scheduled allocation of sub-material costs (1)
--Scheduled allocation of sub-material costs (2)
--Scheduled allocation of sub-material costs (3)
--Processing of labor costs (1)
--Processing of labor costs (2)
--When using the planned rent rate (1)
--When using the planned rent rate (2)
--When using the planned rent rate (3)
--When using the planned rent rate (4)
--When using the planned rent rate (5)
--Expense processing (1)
--Expense processing (2)
--Expense processing (3)
--Planned allocation of manufacturing overhead (1)
--Planned allocation of manufacturing overhead (2)
--Planned allocation of manufacturing overhead (3)
--Planned allocation of manufacturing overhead (4)
--Planned allocation of manufacturing overhead (5)
--Journal of head office factory accounting (1)
--Journal of head office factory accounting (2)
--Journal of head office factory accounting (3)
--Journal of head office factory accounting (4)
--Journal of head office factory accounting (5)
--Journal of head office factory accounting (6)
--Account entry for standard cost accounting (1)
--Account entry for standard cost accounting (2)
It is a learning app to acquire the most important and most basic "journal" in the Nissho Bookkeeping Test.
We have characterized the accounts that are the most difficult for beginners to get familiar with and remember.
And with this app, you can enjoy repeating bookkeeping journals by collecting account characters.
Let's enjoy learning with textbooks and problem books!
You can understand the strategy with the image! Accept it !! Click here for Nissho Bookkeeping Level 2
https://wakaruukaru.jp/boki/
■ Installed function
--Problem exercise
--Random questions
--Bookmark function
--Time attack
--My page function
--The wrong problem
■ Publication issues (Nissho Bookkeeping Level 2)
--Processing method for buying and selling goods (1)
--Processing method for buying and selling goods (2)
--Processing method for buying and selling goods (3)
--Processing method for buying and selling goods (4)
--Processing method for buying and selling goods (5)
--Rebate
--Processing of service industry (1)
--Processing of service industry (2)
--Processing of service industry (3)
--Cash on bookkeeping
--Creating a bank account reconciliation table (1)
--Creating a bank account reconciliation table (2)
--Creating a bank account reconciliation table (3)
--Creating a bank account reconciliation table (4)
--Bill backing (1)
--Bill backing (2)
--Discount on bills
--Bill non-delivery (1)
--Bill non-delivery (2)
--Renewal of bills (1)
--Renewal of bills (2)
--Non-operating bills receivable and non-operating bills payable (1)
--Non-operating bills receivable and non-operating bills payable (2)
--Electronically recorded claims (debt) (1)
--Electronically recorded claims (debt) (2)
--Electronically recorded claims (debt) (3)
--Electronically recorded claims (debt) (4)
--Electronically recorded claims (debt) (5)
--Electronically recorded claims (debt) (6)
--Electronically recorded claims (debt) (7)
--Transfer of accounts receivable
--Installment purchase of property, plant and equipment (1)
--Installment purchase of property, plant and equipment (2)
--Installment purchase of property, plant and equipment (3)
--Installment purchase of property, plant and equipment (4)
--Installment purchase of property, plant and equipment (5)
--Installment purchase of property, plant and equipment (6)
--Installment purchase of property, plant and equipment (7)
--Depreciation (1)
--Depreciation (2)
--Depreciation (3)
--Depreciation (4)
--Sale of property, plant and equipment
--Replacement of tangible fixed assets
--Retirement and disposal of property, plant and equipment (1)
--Retirement and disposal of property, plant and equipment (2)
--Construction in progress (1)
--Construction in progress (2)
--Improvement and repair of property, plant and equipment
--The loss of property, plant and equipment (1)
--The loss of property, plant and equipment (2)
--The loss of property, plant and equipment (3)
--The loss of property, plant and equipment (4)
--Compressed bookkeeping (1)
--Compressed bookkeeping (2)
--Processing of finance lease transactions (1)
--Processing of finance lease transactions (2)
--Processing of finance lease transactions (3)
--Processing of finance lease transactions (4)
--Processing of finance lease transactions (5)
--Processing of operating lease transactions
--Intangible fixed assets (1)
--Intangible fixed assets (2)
--Software (1)
--Software (2)
--R & D expenses
--Processing of shares (1)
--Processing of shares (2)
--Processing of shares (3)
--Processing of shares (4)
--Processing of shares (5)
--Processing of shares (6)
--Processing of public and corporate bonds (1)
--Processing of public and corporate bonds (2)
--Processing of public and corporate bonds (3)
--Processing of public and corporate bonds (4)
--Processing of public and corporate bonds (5)
--End-of-term evaluation of securities (1)
--End-of-term evaluation of securities (2)
--End-of-term evaluation of securities (3)
--End-of-term evaluation of securities (4)
--End-of-term evaluation of securities (5)
--Allowance for doubtful accounts
--Reserve for repairs (1)
--Reserve for repairs (2)
--Bonus reserve (1)
--Bonus reserve (2)
--Reserve for retirement benefits (1)
--Reserve for retirement benefits (2)
--Product Guarantee Reserve (1)
--Product Guarantee Reserve (2)
--Product Guarantee Reserve (3)
--Processing of foreign currency transactions (1)
--Processing of foreign currency transactions (2)
--Processing of foreign currency transactions (3)
--Processing of foreign currency transactions (4)
--Processing of foreign currency transactions (5)
--Processing of foreign currency transactions (6)
--Processing at the time of payment (1)
--Processing at the time of payment (2)
--Processing at the time of settlement (1)
--Processing at the time of settlement (2)
--Processing at the time of settlement (3)
--Exchange contract (1)
--Exchange contract (2)
--Exchange contract (3)
--Exchange contract (4)
--Exchange contract (5)
--Issuance of shares (1)
--Issuance of shares (2)
--Issuance of shares (3)
--Issuance of shares (4)
--Issuance of shares (5)
--Issuance of shares (6)
--Merger (1)
--Merger (2)
--Transfer from profit and loss account (1)
--Transfer from profit and loss account (2)
--Distribution and disposal of surplus (1)
--Distribution and disposal of surplus (2)
--Distribution and disposal of surplus (3)
--Calculation of reserve reserve (1)
--Calculation of reserve reserve (2)
--Calculation of reserve reserve (3)
--Statement of Changes in Shareholders' Equity (1)
--Statement of Changes in Shareholders' Equity (2)
--Statement of Changes in Shareholders' Equity (3)
--Statement of Changes in Shareholders' Equity (4)
--Statement of Changes in Shareholders' Equity (4)
--Statement of Changes in Shareholders' Equity (5)
--Consumption tax (1)
--Consumption tax (2)
--Consumption tax (3)
--Consumption tax (4)
--Corporate tax, etc. (1)
--Corporate tax, etc. (2)
--Corporate tax, etc. (3)
--Corporate tax, etc. (4)
--Calculation of taxable income (1)
--Calculation of taxable income (2)
--Tax effect accounting (1)
--Tax effect accounting (2)
--Tax effect accounting (3)
--Tax effect accounting (4)
--Tax effect accounting (5)
--Basics of revenue recognition (1)
--Basics of revenue recognition (2)
--Contract assets (1)
--Contract assets (2)
--Sales rebate (1)
--Sales rebate (2)
--Sales rebate (3)
--Transactions between head office and branch office (1)
--Transactions between head office and branch office (2)
--Transactions between head office and branch office (3)
--Transactions between head office and branch office (4)
--Transactions between head office and branch office (5)
--Transactions between head office and branch office (6)
--Transactions between head office and branch office (7)
--Transactions between head office and branch office (8)
--Transactions between head office and branch office (9)
--Transactions between head office and branch office (10)
--Transactions between head office and branch office (11)
--Transactions between head office and branch office (12)
--Transactions between head office and branch office (13)
--Transactions between head office and branch office (14)
--Transactions between head office and branch office (15)
--Consolidation of control acquisition dates (1)
--Consolidation of control acquisition dates (2)
--Consolidation of control acquisition dates (3)
--Consolidation for the first year after gaining control (1)
--Consolidation in the first year after gaining control (2)
--Consolidation in the first year after gaining control (3)
--Internal trading volume, elimination of offsetting of debts and credits (1)
--Internal trading volume, elimination of offsetting of debts and credits (2)
--Correction of bill transaction
--Revision of allowance for doubtful accounts (1)
--Revision of allowance for doubtful accounts (2)
--Elimination of unrealized profits (commodities) (1)
--Elimination of unrealized profits (commodities) (2)
--Elimination of unrealized profits (commodities) (3)
--Elimination of unrealized profits (land) (1)
--Elimination of unrealized profits (land) (2)
--Processing of material costs (1)
--Processing of material costs (2)
--Material inventory depletion
--When using the planned consumption unit price (1)
--When using the planned consumption unit price (2)
--When using the planned consumption unit price (3)
--When using the planned consumption unit price (4)
--When using the planned consumption unit price (5)
--Scheduled allocation of sub-material costs (1)
--Scheduled allocation of sub-material costs (2)
--Scheduled allocation of sub-material costs (3)
--Processing of labor costs (1)
--Processing of labor costs (2)
--When using the planned rent rate (1)
--When using the planned rent rate (2)
--When using the planned rent rate (3)
--When using the planned rent rate (4)
--When using the planned rent rate (5)
--Expense processing (1)
--Expense processing (2)
--Expense processing (3)
--Planned allocation of manufacturing overhead (1)
--Planned allocation of manufacturing overhead (2)
--Planned allocation of manufacturing overhead (3)
--Planned allocation of manufacturing overhead (4)
--Planned allocation of manufacturing overhead (5)
--Journal of head office factory accounting (1)
--Journal of head office factory accounting (2)
--Journal of head office factory accounting (3)
--Journal of head office factory accounting (4)
--Journal of head office factory accounting (5)
--Journal of head office factory accounting (6)
--Account entry for standard cost accounting (1)
--Account entry for standard cost accounting (2)
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