【出題予想】第174回 日商簿記1級

Summary

The video reviews likely topics for the 174th Japanese Bookkeeping Examination, Grade 1, drawing on predictions attributed to AI and several major prep-school sources. These predictions are presented as study priorities, not guarantees.

Commercial Bookkeeping

Preparing financial statements (P/L and B/S) is highlighted as a major area, along with consolidated accounting.

Likely year-end adjustment and statement-preparation topics include:

• Revenue recognition, including performance obligations
• Sales with a right of return and customer loyalty programs
• Provisions and estimates
• Fixed-asset expenditures and asset retirement obligations
• Securities losses and changes in the purpose for holding securities
• Foreign-currency effects and retirement benefits

Other topics mentioned across the predictions include business combinations, business separations, and construction contracts. Consolidated accounting may involve a partial sale. A statement of changes in shareholders’ equity is also noted as a possible, lower-priority topic.

Accounting

Topics suggested for review include:

• Business combinations and business separations
• Asset retirement obligations
• Unrealized losses
• Changes in the purpose for holding securities
• Consolidated accounting
• Statements of changes in shareholders’ equity

Industrial Bookkeeping

The video expects a possible combination of process costing and standard costing. Process-costing questions may require calculations by department. Individual job or product costing is also mentioned in one set of predictions.

Cost Accounting

Potential topics include:

• Operational decision-making
• Capital-investment decision-making
• Activity-based costing (ABC)
• Life-cycle costing
• Budget-versus-actual analysis

Final Advice

Use the predictions to decide what to review closely as the exam approaches, but do not treat them as certain. The presenter emphasizes securing points on questions that can be solved reliably rather than spending all remaining time chasing difficult or speculative topics.

Speakers and Sources Featured

• Gegoro — the presenter and narrator
• AI-based predictions — cited as one source of forecasts
• Company C, Company N, and AIC — cited as prep-school or prediction sources; the subtitles do not make their full names clear.