Keeping Books
Defined in 1 dictionary — Bouvier (1914)
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
Preserving an intelligent record of a merchant’s or tradesman’s affairs with such reasonable accuracy and care as may properly be expected from a man in that business. An Intentional omission, or repeated omissions, evincing gross carelessness will vitiate; an accidental failure to make a proper entry will not; 16 Bankr. Reg. 152.