A book or digital record used in accounting to record financial transactions. Common in business and bookkeeping contexts.
The accountant records daily transactions in the ledger.
元帳 is the technical accounting term for the general ledger where all accounts are finally posted, while 帳簿 is the everyday word covering any record book.
Compound of 元 (もと, 'origin, basis') and 帳 (ちょう, 'book, register'), referring to the foundational book of accounts.