books (ledgers)

books (ledgers)
livres de comptes (Sachs)

English-French insurance dictionary. 2013.

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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

  • books — n accounts, ledgers, records, financial statement, balance sheet …   Useful english dictionary

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