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I don't understand why 口座, "(bank) account" is written with the kanji 座 in
it...

I got that 口 conveyed the idea of a number of something from the 広辞苑 which
have this definition :

> 人または物件の数（をかぞえる語）。

But what about the other?
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question
meaning etymology
Meaning of 座 in 口座
座{ざ} literally meaning a _seat_ stands here for a _place_ - a designated spot
where a certain action (like transactions occurred).

The word 座 was historically used for a _trade guild_ (and wikipedia
[article](https://ja.wikipedia.org/wiki/%E5%BA%A7) further explains further
theories behind its origins); the character is used in the word 銀座{ぎんざ} for a
_mint_ and is also commonly used in names of theatres (like 松竹座{しょうちくざ})

So while contemporary bank account might be just a set of records in a
database, the word 銀行口座 originates from the place you go to perform bank
transactions.
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answer
Backing up macraf's answer regarding the 座 part, Shogakukan's _Kokugo Dai
Jiten_ notes this as the first definition for 口座 (emphasis mine):

> 簿記で各々の勘定が記入される **ところ** 。資産、負債、資本の増減や損益の発生などを各種類別に記録計算するために設けられる。勘定口座。

That said, the derivation of the term as a whole is still a bit mysterious:
Shogakukan provides no real etymology, and I cannot find any clearly related
meaning for the 口 part.

This term only means " _number of people or items_ " when it is used as a
suffix after a number, so that particular meaning is not relevant here. The
basic meaning of the kanji is " _mouth; gap; opening_ ", but in the context of
an " _account_ ", this seems less relevant. It may be related to the idea of
an _opening_ where one converses with the account keeper (bank teller, shop
manager, etc.), as in 窓口【まどぐち】 literally " _window opening (which one can talk
through)_ " → " _window, contact, liaison_ ".

The best clue is that all of the dictionaries I've consulted (Shogakukan,
Daijirin, Daijisen, Shinmeikai) all give the meaning as some variation of "
_place where an account is recorded_ ", and also list this as a contraction of
longer terms 預金口座【よきんこうざ】 ("savings account") or 勘定口座【かんじょうこうざ】 (literally
"account account", as in the 口座 _account_ [record] wherein one keeps track of
the 勘定 _account_ [amount of money coming in and out]).

So my guess, based on the resources I can find, is that 口座 originally referred
to " _the place where one communicates with someone [such as a teller, or a
shop manager]_ ". Over time, the consistent use of 口座 in larger compounds
related to money and accounting led to the meaning shifting somewhat,
influenced by the meanings of the larger terms, to become " _the place where
an account is recorded_ ", and from there, to just the " _account_ " sense.
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