経理職へ転職希望の方向け。簿記2級の勉強方法

経理職へ転職希望の方向け。簿記2級の勉強方法

経理職への転職を希望される方が、まず転職の準備として取り組むのが簿記2級の取得でしょう。
でも、簿記の勉強をした経験が無い方からすると難易度もわからず、簿記って何?思いますよね。
そして、簿記2級を勉強するのに、仕事と勉強の両立を不安に考える方もいるのではないでしょうか。

簿記2級の合格率は、平均3割程度です。そのため、何も勉強しなくても受かる試験ではありません。しっかり準備をして挑めば合格できる試験です。また、経理職に転職する前に簿記を知ることで、仕事に対して向き不向きがわかります。経理の仕事は、簿記の処理が基本的な業務になるため、勉強を始めてみて無理と思う方には、経理職での仕事は難しいでしょう。
この記事では、日商簿記検定の簿記2級について詳しくご説明します。

簿記とは

簿記とは、企業のお金や資産に関する活動を記録する(帳簿をつける)ことを言います。活動状況を記録することで、お金やモノの流れを把握することが可能になります。
簿記には大きく2種類あります。「商業簿記」と「工業簿記」です。商業簿記は、すべての会社で使われる一般的な簿記です。工業簿記の基本となる考え方は原価計算です。製造業やメーカーなどで使われる簿記になります。原価計算は、材料を仕入れ、加工し、販売する際の経費計算に使われます。
日商簿記の試験範囲は、3級は商業簿記、2級は商業簿記と工業簿記です。
そのため2級の合格を目指す方は、商業簿記と工業簿記の両方勉強をすることになります。

日商簿記2級について

日商簿記2級は、企業の経理・財務で働く方には、必須とも言われているぐらい重要な資格です。 以下にて、日商簿記2級について説明します。

試験範囲

試験範囲は、商業簿記と工業簿記(原価計算含む)の2つに分かれます。試験時間は120分。
試験問題は、5題で構成されています。簿記2級の試験内容を勉強すると、財務諸表に書かれた数字が意味することを理解でき、企業の経営状況を理解することができるレベルです。

検定費用

4,630円(税込)

 

試験日

日商簿記2級の試験は年に3回あります。
2月・6月・11月

通学で学ぶ

簿記2級の勉強方法の一つに、通学で学ぶという方法があります。仕事をされながら簿記の勉強する場合は、講座に無理なく通えるかどうかで判断されると良いでしょう。

通学のメリット

・簿記の基礎からしっかり学ぶことができる
・わからない部分をすぐに講師に質問できる
・最新の試験対策情報が手にはいる
・学校と人材紹介会社が連携している場合、転職について相談できる

通学のデメリット

・仕事の都合講座に出席ができない日が続くと、モチベーションが下がる
・講座スケジュールが決まっているため、自分のペースで勉強を進めづらい
・通学に時間がかかる

独学で簿記2級に挑戦

簿記2級は、独学でも合格することが可能な資格です。最初に説明した通り、合格率は全体の3割程度と決して簡単な試験ではありません。そのため、しっかり対策を取ることが合格するためのポイントとなります。
簿記2級の試験科目は、商業簿記と工業簿記の2つあります。割合は、商業簿記が6割、工業簿記が4割程度です。そのため、どちらかに重点をおいた勉強法だと合格することはできません。2科目ともバランスよく勉強することが合格のためには必要です。

スケジューリング

働きながらの資格勉強は、簡単なことでありません。仕事の都合で思い通りに進まないこともあります。そのため、余裕を持った勉強スケジュールをたてましょう。2級に独学で勉強している方に必要な勉強時間は150時間前後と言われています。3ヶ月を目安にスケジュールを組むと良いでしょう。
参考スケジュール:
1ヶ月目:3級の基礎知識と商業簿記のインプット。
2ヶ月目:工業簿記のインプットと商業簿記の復習
3ヶ月目:過去問を中心に、問題を解く時間を多くとる。

長期的に時間が取れる方は、1ヶ月勉強開始時期を前倒しし4ヶ月間でスケジュールを組見ましょう。 最初の1ヶ月間で簿記3級の内容を網羅できると、2ヶ月目、2級の勉強にスムーズに入ることができ、理解も早まるでしょう。しかし、勉強時間が長くなりモチベーションが保てないという方は、3ヶ月間の集中型で勉強することがおすすめです。

テキスト選定

テキスト選びは、独学ではとても重要です。勉強を開始してからテキストを変更するということが無いように慎重に選びましょう。
■テキスト選びのポイント
・テキストと問題集が別になっている
・テキストが持ち運び可能なサイズで隙間時間にも勉強できること
・テキストを開いて、文字間など読みやすいと感じるもの
・最新のテキスト、問題集であること
(簿記の問題は、法改正や試験範囲の変更があるため最新のテキストを選びましょう)

試験合格のためにおすすめ試験対策

試験を合格するために、最終段階でおすすめの試験対策が、簿記学校が行う直前模試を受けることです。
簿記学校の模試は、過去の試験を研究した予想問題となっています。また、自分で勉強していると時間配分が後回しになってしまいがちです。簿記の試験では、問題を解くスピードも重要です。そのため模試を受けて実際の試験と同じ環境に慣れておくことは大切です。
模試を目指し勉強をすることで、試験本番の直前の期間を苦手な部分の復習に当てたり、さらなる理解を深める時間をもつ余裕が生まれるでしょう。

さいごに

この記事では、簿記2級の試験について説明しました。勉強の仕方も自分に合う勉強方法を選んで進めてくださいね。簿記の試験で一番多いケアレスミスは、電卓の打ち間違えです。 せっかく解けた問題なのに、電卓の打ち間違えをしてしまうのは勿体無いですよね。なので、少しでも多くの問題を解いて電卓を使うことに慣れてくだい。

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