book

/bυk/ noun
1. a set of sheets of paper attached together
a company’s books the financial records of a company
2.
to make a book to have a list of shares which he or she is prepared to buy or sell on behalf of clients
COMMENT: The books of account record a company’s financial transactions. These are: sales (sales day book and sales returns book); purchases (purchases day book and purchases returns book); cash payments and receipts (cash book) and adjustments (journal). These books are commonly known as the ‘books of prime entry’, but in addition, a company’s accounting records usually include the ledger accounts (nominal ledger, sales ledger and purchases ledger) which may also be referred to as ‘books of account’.

Dictionary of banking and finance. 2015.

Synonyms:
, / (of a written work),


Look at other dictionaries:

  • Book — (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and Germans… …   The Collaborative International Dictionary of English

  • book — book·a·ble; book; book·er; book·ery; book·e·te·ria; book·ie; book·ish; book·lear; book·less; book·let; book·lore; book·man; book·mo·bile; ca·book; chap·book; guide·book; hand·book·ing; land·book; non·book; book·a·te·ria; book·ish·ly;… …   English syllables

  • book — [book] n. [ME bok < OE boc, pl. bec < PGmc * bokiz, beech, beechwood tablets carved with runes < IE * bhagos, beech > BEECH, Gr phagos, L fagus] 1. a) a number of sheets of paper, parchment, etc. with writing or printing on them,… …   English World dictionary

  • Book — ist der Name folgender Personen: Asher Book (* 1988), US amerikanischer Schauspieler, Sänger und Tänzer Nils Ole Book (* 1986), deutscher Fußballspieler Ronald V. Book (1937–1997), US amerikanischer Informatiker Rose Book (1907–1995),… …   Deutsch Wikipedia

  • book — ► NOUN 1) a written or printed work consisting of pages glued or sewn together along one side and bound in covers. 2) a main division of a literary work or of the Bible. 3) a bound set of blank sheets for writing in: an exercise book. 4) (books)… …   English terms dictionary

  • Book — Book, v. t. [imp. & p. p. {Booked} (b[oo^]kt); p. pr. & vb. n. {Booking}.] 1. To enter, write, or register in a book or list. [1913 Webster] Let it be booked with the rest of this day s deeds. Shak. [1913 Webster] 2. To enter the name of (any… …   The Collaborative International Dictionary of English

  • book — 1 n 1: a record of a business s financial transactions or financial condition often used in pl. the book s show a profit 2: police register 3: the bets registered by a bookmaker; also …   Law dictionary

  • Book PC —   [dt. »Buch PC«], Bezeichnung für äußerst kompakte PCs, die ohne Peripheriegeräte verkauft werden. Im Gegensatz zu einem Tower oder einem Desktop Computer sind Book PCs nicht viel größer als ein dickes Lexikon und wiegen je nach Ausstattung nur… …   Universal-Lexikon

  • book — [n1] published document album, atlas, bestseller, bible, booklet, brochure, codex, compendium, copy, dictionary, dissertation, edition, encyclopedia, essay, fiction, folio, handbook, hardcover, leaflet, lexicon, magazine, manual, monograph,… …   New thesaurus

  • book on — ˈbook on [transitive] [present tense I/you/we/they book on he/she/it books on present participle booking on past tense booked on past partic …   Useful english dictionary

  • Böök — ist der Name folgender Personen: Eero Böök (1910–1990), finnischer Schachmeister Fredrik Böök (1883–1961), schwedischer Literaturprofessor, Kritiker und Schriftsteller Siehe auch: Boek Diese Se …   Deutsch Wikipedia

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