Legal Term: BOOKS

Definition: commerce, accounts. Merchants, traders, and other persons, who are desirous of understanding their affairs, and of explaining them when necessary, keep, 1. a day book, 2. a journal, 3. a ledger, 4. a letter book, 5. an invoice book, 6. a cash book, 7. a bill book, 8. a bank book, and 9. a cheek book. The reader is referred to these several articles. Commercial books are kept by single or by double entry.

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