books of account
- books of account ˌbooks of acˈcount noun [plural] ACCOUNTINGthe accounting records of a business; = BOOK
* * *books of account UK US noun [plural] ACCOUNTING► a company's financial records: »
The manager is responsible for keeping the books of account up to date.
Financial and business terms. 2012.
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books of account — Books in which merchants, traders, and businessmen generally keep their accounts; including journals, ledgers, and other accounting records. Entries made in the regular course of business. Nicola v. U.S., C.C.A.Pa., 72 F.2d 780, 783. Serial,… … Black's law dictionary
books of account — The ledgers, day books, and other accounting records in which a business records its transactions. If the business is a limited company the accounting records must show in sufficient detail the position of the company at any time. See: statutory… … Accounting dictionary
books of account — See book of account … Ballentine's law dictionary
books of account — The ledgers, journals, and other accounting records in which a business records its transactions. If the business is a limited company the accounting records must show in sufficient detail the position of the company at any time. See statutory… … Big dictionary of business and management
books of account — See *book (definition 1) … Auditor's dictionary
proper books of account — The books of account of a merchant or trader kept in such a manner, however inartistic or unprofessional it may be, that the real condition of the financial affairs of the business may be ascertained and determined upon an examination thereof.… … Ballentine's law dictionary
official books of account — Fin the official financial records of an institution … The ultimate business dictionary
records and books of account — The serial, continuous, and permanent memorials of it concern s business and affairs, chronologically and systematically kept and arranged. Cudahy Packing Company v United States (CA7 Ill) 15 F2d 133 … Ballentine's law dictionary
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
account — 1) A statement of indebtedness from one person to another. A provider of goods or services may render an account to a client or customer (see sales invoice). 2) A named segment of a ledger recording transactions relevant to the person or the… … Big dictionary of business and management