- Title: Nissho Bookkeeping Level 3 Practice Exam Collection - Publisher: TAC Both books are originally priced at 1000 yen, but I'm selling them as a set for 950 yen. They can be sold separately (500 yen per book). Answer sheets are not included. There are some wrinkles. There's no problem for normal studying! ^_^ I'm also selling Level 2 bookkeeping textbooks. Discounts available for combined purchases. Thank you for your consideration (o^^o)