This is a textbook for the Japan Bookkeeping Association (Nissho Boki) Level 1 exam. It includes textbooks and workbooks for: * Industrial Bookkeeping/Cost Accounting 1-3 (ver 7.0) * Commercial Bookkeeping/Accounting 1-3 (ver 16.0) There are a total of 12 books, which originally cost 26,200 yen. Some of the books have stains, but they shouldn't affect your ability to solve the problems.