Commercial Bookkeping Ⅱ
Grade, SemesterYear 1 2nd semest [General Basic Subjects]
CategoryGeneral Basic Subjects
Elective, CreditsElective 2credit
 Syllabus Number0K222

Course Description

We will learn how to make financial statements from journalizing the transactions systematically. Bookkeeping is exercise rather than theory. Practice makes perfect. In each lecture, students will do exercises by handwriting as a general rule. Knowledge of bookkeeping should be the base of applied subjects such as accounting, financial science, and cooperate finance. Holding the qualification of bookkeeping will also be an advantage for finding a job.

Course Objectives

Journalizing, understanding of account titles. Ability to make simple balance-sheet and income statement. Acquire ability to pass the third grade of bookkeeping official approval test from The Japan Chamber of Commerce and Industry.

Grading Policy

Evaluated according to the results of the exams

Textbook and Reference

TextbookDistribute a textbook written by the lecturer.




1Interpretation of last exam
2Transfer Journalizing, Creation of B/S and P/L
3Accounting by Slips
4text chapter 1 2
5text chapter 3 4 5 6
6text chapter 7 8
7Practice exam Nissho 1
8Practice exam Nissho 2
9Prectice exam Nissho 3
10Past exam Zensho 1
11Past exam Zensho 2
12Past exam Zensho 3
13Past exam Zensho 4
14Past exam Zensho 5
15Summary and Examination