Account inventory book - Kanjo mokurokucho

...At that time, this kind of bookkeeping was called choai (accounting), and regulations on bookkeeping such as the names of books, the method of recording, and the timing of settlement were included in family laws and store rules. As the separation of household finances and business progressed and became established, large merchants established their own accounting methods (bookkeeping methods) with their own bookkeeping systems. The store inventory ledger (settlement ledger), which was used to confirm end-of-year inventory, was also called a sanyocho (accounting book) or an o-bon (accounting inventory book) depending on the merchant, and was prepared twice a year, once at the beginning of the year or at the beginning of the year, and once at the end of the year. The settlement method was not uniform, but generally, accounts receivable, inventory goods, loans, owned currency, etc. were all converted to the current monetary value, and liabilities such as deposits and loans were subtracted from the total to calculate net assets, using the asset accounting method. ...

*Some of the terminology explanations that refer to "account inventory book" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…当時このような帳簿記入の事務を帳合（ちようあい）といい，帳簿の名称，記帳方法，決算時期など帳簿会計に関する規定が家法，店則の類に含まれるなど，大経営の商家では家計と営業の分離が進行，定着するなかで，固有の帳簿組織による帳合法(簿記法)を成立させていった。期末棚卸資産の確認としての店卸帳(決算簿)は商家によっては算用帳，勘定目録帳などとも呼ばれ，年1回年頭の正月あるいは盆，暮れ年2期に作成された。その決算方式も一様ではないが，一般には売掛金，在庫商品，貸付金，所有貨幣等をすべて時価の貨幣量に換算し，その合計から預り金，借金等の負債を差し引いて純資産を算出する財産勘定の方式が多くとられた。…

※「勘定目録帳」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報