Home › Games › Boki Level 3 accounting vocabularyBoki Level 3 accounting vocabulary（簿記3級 ） 仕訳, 借方, 貸方, 減価償却 — 50 core words for Japan's most popular accounting certificate. 借方 doesn't mean "borrowing", and that's exactly where it gets tricky.
Topics: Vocabulary · Work · Accounting · Play style: multiple choice · work
Levels in this game Flyweight — 簿記の基本 — words on the ledger page; without them you can't even open the bookBantamweight — 五要素 — the five groups every number in the books belongs toFeatherweight — 日々の取引 — buying, selling, prepaying, holding: what happens every dayLightweight — 決算整理 — adjusting the books to reality at period-endWelterweight — 財務諸表 — two sheets that tell the whole year of businessSome words in the lessons 簿記（ぼき） — bookkeeping — recording every transaction by set rules取引（とりひき） — transaction — anything that changes assets/liabilities/equity仕訳（しわけ） — journal entry — splitting a transaction into debit and credit勘定科目（かんじょうかもく） — account title — the name of each box amounts are sorted into借方（かりかた） — debit — the left column of a journal entry貸方（かしかた） — credit — the right column of a journal entry転記（てんき） — posting — copying journal entries to the ledger総勘定元帳（そうかんじょうもとちょう） — general ledger — all entries grouped by account試算表（しさんひょう） — trial balance — totaling both sides to check for gaps決算（けっさん） — closing the books — finalizing the period and preparing reports資産（しさん） — assets — money and things that bring in money later負債（ふさい） — liabilities — amounts owed to others50 items in 5 levels.
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