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Appendix : Comes with 1 separate volume / No more distractions. This is a new series of textbooks for the Nissho Bookkeeping Class 1 (Commercial Bookkeeping and Accounting) examination, which is presented by the TAC of Bookkeeping. Please use it as a set with the work book. This book has 5 features! ・ Easy-to-understand explanations that can solve "Why?" and "Why?"! ・ Rich illustrations make it easy to understand the points to remember! ・ The points that tend to get blurry are explained with examples, so you can understand them while imagining! ・ It is full of basic questions, and the knowledge is well established! ・ It is also included in a separate volume of theoretical measures that are useful in the period immediately before this test! In addition, you can learn with a smartphone by downloading PDF! Please enjoy the new series of bookkeeping that seems to have existed until now but has not actually existed. ["Commercial Bookkeeping and Accounting 2 Asset Accounting, Liability Accounting, and Net Assets Accounting"] 1 Tangible fixed assets / 2 Asset retirement obligations / 3 Lease transactions / 4 impairment accounting of fixed assets / 5 Intangible fixed assets and deferred assets / 6 Research and development costs and software / 7 Reserves / 8 Retirement benefit reserves / 9 Corporate bonds / 10 Net Assets 1/11 Net Assets 2 / Tax Effect Accounting / 13 Reference ◆ Details revised from the 8th edition ◆ ・ Comply with accounting standards related to revenue recognition ・ Comply with other latest test trends