cashbook; account book
A book for recording receipts and disbursements; used in accounting contexts.
毎日の売上を出納簿に記入する。
Record daily sales in the cashbook.
出納簿 is a formal cash book used for tracking business or organizational money in and out, whereas 小遣い帳 is a simple personal ledger for a child's allowance.
Compound of 出納 (すいとう, 'receipts and disbursements') and 簿 (ぼ, 'record book').