current journal; daybook
Accounting term for a book where daily transactions are recorded as they occur, before being posted to ledgers.
In the accounting department, daily transactions are entered in the current journal.
元帳 is the general ledger where entries from journals like 当座帳 are posted and summarized by account.
当座 (とうざ, 'current, immediate') + 帳 (ちょう, 'ledger, book'). The term reflects its use for recording transactions as they happen.