帳簿(ちょうぼ)

帳簿(ちょうぼ) refers to financial record books used for accounting purposes.

Writing

• 帳(ちょう) (notebook, register)
• 簿(ぼ) (register, record book)

Common collocations

• 帳簿(ちょうぼ)をつける (to keep books)
• 帳簿(ちょうぼ)を記入(きにゅう)する (to make entries in the ledger)
• 帳簿(ちょうぼ)を確認(かくにん)する (to check the records)
• 帳簿(ちょうぼ)管理(かんり) (bookkeeping)

Types

• 現金(げんきん)出納帳(すいとうちょう) (cash book)
• 売上帳(うりあげちょう) (sales ledger)
• 仕入帳(しいれちょう) (purchase ledger)
• 総勘定元帳(そうかんじょうもとちょう) (general ledger)

Usage

• Businesses are legally required to keep 帳簿(ちょうぼ) for tax purposes, and to retain them for a set number of years