・4級
@Bacic accounting knowledge
AUnderstanding of chart of account
BUnderstanding of double-entry bookkeeping (debit and credit)
CCash transaction
DSales transaction
・3級
@Understanding of basic accounting terminology
AUnderstanding of American bookkeeping system
BUse of ledger folio
CUnderstanding of cross-reference system
・2級
@Understanding of year-end closing procedures
APreparation of closing adjusting journal entry
BPreparation of a working sheet
CAdaption of the method of the lower of cost or market
・1級
@US.GAAP on asset,liability&stockholders equity
AEarnings per share
BEquity method
CConsolidation
※英語で出題され、英語で解答。各級とも75点を目安に合格とする
※2つの級の併願受験も可能
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