To total or close accounts; to sum up (e.g., close the books for a day or period).
月末に伝票を全部確認して、売上を〆る。
At the end of the month I check all slips and close out the sales.
帳簿を〆てから、報告書を作成してください。
Please close the books before preparing the report.
今日のレジはまだ〆ていないので注意してほしい。
The register hasn't been balanced for today yet, so be careful.
To kill (fish, poultry, etc.), often referring to the act of killing and bleeding/preparing for food.
漁師が獲れた魚を港で素早く〆る。
The fishermen quickly kill and prepare the caught fish at the port.
祭事で使う鶏は、儀式の前に丁寧に〆られた。
The chickens used in the ritual were properly killed beforehand.