This video provides a clear explanation of "account titles and the five major elements," the foundation of journal entries for the Nissei Bookkeeping Level 3 exam, even for beginners.

You will learn the meanings of assets, liabilities, equity, revenue, and expenses, and the concept of classifying account titles into these five major elements. ✨
This is recommended for those who struggle to determine debits and credits in journal entries, or those who want to review the basics of Bookkeeping Level 3. 😊

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📘Current Nissei Bookkeeping Level 3 Lectures
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For those who want to learn the content of this video with newer diagrams and journal entry examples, please see here.

▶Account Titles and the Five Major Elements [Latest Version]
【日商簿記３級】第２回　勘定科目と５大要素をラクに覚える方法（資産、負債、純資産、費...

If you understand the content, please proceed to the next lecture.

▶Part 3 | A Thorough Explanation of the Flow and Overall Picture of Bookkeeping
【日商簿記３級】第３回　簿記の全体像を徹底解説！（仕訳/総勘定元帳/試算表/決算整理...

For those who want to learn the lectures in order from the beginning, please use this.

▶Nissho Bookkeeping Level 3 Lecture Playlist
【2026年度版】日商簿記3級 講義動画｜初心者・独学向け【知識ゼロから合格へ】

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✅What you will learn in this video
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・What are account titles?
・The five major elements of bookkeeping
・Account titles classified as assets
・Account titles classified as liabilities
・Account titles classified as equity
・Account titles classified as revenue
・Account titles classified as expenses
・Basics for determining debits and credits

The five major elements of bookkeeping are the following five:

Assets: Cash, accounts receivable, equipment, etc.
Liabilities: Accounts payable, loans, etc.
Equity: Capital stock, retained earnings, etc.
Revenue: Sales, interest received, etc.
Expenses: Purchases, salaries, utilities, etc.

When making journal entries, instead of immediately thinking about debits and credits, organize them in the following order:
① Confirm the account titles to be used
↓
② Classify which of the five major elements it falls under
↓ ③ Determine whether that account title has increased or decreased
↓ ④ Record on the debit or credit side

Understanding the relationship between account titles and the five major elements will make it easier to understand the rules of journal entries 😊

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📝 After the lecture, try journal entry problems
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After understanding the basics, solidify your knowledge by actually solving problems.

▶60 Journal Entry Problems | Nissei Bookkeeping Level 3 - Basic Level [Part 1]
【仕訳問題60問】日商簿記3級（基本レベル）前編〜第1問対策にオススメ〜

▶60 Journal Entry Problems | Nissei Bookkeeping Level 3 - Basic Level [Part 2]
【仕訳問題60問】日商簿記3級（基本レベル）後編〜第1問対策にオススメ〜

▶Nissei Bookkeeping Level 3 Exam Preparation | Questions 1-3
【2026年度版】日商簿記3級 本試験対策｜第1問〜第3問・解く順番と時間配分

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Recommended for those aiming for short-term success and those who want to systematically progress with their studies while resolving questions early 😊

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🌟For those who want to pass the Nissei Bookkeeping Level 3 exam through self-study
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