【第174回 日商簿記1級】AIが過去11回分の商業簿記を分析！本当に出る論点ベスト30

Summary

The presenter uses AI to analyze past Nissho Bookkeeping Level 1 Commercial Bookkeeping exams and identify topics that may be worth prioritizing for the 174th exam, scheduled for November 2026. The analysis reportedly covers 11 past exams, described in the subtitles as the 158th through 173rd, and ranks topics by how often they appeared.

The presenter cautions that the AI analysis and manual corrections were completed quickly. The rankings should be used as a study guide, not as a reliable forecast of what will appear.

Highest-Priority Topics

Several topics reportedly appeared six times in the 11-exam sample, or about 54.5%:

• Revenue recognition, including customer contracts, customer points, refunds or vouchers, and rights of return.
• Securities accounting, including securities valuation and related valuation or impairment issues.
• Receivables and credit-loss accounting, including receivables evaluation and doubtful-debt-related topics.

Other frequently recurring topics include:

• Consolidated accounting: Reported five appearances.
• Equity-method accounting: Reported five appearances.
• Employee benefit and pension accounting: Including actuarial calculations and the remeasurement of pension assets; reported five appearances, or about 45.5%.
• Inventory or merchandise accounting: The subtitles connect this area with changing values and sales-related issues, but the exact wording is unclear.
• Tax-effect accounting: Reported four appearances and classified as A-rank.
• Foreign operations and foreign-currency accounting: The presenter highlights overseas-related accounting and foreign-currency transactions.
• Business combinations or reorganization accounting, securities valuation methods, and share-related accounting: Also mentioned as important study areas, though their precise rankings are difficult to determine from the subtitles.

Recommended Study Approach

• Start with A- and B-rank topics, especially the first 12 places in the ranking.
• Aim to master A-rank material thoroughly. The presenter says that focusing on A- and B-rank topics in an earlier analysis could bring a student close to the passing score.
• Build reliable coverage of B-rank topics after securing the A-rank material.
• Move on to lower-ranked topics only if time allows. Software is placed around 13th and lease accounting around 14th, both below the leading A- and B-rank topics in priority.
• Treat lower-frequency topics as secondary. Examples mentioned include asset-retirement obligations, provisions, valuation of monetary liabilities, fixed-asset exchanges, distributable amounts, real-estate valuation or revaluation, and guarantee-related obligations. The subtitles are unclear on some terms, so this list should be treated cautiously.

The presenter emphasizes that the rankings are based on past frequency and do not guarantee what will appear. Exam difficulty and scoring adjustments can vary.

The presenter also cites a recent pass rate of roughly 25% in Tokyo’s 23 wards and estimates the nationwide rate at around 20%. The point is that the recent exam was difficult, but students should focus on high-priority material rather than be discouraged by the hardest questions.

Speakers and Sources

• Presenter: Shibayama of the Shibayama YouTube Accounting University channel.
• Analytical tool: Gemini AI, used to count and rank topics.
• Data source: Past published Commercial Bookkeeping exam questions, described in the subtitles as covering the 158th through 173rd exams.