【2025年度版】豊富な演習でスッキリ理解!日商簿記3級[問題集]

Master the Fundamentals of Accounting with Practice & Mock Exams

This course provides comprehensive preparation for accounting exams, focusing on frequently tested topics. You'll find targeted practice questions designed to help you excel in each section:

• Practice Questions: Specifically crafted to address key areas, including detailed strategies for tackling Question 1, Question 2, and Question 3. Downloadable PDF files include practice problems, answer sheets, and solutions. Print only the sections you need (e.g., just the questions and answer sheets) for flexible study.
• Mock Exams: Experience the exam environment with five full-length mock exams designed to mirror the difficulty of the actual exam. Each mock exam includes exam questions, answer sheets, and detailed solution explanations in PDF format. Time yourself to simulate real exam conditions – each mock exam is timed for one hour.

Course Structure:

• 02: Overview: A clear outline of the course content and learning objectives. Includes a detailed list of practice question topics. Contact information for any inquiries.
• 03: Practice Questions: Engage with a wide range of practice problems.
• 04: Answer Sheets: Downloadable answer sheets for all practice questions.
• 05: Solutions: Detailed solutions to all practice questions.
• 06-17: [Video Explanations]: In-depth video explanations for practice questions 1-12, covering topics such as:
  • Inventory Accounting: Learn about Cost of Goods Sold using FIFO (First-In, First-Out) and Weighted-Average Cost methods.
  • Journal Entries: Master journal entries for voucher accounting, including journal entries, diary entries, and ledger posting.
  • Account Posting: Understand how to post to the general ledger, covering prepaid expenses, unearned revenue, fixed assets, taxes, financial statement preparation, and the relationship between the income statement, balance sheet, and statement of retained earnings. Also includes selection of subsidiary ledgers.
• 18: Practice Questions: Further practice problems building on core concepts.
• 19: Answer Sheets: Downloadable answer sheets for the additional practice questions.
• 20: Solutions: Detailed solutions to the additional practice questions.
• 21-34: [Video Explanations]: Video explanations for practice questions 1-14, focusing on:
  • Trial Balance Preparation: Learn to prepare adjusted trial balances and financial statements (Income Statement 1 & 2).
• 35: Practice Questions: Additional practice problems focusing on financial statement analysis.
• 36: Answer Sheets: Downloadable answer sheets for the additional practice questions.
• 37: Solutions: Detailed solutions to the additional practice questions.
• 38-42: [Video Explanations]: Video explanations for practice questions 1-4, covering:
  • Adjusting Entries: Master the preparation of adjusting entries for adjusting trial balances and financial statements (Adjusted Trial Balance 1 & 2).
• 43: Mock Exam Questions: Full-length mock exam questions to assess your readiness.
• 44: Answer Sheets: Downloadable answer sheets for the mock exam.
• 45: Solutions & Explanations: Comprehensive solutions and detailed explanations for the mock exam questions in PDF format.

Created By:

• Production: Takumi (Certified Public Accountant) - 中山玄基
• Illustrations: (miyako)
• Voice Acting: Nara Otoha