- 簿記 — bookkeeping; basic accounting
- 名簿 — name list; register of people
- 帳簿 — account book; ledger
- 出席簿 — attendance book; class roll
- 家計簿 — household account book; family budget ledger
At the top, ⺮ is the bamboo radical, recalling the bamboo slips that were once tied together to make books. The lower part adds the sound ボ and the idea of pages or records laid out in order. Together, 簿 points to a written record kept in a bound book — a ledger or register.