Usage patterns
〈物〉を帳簿に記録するto record something in the ledger
We record daily sales in the ledger.
帳簿を管理するto manage/maintain the account books
The accounting department manages the company's ledgers.
帳簿を照合するto reconcile the account books
At the end of the month, we reconcile the books to find any errors.
帳簿を改ざんするto falsify the account books
The company had falsified its books to evade taxes.
Expressions
帳簿に付けるenter in an account book; record in the books