•booking: the act or process of writing something down in a book or books · bookkeeping: the skill or practice of keeping books or systematic records of financial transactions, e.g. income and expenses · posting: an item inserted into a register, ledger or diary
köken: Phono-semantic matching of English bookkeeping. First attested in the early 1870s, possibly as early as 1869. May have been coined during translation into Japanese of various accounting references, notably the 1873 translation of Alexander Allan Shand's work Detailed Accounts of Bank Book-Keeping into Japanese as the 銀行簿記精法(ぎんこうぼきせいほう) (Ginkō Boki Seihō).