Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Ballentine's Law Dictionary

    A balance sheet.

  • Black's Law Dictionary: 2nd Edition

    A term used in Louisiana, derived from the French. A book in which bankers, merchants, and traders write a statement of all they owe and all that is dne them; a balance-sheet. See Dauphin v. Sou-lie, 3 Mart. (N. S.) 446.