closing balance; balance of accounts; bottom line
Accounting term for the closing part of a balance sheet or the final balance of accounts. Also used figuratively for the final result or outcome.
I struggled to balance the accounts this month.
The bottom line doesn't match, so there must be a calculation error somewhere.
consistency; coherence; making things add up
Figurative extension from the accounting sense. Often used in the phrase 帳尻を合わせる, meaning to make a story or explanation consistent, or to adjust things so they fit together logically.
See also: 帳尻を合わせる
He told a few lies to make his story consistent.
Even if you try to make things add up later, it's already too late.
Compound of 帳 (ledger, account book) and 尻 (end, bottom). Literally 'the end of the ledger', referring to the final balance or closing entry.