Even Cats Can Learn: Bookkeeping Grades 3 & 2

From journal entries to consolidated accounts. Grades 3 and 2 in one app.

Coming November 2026iOSAndroid

Coming to the App Store Coming to Google Play

About this app

A question-bank app for the Japanese Bookkeeping Proficiency Test (Nissho Boki), Grades 3 and 2, built around short questions you repeat until they stick.

Questions you get wrong go straight to a review list and keep coming back until you have them down. Once Grade 3 feels solid, move straight on to Grade 2 financial and cost accounting.

Details on this page describe plans before release and may change.

Features

  • Grades 3 and 2 in one app

    Go from Grade 3 fundamentals to Grade 2 topics without switching apps.

  • Repeat only what you missed

    Missed questions come back right away and stay on your review list until you get them right.

  • One question at a time

    Make progress in a few spare minutes on your commute or during a break.

  • Works offline

    Your study history stays on your device, so you can study without a connection.

Screens

Grade 3 Journal Entries, Q12

Goods worth ¥50,000 were bought on credit. Which entry is correct?

Purchases 50,000 / Accounts payable 50,000
Purchases 50,000 / Accounts receivable 50,000
Accounts payable 50,000 / Purchases 50,000

Sample

Grade 3 Journal Entries, Q12

Correct!

A promise to pay later is recorded as accounts payable, a liability. Purchases are an expense, so they go on the debit side.

Sample

Review list
  • Year-end adjustments, Q4
  • Worksheet, Q2
  • Consolidation, Q7
  • Process costing, Q3

4 questions to review

Sample

These are sample screens. The actual app may look different.

Topics covered (planned)

Grade 3

  • Bookkeeping basics
  • Everyday journal entries
  • Cash and deposits
  • Receivables and payables
  • Trial balance
  • Year-end adjustments
  • Worksheet
  • Financial statements

Grade 2: Financial accounting

  • Corporate accounting
  • Securities
  • Fixed assets
  • Leases
  • Foreign currency transactions
  • Tax-effect accounting
  • Consolidated accounts

Grade 2: Cost accounting

  • Cost classification
  • Departmental costing
  • Job-order costing
  • Process costing
  • Standard costing
  • Direct costing

App information

NameEven Cats Can Learn: Bookkeeping Grades 3 & 2
DeveloperSekigakudo (積学堂)
RequirementsiOS 17.0 or later / Android 8.0 or later (planned)
PriceOne-time purchase (price to be announced at release)
AdsNone
ReleaseComing November 2026
QuestionsAbout 1,200 questions (planned)

This is an unofficial study app. It is not affiliated with the Japan Chamber of Commerce and Industry or any local chamber of commerce.

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