noun
bookkeeping journal; journal
A bookkeeping journal where transactions are initially recorded before posting to ledgers. Used in accounting contexts.
会計ソフトを使う前は、仕訳帳に手書きで記帳していた。
Before using accounting software, I used to record entries by hand in the journal.
Compound of 仕訳 (しわけ, 'classification' or 'journalizing') and 帳 (ちょう, 'book' or 'ledger'). The term is a standard accounting word.