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This book complies with the examination categories and accounting standards. Please use it with peace of mind. All the things you should learn from Class 1 Commercial Bookkeeping and Accounting are contained in this book. The range of Class 1 Commercial Bookkeeping and Accounting is wide and enormous, and the contents that you should learn are constantly changing due to the establishment, revision, or abolition of accounting standards. This book uses the Q & A method to easily confirm the knowledge of journal entries and calculation processes for frequently important topics concerning the entire range of Class 1 Commercial Bookkeeping and Accounting. Of course, it goes without saying that it is always revised to match the latest range of questions. Because it is a compact size, you can fully master journal entries and calculations using skimmer time. In addition, ambiguous knowledge is neatly organized with "one point explanation", so you do not have to return to the textbook you have every time. Open the page not only in the immediately preceding period, but also in daily travel time and break time, and use it to confirm and maintain the knowledge (corresponding to the red sheet). ◆ Details revised from the 3rd edition Accompanying accounting standards ・ Accounting standards for revenue recognition ・ Accounting standards for calculation of market value ・ Other revisions in accordance with recent testing trends