English Reference
noun

books

n.
US /ˈbʊks/ UK /bˈʊks/ books

  1. 01 B2 Upper Intermediate Technical Law

    the formal records of the money a business spends and receives.

    the financial records of a business or organisation. Often used in the phrase 'cook the books' to imply fraud.

    Simple

    The accountant spent all afternoon checking the company's books for errors.

    In context

    The independent auditor was called in to examine the books after several discrepancies were noted in the quarterly tax filings.

    Usage

    Usually plural in this sense.

They read books, played with their dog and then slept on a mattress in the van.

BBC News· 12 Aug 2026

I have read much about the snow leopard, or rather books by writers searching for some ideal version of them.

The Guardian· 5 Aug 2026
This entry
Level B2 · Upper Intermediate
Frequency Very common
Updated