日商簿記検定「初級」創設に関する一考察：初学者に対する簿記会計教育の視点から

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  • My personal view on the official business skill test in bookkeeping newly established fundamental grade, Japanese Chamber of Commerce and Industry：from the viewpoint of bookkeeping and accounting education for beginners
  • ニッショウ ボキ ケンテイ 「 ショキュウ 」 ソウセツ ニ カンスル イチ コウサツ : ショガクシャ ニ タイスル ボキ カイケイ キョウイク ノ シテン カラ

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Japanese Chamber of Commerce and Industry newly established the official business skill test in bookkeeping fundamental grade and instead disestablished the bookkeeping 4th grade. This paper considers the bookkeeping newly established fundamental grade with comparison of the bookkeeping disestablished 4th grade from the viewpoint of bookkeeping and accounting education for beginners. The scope of the bookkeeping fundamental grade consists of three parts: basic principles of bookkeeping, transactions and journal entries, and monthly totals. There is little to distinguish the bookkeeping fundamental grade from the bookkeeping 4th grade for the scope of basic principle of bookkeeping. The only difference is whether or not slip system of accounting is included into the scope of basic principles of bookkeeping. There are some rather large differences between the bookkeeping fundamental grade and the bookkeeping 4th grade for the scope of transactions and journal entries. Many items make up the transition from the upper grade of the 3rd grade or the 2nd grade to the fundamental grade. The scope of monthly totals was added renew in the bookkeeping 4th grade, which has trial balance and its analysis. I bring up the idea of changing periodic inventory system to perpetual inventory system of accounting for inventory for the scope of transactions and journal entries, and further focusing on not trial balance but financial statements for the scope of monthly totals from the viewpoint of bookkeeping and accounting education for beginners.

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