補ほ助じょ元もと帳ちょう

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Meanings

1

noun

subsidiary ledger

Accounting term for a detailed ledger that supports a control account in the general ledger.

supplement, supply, make good

助help, rescue, assist

元beginning, former time, origin

帳notebook, account book, album

総そう勘かん定じょう元もと帳ちょう
総勘定元帳 is the general ledger, while 補助元帳 is a subsidiary ledger that provides details for a specific control account.

Compound of 補助 (assistance, support) and 元帳 (ledger).