books
n. US //ˈbʊks// UK //bˈʊks// books
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1 financial records (n.) B2 Upper Intermediate Technical Lawthe 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.
ExampleThe accountant spent all afternoon checking the company's books for errors.
ExampleThe independent auditor was called in to examine the books after several discrepancies were noted in the quarterly tax filings.
UsageUsually plural in this sense.
- accounts
- ledgers
- records