proper books of account

proper books of account
The books of account of a merchant or trader kept in such a manner, however inartistic or unprofessional it may be, that the real condition of the financial affairs of the business may be ascertained and determined upon an examination thereof. Siegel v His Creditors, 95 Cal 409, 414, 30 P 559.

Ballentine's law dictionary. . 1998.

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