Abstract
This study considers prioritizing useful technical and non-technical idioms of bookkeeping including Kanji for non-native speakers who major in bookkeeping when they take The Official Business Skills Test in Bookkeeping 3rd Grade's Test Sentences. This study identified which idioms "appeared in the past test", "repeated on the past tests", and "appeared in a time period in the past test". Researching not only "appeared in the past test", but also "repeated in the past test" and "appeared in a time period in the past test", it has been determined that there are useful idioms which will "appear in the next test". In recent years, The Official Business Skills Test in Bookkeeping has been revised in the range of possible frequently asked questions. Therefore, the research for considering useful technical idioms needs to report promptly. It has been determined that it is not sufficient to use only data for "appeared in the past test" when we prioritize the useful idioms. The useful idioms which "appeared in the past test" include non-technical idioms of bookkeeping. Therefore, there is a need for Japanese education experts to be involved with bookkeeping education.