Zenkei Bookkeeping Grade 1 study plan

Map every recurring and non-recurring journal entry pattern in the Grade 1 syllabus into a personal one-page entry taxonomy, grouping them by trigger event (sale, purchase, payroll, financing, intercompany)

Journalize 40 complex transactions from scratch without notes, including compound entries with three or more accounts, consumption tax split entries, and fixed-asset acquisition with incidental costs

Reconcile each practice set to a trial balance and explain every difference before moving on

Build a correction-entry drill set covering prior-period error correction, reverse entries, and red-ink (aka-jiro) corrections, and solve 15 of them under time pressure

Convert the week 1 entry taxonomy into a period-end adjustment checklist covering accruals, prepayments, depreciation, allowances, and consumption tax

Compute and journalize 30 period-end adjustments, including accrued interest with day-count proration, unearned revenue release, and allowance for doubtful accounts using both percentage-of-receivables and write-off history methods

Distinguish deferral versus accrual treatment for each adjustment type and justify the classification in writing for 10 items

Re-perform a full monthly close from a raw transaction list to an adjusted trial balance in under 90 minutes

State the objective and qualitative characteristics of financial reporting and apply them to resolve 10 judgment scenarios (materiality, substance over form, prudence)

Define each element of the financial statements (asset, liability, equity, revenue, expense) and test 15 borderline items against the definitions, writing a one-sentence justification per item

Compare recognition and measurement bases (historical cost, amortized cost, fair value) and identify which basis applies to 12 given account balances

Trace how a single transaction flows through the statements and explain the articulation between profit and loss, retained earnings, and the balance sheet for 5 scenarios

Prepare a full set of statutory financial statements from a given adjusted trial balance, including the statement of changes in equity and the notes schedule

Classify 60 balance sheet items into current versus non-current and correct misclassifications in a deliberately flawed draft

Compute the key disclosure ratios and note items the Grade 1 syllabus requires (related-party, subsequent events, contingent liabilities) and draft those notes

Reconcile cash flow from operations using the indirect method and tie it back to the balance sheet movement

Classify costs into direct, indirect, fixed, and variable for 10 production scenarios and build a cost accumulation schedule for each

Compute product cost under actual and standard costing, then isolate and journalize material, labor, and overhead variances

Prepare a cost-of-goods-manufactured and cost-of-goods-sold statement that reconciles opening and closing inventory

Apply cost-volume-profit analysis to compute break-even, margin of safety, and target-profit volume, and interpret the results for a pricing decision

Summarize the corporate law rules governing share issuance, treasury stock, dividends, and capital transactions, and journalize 15 equity transactions accordingly

Compute corporate tax adjustments for 10 items, distinguishing permanent and temporary differences and recording deferred tax

Apply consumption tax rules to input/output tax crediting across 10 transaction sets, including non-deductible input tax cases

Identify the record-keeping and filing obligations relevant to the bookkeeping role and produce a compliance calendar for one fiscal year

Identify which entities require consolidation and compute the control test for 8 ownership and governance scenarios

Prepare elimination entries for intercompany sales, unrealized profit in inventory, intercompany receivables and payables, and intercompany dividends

Compute goodwill or bargain purchase gain at acquisition and prepare the acquisition-date consolidation worksheet

Produce consolidated statements from separate-entity trial balances and reconcile the non-controlling interest movement

Diagnose weak areas by re-scoring one timed set per domain and rank them by error rate

Re-drill the two lowest-scoring domains until each timed set clears 85%

Sit two full-length timed mock exams under exam conditions and record per-domain timing

Compile a one-page pre-exam reference sheet of entry patterns, adjustment triggers, and disclosure checkpoints from your own error log