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簿記2級 VIP Practice Certification Exam

簿記2級 — This exam mirrors the 日本商工会議所 (Japan Chamber of Commerce and Industry) Bookkeeping Level 2 (簿記2級) examination — a 90-minute written test scored out of 100 (passing score 70), covering 商業簿記 (Commercial Bookkeeping, 60 pts) and 工業簿記 (Industrial/Cost Bookkeeping, 40 pts). The real exam uses calculation-based written problems; this practice set adapts those knowledge domains into scenario-driven multiple-choice format.

28
Questions
90m
Time Limit
70.00%
To Pass
Question 1 of 28👑 VIP

【商業簿記】 Mitsuru Trading Co. holds an accounts receivable balance of ¥800,000 from Yamamoto Ltd. To settle the debt, Yamamoto Ltd. issues Mitsuru a 90-day promissory note for the full amount. What is the correct journal entry on Mitsuru's books at the time of conversion?

Questions 2–28 and full explanations are VIP-exclusive.