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Etymological Dictionary of Arabic
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muḥāsabaẗ مُحاسَبة 
ID … • Sw – • BP … • APD … • © SG | 15Feb2021
√ḤSB 
n.f. 
1 accounting; 2 clearing (com.); 3 bookkeeping; 4 request for accounting; 5 examination of conscience (theol.) – WehrCowan1976. 
▪ vn. III, ↗ḥasaba, ↗ḥisāb.
▪ … 
▪ … 
▪ ↗ḥasaba.
▪ … 
▪ See above, section CONC.
▪ … 
– 
qism al-muḥāsabaẗ, n., 1 accounting department, comptroller’s office; 2 clearing house
►ḥāsaba, vb. III, 1 to settle an account, get even (with s.o.); 2 to call (s.o.) to account, ask (s.o.) for an accounting; 3 to hold (s. o.) responsible, make (s.o.) answerable: L-stem, assoc. | ~ ʕalà nafsi-hī, vb., to be careful, be on one’s guard
►taḥāsaba, vb. VI, to settle a mutual account: Lt-stem, recipr.

►muḥāsib, var. muḥāsibǧī (Eg.), n., 1 accountant, bookkeeper; 2 comptroller, auditor: vn. III.

For other values of the root, cf. ↗ḥasaba, ↗ḥasiba, ↗ḥasuba, ↗ḥasb, ↗ḥasab, ↗ḥisāb, ↗ḥāsūb, ↗maḥsūb, as well as, for the overall picture, root entry ↗ḤSB. 
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