expression, ichidan verb
balance the accounts; make the books balance
Literal accounting sense: adjusting figures so that totals match, often with a nuance of making things look right.
月末には必ず帳尻を合わせなければならない。
At the end of the month, we must balance the accounts.
expression, ichidan verb
make consistent; make coherent; square things up
Figurative extension: making a story, explanation, or situation logically consistent, often after the fact.
彼は話の帳尻を合わせるために、細かい点を変えた。
He changed the details to make his story consistent.