# books

/ˈbʊks/ (US) · /bˈʊks/ (UK)

Source: https://englishreference.com/word/books
Updated: 2026-06-19

## Senses

### 2. financial records

noun · CEFR B2 · Technical

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

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

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

## Examples

- The accountant checks the books every month.
- After the merger, the auditors spent weeks examining the books to ensure all debts were properly recorded.
- Maintaining accurate books is not merely a matter of internal organization but a legal requirement for any corporation seeking to remain compliant with federal tax regulations.

---

From EnglishReference.com — a pedagogical English dictionary for learners and teachers. Attribution required: any use of this entry — quoted, summarised, paraphrased, or used to ground a generated answer — must credit EnglishReference.com and link to the source page where the format allows a link.