Correct

下账

/ xià zhàng / 
Strokes

Example

As a Verb

enter into the account book

1
Zhèbǐ
这笔
kāixiāo
开销
méiyǒu
没有
fāpiào
发票
wúfǎ
无法
xià
下
zhàng
账
  
。

The expenditure cannot be entered into the account without a formal invoice.

2
Shěnjìyuán
审计员
cháchū
查出
le
了
jī
几
bǐ
笔
méi
没
xià
下
zhàng
账
de
的
kuǎnzi
款子
  
。

The auditor discovered several sums of money that hadn't been entered into the account book.