簿記

Noun

 * 1)  bookkeeping
 * 2)  ledger; book

Etymology
.

First attested in the early 1870s, possibly as early as 1869. May have been coined during translation into Japanese of various accounting references, notably the 1873 translation of 's work Detailed Accounts of Bank Book-Keeping into Japanese as the.

Noun

 * 1)   bookkeeping