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Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
A detailed statement, kept in writing in a book, in the nafure of debits and credits between persons, arising out of contract or some fiduciary relation; an account or reconi of debit and credit kept in a book.
Taylor v. Horst, 52 Minn. 300, 54 N. W. 734; Stieglitz v. Mercantile Co.., 76 Mo. App. 280; Kennedy v. Ankrim, Tapp. (Ohio) 40.