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Society
The series for the Nissho Bookkeeping Second Class (Commercial Bookkeeping) examination, presented by the TAC of Bookkeeping Company, is published in four full colors. Please use it as a textbook and work book set. It has been revised in response to the latest legal revisions and examination categories. The features of this book are five! ・ An easy-to-understand explanation that can solve "Why?" and "Why?"! ・ The color illustrations show the points to remember at a glance! ・ The points that tend to be confused are explained with examples so that you can understand them by imaging! ・ It is full of basic questions and is OK for fixing knowledge! ・ Journal collections that are convenient for reviewing are included in a separate volume form! Please enjoy the enhanced bookkeeping series that seems to have existed until now and has not actually existed. In addition, as a reader benefit, we have prepared the following two contents. (1) Simulation test program A one time program is prepared so that people who take the Net Examination can experience the Net Examination. (2) Pass! Intensive training on journal entry The new examination format increases the importance of journal entry in this examination, and you can use skimmer time to master journal entry efficiently. [Major changes since the 13th edition] In accordance with the recent examination trend, the following points are revised and revised, tax effect accounting (review of corporation tax rate), depreciation of fixed assets (review of residual value, declining balance method), settlement table and addition of problems (trial balance after settlement adjustment, statement of changes in shareholders' equity).