A book or register recording financial transactions and accounts; a ledger used in accounting.
毎月売上を帳簿に記入している。
I record monthly sales in the ledger.
税務調査で帳簿の提出を求められた。
They were asked to submit their ledgers during the tax inspection.
小さな店でも正確な帳簿管理が重要だ。
Accurate bookkeeping is important even for a small shop.