こつ
kotsu

Noun

1. knack; skill; trick; secret; know-how; the ropes; hang

Usually Written in Kana
彼女 かのじょ かねもうけのこつを っている。
kanojowa kanemōkeno kotsuo shitte iru.
She knows the art of making money.
Noun

2. bone; skeleton

Noun

3. cremated remains (esp. the bones); ashes