- Introduction: Why I am challenging myself to pass the Level 2 Bookkeeping Exam after passing the Level 3 exam
- Bookkeeping is fun.
- What kind of qualification is the Level 2 Bookkeeping Certification? (Pass rate, difficulty, study time, etc.)
- Difficulty of Bookkeeping Level 2
- Study time required to obtain Level 2 Bookkeeping
- Exam format (standardized exam or online CBT exam)
- CPA Learning also fully supports "online exam preparation"
- My study material: Professor Fukushima Masayuki's lectures are god-level
- First round study method: "Commercial Bookkeeping" - Professor Fukushima says, "It's OK to pass this subject"“
- First round study method: "Industrial Bookkeeping" - Professor Fukushima says, "It's OK to pass this subject"“
- First, master the cross-sectional knowledge common to commercial and industrial bookkeeping!
- Summary of the first study method
- Bookkeeping Level 2 Study Progress (as of November 2025)
- InstagramやXでも簿記学習について発信しています
- Future blog policy: To fellows who will tackle the Bookkeeping Level 2 exam together
Introduction: Why I am challenging myself to pass the Level 2 Bookkeeping Exam after passing the Level 3 exam
I passed the Nissho Bookkeeping Level 3 exam in May 2025 (scoring 93 points).
Through my studies, I realized how interesting bookkeeping is, and that's what prompted me to take on this challenge: trying to get into Level 2 bookkeeping.
In this article, I will summarize what I experienced while studying for the Level 2 exam, the materials I used, and the study methods I used.
I hope this will be helpful for those who are planning to take the Level 2 Bookkeeping exam.
Bookkeeping is fun.
I became interested in bookkeeping after watching this video by both presidents.
At first, it was a "mandatory" learning experience,
When you actually study,
Bookkeeping is so much fun!
We made the following discovery.
Every time I understand the journal entry
Is this how companies operate?
The world feels like it's slowly becoming clearer.
This experience was really fun,
I naturally began to like bookkeeping itself.
There,
I'm always grateful for your help on YouTube.
Professor Masayuki FukushimaDuring the lecture,
I heard these words:
"Large companies like Uniqlo have incredibly strong management accounting teams."
This story touched my heart,
I also want to understand numbers and become someone that companies can rely on.
I began to think that way.
I want to gain more knowledge to achieve this.
Thinking about it, I Bookkeeping Level 2 I decided to take on the challenge.
What kind of qualification is the Level 2 Bookkeeping Certification? (Pass rate, difficulty, study time, etc.)
The second level of bookkeeping is related to corporate accounting and finance.
“This is a practical qualification that will give you "immediately useful skills."
Pass rate for Bookkeeping Level 2
Recently Approximately 20~30%.
With the spread of online exams, the number is on a slight upward trend.
Difficulty of Bookkeeping Level 2
“It's not easy, but you can definitely pass depending on your strategy.
It consists of two subjects: commercial bookkeeping and industrial bookkeeping.
Study time required to obtain Level 2 Bookkeeping
If you are a beginner 150-250 hours is a guideline.
I am also progressing at this pace.
🔗📚 Click here for all lectures by Professor Fukushima Masayuki on the Level 2 Bookkeeping Exam (playlist)▶ "Bookkeeping YouTuber?"
Exam format (standardized exam or online CBT exam)
There are two types of certification exams: those that are accepted at local chambers of commerce and those that are taken over the internet (known as CBT exams), and the process from application to announcement of results differs.
Currently Online exams are the norm.
It's a CBT format, so you can choose a date and time that's convenient for you.
Comparison table between standardized and online exams
The traditional standardized test (paper test) andCBTThere is an online exam that can be taken at a testing center.
Standardized exam: Exams at large test centers with fixed dates and times
CBT online exam: Choose a convenient date and time at the test center and take the exam in a private booth
*What is CBT? (Computer Based Testing)
▶ Computer Based Testing is an exam format that uses a computer network.Unlike the traditional "standardized test (paper/paper format)" where you write on paper question papers and answer sheets, this is a method where you solve questions on a PC screen at the test center and enter and select answers directly.With the spread of COVID-19 at the time as a backdrop, the test was first launched in December 2020 for the Nissho Bookkeeping Level 2 and Level 3 exams.
| item | Standardized exam (paper exam) | Online exam (CBT) |
|---|---|---|
| Implementation method | Take the exam using a paper question booklet and answer sheet | Answer questions by operating on a computer screen |
| Number of times conducted | 3 times a year (February, June, November) | Anytime (almost every day, depending on venue availability) |
| How to apply | From the offices and websites of each chamber of commerce | Apply online through Nissho's CBT reservation site |
| Application Deadline | Approximately 1-2 months in advance. Varies by region | If there is space available at the venue, you can apply the day before. |
| Changes and cancellations | Generally not permitted (by each chamber of commerce) | Changes and cancellations of the test date and venue can be made from My Page up to three days before the test date. Cancellations after payment will incur a fee. |
| Examination fee | Exam fee: 5,500 yen (tax included) + application system fee: 440 yen (tax included) = Total 5,940 yen |
Exam fee: 5,500 yen (tax included) + CBT administrative fee: 550 yen (tax included) = Total 6,050 yen |
| venue | Chamber of Commerce and designated venues | CBT venues (test centers) across the country |
| Exam date and time | Only once on the specified date | You can attend the class on the date and time you booked |
| Commitment time | Approximately 2 hours including explanation, please gather early | It's OK to arrive 10 to 15 minutes before the check-in time, so it can be completed in a short time. |
| Announcement of results | Later (1-2 weeks later) | Immediate display immediately after the test ends |
| Certificate of Completion | A paper certificate will be issued | Digital certificate (varies by venue) |
| Exam difficulty | Being able to write on paper is advantageous for people who feel at ease. | The questions are the same, but you need to get used to using a computer. |
| Exam Format | Journalizing and calculating by hand | Click selection, number input, and scrolling |
| calculator | You can bring your own calculator | Venue equipment or bring your own (venue regulations) |
| What to bring | Examination ticket, identification document, calculator | Identification documents (calculator required depending on venue) |
| merit | Writing on paper makes it easier to concentrate | Take the test on any day and at any time, and get instant results |
| Disadvantages | There are only three exams a year, and it's a long time until the next one. | Must be familiar with PC operation |
| Suitable person | Writing-based understanding type/Paper-oriented | Those who want to take the exam quickly or flexibly |
In the CBT method, you type your answers into a computer rather than writing them down on paper. Therefore, we recommend that you prepare for the CBT exam and practice how to operate it.
Furthermore, while the standardized exam (paper) is only scheduled three times a year, the time and date for the CBT exam can be freely chosen depending on the availability of CBT test centers, and date changes are possible up to three days before the exam date.
*The unified test requires a system application fee of 440 yen.
Effective price: 5,940 yen、
For CBT exams, an administrative fee of 550 yen will be added. 6,050 yen It will be.
Summary so far: Which is better?
If you want to pass the exam as quickly as possible → Online exam (CBT)is recommended.
There are three reasons for this.
- Reservations can be made up to three days before the test date, subject to availability.
- Results are available immediately
- The pass rate is higher than the standardized test (paper-based) (around 35% each year)
The biggest advantage of online exams (CBT) is that you can choose the date and time of your choice.
The actual reservation screen looks like this, and you can take the test by simply choosing the date and time you want from the available slots at the test center 👇 (As of November 25, 2025, the only dates available are those three days later, November 28, 2025 or later.)
Want to write on paper/not used to PC → Standardized testis recommended.
There are two reasons for this.
- For those who prefer to write down their answers, paper is advantageous.
- Many people find it easier to concentrate in a venue atmosphere.
However, some regions have announced that they will not be holding standardized tests (paper tests), so please be careful when booking your test.
CPA Learning also fully supports "online exam preparation"
CPA Learningis famous for its Certified Public Accountant course. Free divine learning service provided by the CPA Accounting Institute (Registration of an email address is required.)
CPA's strengths are:
- Certified Public Accountant level professional instructors
- All lectures are free
- Text PDF is also free
- The video quality is extremely high
- You can practice to get used to operating the online exam (CBT)
That is the point.
Quality you wouldn't expect from a bookkeeping service that's free It is often said that...
Introducing online (CBT) exam preparation courses *Free
In fact, CPA LearningFree preparation courses for the Bookkeeping Level 2 online exam (CBT) are also available.We are doing it.
If you're worried about how the problem will appear on your PC screen or what the input is like, it's a good idea to take a look at it.
source:CPA Learning
My study material: Professor Fukushima Masayuki's lectures are god-level
I personally use the YouTube lectures of Fukushima Masayuki (a bookkeeping YouTuber?) as my main study material for my bookkeeping 3rd and 2nd grade exams.
The videos are arranged in a systematic way, so you can see at a glance the order in which you should learn.
What's great about this lecture is that
- The learning sequence is fully optimized
- It explains the areas where beginners get stuck first.
- Screenshots are OK, making it easy to review
- They clearly state that it is OK to pass the parts that are not necessary for passing.
This is the point that "completely compensates for the weaknesses of self-study."
First round study method: "Commercial Bookkeeping" - Professor Fukushima says, "It's OK to pass this subject"“
The above slides are from Professor Fukushima Masayuki's bookkeeping level 2 lecture.
"Bookkeeping Level 2 [Self-study method] Top YouTuber teaches you! The definitive guide to studying for Bookkeeping Level 2! How do you start by studying for both commercial and industrial bookkeeping?" "How to study for the first round" part (timestamp:Around 21:17) is what is explained in
In commercial bookkeeping
Consolidated Accounting
Tax-Effect Accounting
200% declining balance method for tangible fixed assets
Fractional interest on securities
is introduced as a field that beginners can "pass" at first.
The reason is that these units are difficult to understand and have relatively little connection to other units.
This is because there is no need to go too deep into it from the first lap.
The most important thing is to first grasp the big picture.
First round study method: "Industrial Bookkeeping" - Professor Fukushima says, "It's OK to pass this subject"“
These slides are also from Professor Fukushima's lecture video.
"How to study for the first time" (Timestamp:Around 22:16) is a point explained in
Industrial accounting involves many detailed points of discussion, and there are many parts that can be skipped without causing any problems.
especially
Material overhead, fixed budget, work waste, departmental cost accounting, detailed comprehensive cost accounting issues, fixed budget (standard cost) There is no need to go into detail on these on the first lap.
You can maximize your learning efficiency by first prioritizing "grasping the big picture" and leaving the finer points for later.What you don't need to learn on the first round This kind of "selection" where the points are clearly defined is difficult to make on your own, so it's really helpful.
First, master the cross-sectional knowledge common to commercial and industrial bookkeeping!
The first thing you need to do is shown in this way, and the playlist is created accordingly, so it's really easy to study.
These B/S, P/L formats, and re-transfer journal entries are the very basics that apply to both commercial and industrial bookkeeping. By mastering these from the beginning, I was able to understand things much more quickly👍️
Summary of the first study method
👍️Let's skip the minor points
👍️Consolidate cross-disciplinary knowledge
👍️The order is commerce → industry.
📚 For those who are about to start the Bookkeeping Level 2 exam
I've put together a list of the learning materials I use and the learning tools I recommend for beginners.
➡️ [Bookkeeping Level 2] Materials necessary for self-study (Commercial Bookkeeping/Industrial Bookkeeping)
Pochip
Pochip
➡︎ CPA Learning (free course)this way (direction close to the speaker or towards the speaker)
You must register an email address.
Bookkeeping Level 2 Study Progress (as of November 2025)
I started studying for the Level 2 Bookkeeping exam in October 2025 and have now completed the 22nd lecture!
Commercial Bookkeeping Learning Status (1-22 lectures completed) (35 lectures in total)
* Meaning of Complete stamp
・Red = 1st lecture attended
・Green = 1 review completed
Orange = 2 repetitions completed
I created this in Canva, and I find the color coding system very useful.
I use it not only to keep track of myself, but also to report progress with friends who are also working hard at bookkeeping. Also, since there are 35 lectures, I can see at a glance how far I've climbed this mountain, which helps motivate me✨️⛰️✨️
The 12th lecture, "200% Fixed Balance Method," is a topic that will be passed on in the first round, so it will be presented at a later date.
(8 to 14 lectures)
Industrial bookkeeping learning status (future)
I find commercial bookkeeping interesting, so after I finish commercial bookkeeping, I will start industrial bookkeeping✨️
InstagramやXでも簿記学習について発信しています
＼ 学習の様子は Instagram & X でも更新中！ ／
動きのあるリールや、日々の簿記2級の進捗・気づきなどを投稿しています📘✨
▶ Instagram（リール中心）
https://instagram.com/utaleafjourney
Come visit us on Instagram too✨️
▶ X（毎日の進捗・メモ中心）
📘 ブログ更新しました！
— UTA｜簿記2級 × FP2級 × 英語 独学リスキリングブログ✏️📚✈️ (@utaleafjourney) November 29, 2025
簿記2級の学習進捗（1〜24講義目）をまとめました🌱
「独学でどこまで進む？」「何を使ってる？」が分かる記事です💡
🌸 https://t.co/deg2w5sHBz
独学の方の参考になればうれしいです✨#簿記2級 #独学日記 #勉強垢さんと繋がりたい
フォローしていただけると、とても励みになります🌿
🌸For those who are about to start the Bookkeeping Level 2 exam
First of all, the selection of study materials is extremely important.
➡️ Recommended study materials for beginners for the Level 2 Bookkeeping Exam are here
Pochip
Pochip
➡︎ CPA Learning (free course)this way (direction close to the speaker or towards the speaker)
You must register an email address.
Future blog policy: To fellows who will tackle the Bookkeeping Level 2 exam together
In this blog,
- Bookkeeping Level 2 Study Record
- Review article on what you learned
- Tips with everyday examples
- Summary using note photos and screenshots
Focusing on such things as
I plan to record my journey to success.
Studying bookkeeping alone is difficult,
“By "learning while communicating,"
I feel like the intensity of my learning has increased dramatically.
If you are also studying bookkeeping,
Let's do our best together✨️
💡We are looking for study buddies for the Level 2 Bookkeeping Exam✨️
🌸Please feel free to talk to me in the comments or on social media🌸
