簿記

• Reading: ぼき
• Romaji: boki
• Kanji breakdown: 簿 (bo) — ledger, register; 記 (ki/shiru) — record, write
• Pronunciation: /bo.ki/

Meaning

Bookkeeping; the systematic recording of financial transactions in a business.

The foundational skill of recording financial transactions, forming the basis of accounting. 複式簿記 (double-entry bookkeeping) is the standard method. In Japan, the 日商簿記検定 (Japan Chamber of Commerce bookkeeping examination) — with three levels — is one of the most widely held business qualifications. 簿記2級 is commonly required or preferred in job postings for accounting and finance roles.

Examples

1. 就職活動を前に日商簿記2級の資格を取得した。 Before starting a job search, she obtained the Japan Chamber of Commerce Bookkeeping Examination Level 2 qualification.
2. 複式簿記の原則に従って取引を記帳する。 Transactions are recorded in accordance with the principles of double-entry bookkeeping.
3. 簿記の基礎知識があれば財務諸表も読みやすくなる。 A basic knowledge of bookkeeping makes financial statements much easier to read.

Usage Guide

Context: accounting, finance, education, certification

Tone: neutral

Origin & History

Abbreviated from 帳簿記入 (chōbo kinyū, 'ledger entry'). The abbreviation 簿記 became standard in the Meiji era as Japan adopted Western accounting practices, preserving 簿 (ledger) and 記 (record).

Cultural Context

Era: Meiji to Modern

Generation: All ages

Social background: Universal