records and books of account

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. . 1998.

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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 — 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

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  • 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

  • account books — UK US noun [plural] ACCOUNTING ► the records of money that a business or organization has spent and received: »The job of fiscal officer involves taking minutes at meetings and keeping the account books …   Financial and business terms

  • 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

  • Books of Chronicles — For other uses, see Chronicles (disambiguation). Paralipomenon redirects here. For other uses, see Paralipomena (disambiguation). Hebrew Bible …   Wikipedia

  • Account Reconcilement — The process of confirming that two separate records of transactions in an account are equal. This can happen internally with a bank or broker, such as between general ledger entries and individual account records. Reconcilement also occurs when a …   Investment dictionary

  • book of account — 1. any journal, ledger, and supporting vouchers included in a system of accounts. 2. books of account, the original records and books used in recording business transactions. * * * …   Universalium

  • Records of Three Kingdoms — Sangokushi redirects here. For the video game series, see Sangokushi (video game series). Records of Three Kingdoms (simplified Chinese: 三国志; traditional Chinese: 三國志; pinyin: Sānguó Zhì), is regarded as the official and authoritative historical… …   Wikipedia

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