A book or digital record used in accounting to record financial transactions. Common in business and bookkeeping contexts.
会計係は毎日の取引を元帳に記入する。
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.