The Nissho Boki Level 3 certification exam is a qualification test that assesses fundamental accounting knowledge for recording and calculating a company's business activities and understanding its financial status. It requires a systematic understanding of the basics of corporate accounting, including journal entries, ledger postings, closing entries, and the preparation of financial statements, which are the foundations of bookkeeping. The exam tests practical accounting processing skills through questions on journal entries, understanding of subsidiary books and ledgers, and the preparation of trial balances and financial statements. This problem set is a collection of three mock exams designed to replicate the format of the Nissho Boki Level 3 exam. Each mock exam adheres to the actual exam format of 60 minutes, 100 points, and a passing score of 70 or higher, enabling practical exam preparation. Through these mock exams, you can become accustomed to problems at the level of the actual exam and improve your scoring ability. ⸻ ■ Contents of this Book 【Mock Exam 1】 ・Question 1: Journal Entries (45 points) ・Question 2: Subsidiary Books and Theory Questions (20 points) ・Question 3: Preparation of a Trial Balance (35 points) 【Mock Exam 2】 ・Question 1: Journal Entries ・Question 2: General Ledger Posting and Theory Questions ・Question 3: Preparation of an Income Statement and Balance Sheet 【Mock Exam 3】 ・Question 1: Journal Entries ・Question 2: Inventory Ledger (First-In, First-Out Method) and Theory Questions ・Question 3: Preparation of a Post-Closing Trial Balance ⸻ ■ Features ・Replicates the format of the Nissho Boki Level 3 actual exam ・Includes 3 mock exams ・Covers a wide range from journal entries to trial balances and financial statements ・Includes answers and detailed explanations ・Enables practical self-study