book of account
- noun
- /bʊk əv əˈkaʊnt/
- Specialized
:
libro de cuentas
- Books of account were drawn up in Urdu, Hindi, or Gujarati, mostly the latter.
- keep books of account
Examples
-
Ticket records, receipts, books of account.
Fiction book (2002) -
Among other requirements, a corporation (i) must be organized under the laws of a foreign country or U.S. possession; (ii) must have no more than 25 shareholders at any time during the year; (iii) may not have any preferred stock outstanding during the year; (iv) must maintain an office outside the United States or in a U.S. possession and keep permanent books of account at that office; (v) must maintain U.S. tax records in the United States.
Fiction book (2000) -
"Whites felt that Indians drew up books of account in the vernacular to conduct illegal trade."
Academic text (2005) -
Their completion permits the ABA's book of accounts to reflect full accrual accounting and thereby permit the generation of more useful management information.
Academic text (2000) -
Under Rule 30.01(1)(a), a document "includes a sound recording, videotape, film, photograph, chart, graph, map, plan, survey, book of account, and any information recorded or stored by means of any device." 2
Academic text (1999) -
To qualify for a license, applicants had to provide plans, publish applications in newspapers, give written undertakings about sanitation and insolvency, and keep books of account in English.
Academic text (2005) -
When his store was raided by Afrikaner soldiers in November 1899, Malekjee gave his books of account and stock to a local "kaffir" for safekeeping.
Academic text (2005) -
Dr. Nandy of Maritzburg, for example, complained to the colonial secretary in 1905 that the requirement that books of account be kept in English was not enforced: PREFORMATTED TABLE
Academic text (2005) -
The accountant meticulously updated the book of account to reflect the latest sales and expenses.
-
Every business must maintain a book of account to ensure accurate financial records and compliance with regulations.
Synonyms
537
3.7
A record that shows a business's money coming in and going out
68
3.0
An official written list of names or events
57
5.0
A book used to record a business's money transactions
27
3.6
A book for writing money transactions in time order
7
4.4
A small bank booklet that records money put in, money taken out, and interest earned
3
4.0
A small book the bank keeps that shows your deposits, withdrawals, and balance
1
2.3
A book or digital record where a business writes all money it gets and spends
1
8.0
A book where a business writes daily sales and payments before they go into the main account book
1
3.5
A book or list where you record checks and deposits to track your bank account
A main book where a business records all its financial accounts
Surface Forms
Morphology
The meaning is directly compositional: a 'book' containing records of an 'account' is exactly what the phrase describes, with 'of' marking the containment/possession relation. This is a common noun + of + noun construction found across languages, so an average B1 learner who knows 'book' and 'account' will reliably infer the meaning.
Etymology
Book of account comes from the old habit of shop owners keeping a single book where they wrote every sale and payment, the accounts of their business. That simple picture of a written money record shows why the phrase means 'a book for financial records' and why such a book can be used as 'evidence'.