What is Nissho Boki?

The Nissho Bookkeeping Certificate, Nissho Boki is the most popular of the multiple types of bookkeeping examinations in Japan. Many people may have considered taking the exam when seeking employment or changing jobs. Although bookkeeping knowledge has an image of being indispensable for accounting and finance jobs, it is useful for professionals in all occupations. In this article, I will briefly explain what the Nissho Bookkeeping Certificate is, what is the content of the exam, introduce each different level of the exams, and explain how you can make use of your qualifications.

日商簿記検定は、日本で複数ある簿記検定の中で最も人気のある検定です。就職や転職の際に、受験を検討された方も多いのではないでしょうか。簿記の知識は、経理・財務職に欠かせないというイメージがありますが、あらゆる職種のプロフェッショナルに役立つものです。今回は、日商簿記検定とは何か、試験内容とは何か、資格の活用方法について説明します。

What is this thing called “Bookkeeping”

First, let’s quickly get a brief look at what is “bookkeeping”. “Bookkeeping” can simply be described as the skill of recording, calculating, and organizing the management activities of a company as well as clarifying its business performance and financial position. Being able to understand and apply bookkeeping gives you the accounting knowledge essential for accounting work.

簿記とは？

まずは、簿記とは何でしょうか。簡単に言うと、簿記とは、企業の経営活動を記録・計算・整理し、業績や財政状態を明らかにする作業です。簿記を理解して、応用できるようになると、経理業務に欠かせない会計知識が身に付きます。

What is the Nissho Bookkeeping Certificate?

The Nissho Bookkeeping Certificate checks the mastery of bookkeeping, which can be useful in many business situations as said previously. In Japan, many companies encourage the acquisition of the Nissho Bookkeeping Certificate as a way of improving skills and self-development, even if the workers’ job is not directly related to accounting. In some universities, bookkeeping certificates are also recognized as credits. If you are a student of commerce or economics, it helps to deepen your understanding of the subject. Therefore, the Nissho Bookkeeping Certificate is popular with a wide range of people.

日商簿記検定とは？

冒頭でも述べましたが、日商簿記検定は、多くのビジネスシーンで役立つ「簿記」の習得度をチェックするものです。日本では、経理と直接関係のない役職でも、スキルアップや自己啓発のために日商簿記検定の取得を奨励する企業が多くあります。また、簿記検定を単位として認定する大学もあり、商学部や経済学部の学生が専攻分野の知識を深めることができます。そのため、日商簿記検定は幅広い層から支持されています。

Why Nissho bookkeeping is useful?

Nissho bookkeeping not only provides bookkeeping knowledge but can also be used as a business skill. How exactly can you make use of it? Firstly, in companies, this qualification is essential for accountants and financiers, but can also be used by salespeople who need to calculate costs and check quotations. Other people in management who read financial statements and other documents and who need to understand the business situation of their clients will also find bookkeeping knowledge useful. In addition to being an advantage in finding and changing jobs, obtaining a Nissho Bookkeeping certificate can help to get salary increases and can also be useful for career advancement.

日商簿記が役立つ理由は？

日商簿記は、簿記の知識だけでなく、ビジネススキルとして活かすことができます。経理・財務担当者には必須の資格ですが、原価計算や見積書のチェックが必要な営業職でも応用できるスキルです。その他、財務諸表などを読む管理職や、取引先の経営状況を把握する必要がある人も、簿記の知識が役に立つでしょう。日商簿記を取得することで、就職や転職に有利になるほか、昇給にもつながり、キャリアアップにも役立ちます。

Bookkeeping is essential knowledge for business people

When it comes to bookkeeping, many people tend to think that it is not relevant to them because they are not in the accounting department, however, bookkeeping knowledge and skills are very useful in the real world, regardless of sector. Nissho Boki Levels 1 and 2 are not easy to pass, but there are many benefits to be gained from obtaining them.

簿記はビジネスパーソンに必須の知識

簿記というと、経理部門ではないので自分には関係ないと思いがちですが、簿記の知識やスキルは業種を問わず実社会でとても役に立ちます。日商簿記1級・2級は、合格するのは簡単ではありませんが、取得することで得られるメリットはたくさんあります。

Content and Difficulty of Each Grade

The Nissho Bookkeeping Certificate is divided in 3 levels. Let’s quickly have a look at each of the different levels and understand the differences between them.

各級の内容・難易度

日商簿記検定は、１～３級まであります。各級の内容を見て、それぞれの違いを理解していきましょう。

Level 3

The level 3 Bookkeeping Certificate is the easiest one. The exam tests basic knowledge essential for businesspeople. It covers basic commercial bookkeeping and is at a level where students too can perform some rudimentary practical tasks such as processing accounting-related documents. This level is often valued by companies for those who have obtained it, even if they are not in charge of accounting or finance.

The Level 3 exam is focused on commercial bookkeeping and is a one-hour exam.

3級

簿記検定3級は、最も簡単な検定です。ビジネスパーソンに必要な基本的な知識を問う試験です。基本的な商業簿記をカバーしており、学生でも会計関連の書類の処理など、初歩的な実務ができるレベルです。経理・財務担当でなくとも、このレベルの取得者は企業から評価されることが多いようです。

3級は商業簿記に特化した試験で、試験時間は1時間です。

Level 2

The Level 2 Bookkeeping Certificate tests essential knowledge for business management and financial personnel. It gives them the qualifications necessary to be able to read and understand financial statements and grasp the details of business management. When looking for a new job, having Level 2 of the Bookkeeping Certificate provides a great advantage as it is highly appreciated by employers.

The examination subjects for Level 2 are ‘commercial bookkeeping’ and ‘industrial bookkeeping’. The exam takes 90 minutes.

2級

簿記検定2級は、企業経営や財務担当者にとって必要な知識を問うものです。財務諸表を読み解き、企業経営の詳細を把握できるようになるために必要な資格を取得することができます。転職の際、簿記検定2級を持っていると、企業側からの評価も高く、大きなアドバンテージになります。

2級の試験科目は、「商業簿記」と「工業簿記」です。試験時間は90分です。

Level 1

Level 1 of the Bookkeeping Certificate is equivalent to the level of an accounting specialist. It is said to be the gateway to other national qualifications such as chartered accountants (JCPA) and certified tax accountants (Zeirishi). Those who pass the Level 1 have knowledge of extremely advanced commercial bookkeeping, accounting, industrial bookkeeping and cost accounting. They also have the knowledge to conduct business management and analysis based on corporate accounting regulations such as the Accounting Standards, the Companies Act and the Regulations on Financial Statements.

The examination subjects and duration for Level 1 are 90 minutes for Commercial Bookkeeping and Accounting, and 90 minutes for Industrial Bookkeeping and Cost Accounting, for a total of three hours. The passing rate for Level 1 is around 6-13%, which is low and indicative of the difficulty of the exam.

1級

簿記検定1級は、会計のスペシャリストに相当するレベルです。公認会計士や税理士など、他の国家資格への登竜門と言われています。1級合格者は、極めて高度な商業簿記、会計学、工業簿記、原価計算の知識を持っている。また、会計基準、会社法、財務諸表等規則などの企業会計に関する規則に基づき、経営管理・分析を行うための知識も有しています。

1級の試験科目と時間は、商業簿記・会計学が90分、工業簿記・原価計算が90分、合計3時間です。1級の合格率は6～13％程度と低く、試験の難易度の高さが伺えます。

To know how to apply for it, please check the official website:

応募方法については、公式サイトをご確認ください。

https://www.kentei.ne.jp (Japanese Only)