What is Books Of Account?

Legal Definition
The books in which merchants, traders, and business men generally keep their accounts. Parris v. Bellows, 52 Vt. 351; Com. v. Williams. 9 Mete, (Mass.) 273; Wilson v. Wilson. 6 N. J. Law, 96; Security Co. v. Graybeal, 85 Iowa, 548, 52 N. W. 497, 39 Am. St Rep. 311; Colbsrt v. Piercy. 25 N. O. 80.
-- Black's Law Dictionary