noun
account book; ledger; register
A book or record where financial transactions are systematically recorded; used in business, accounting, and bookkeeping contexts.
毎月の売上を帳簿に記入する。
I record the monthly sales in the account book.
税務署に帳簿を提出しなければならない。
We must submit the ledgers to the tax office.
Compound of 帳 (register, notebook) and 簿 (record book). Both kanji carry the sense of written records, and the word has been used in Japanese for centuries to refer to account books.