BOOK OF ACCOUNT

Pronunciation (US):

(GB):

IPA (US):

 Dictionary entry overview: What does book of account mean? 

• BOOK OF ACCOUNT (noun)
  The noun BOOK OF ACCOUNT has 1 sense:

1. a record in which commercial accounts are recorded

  Familiarity information: BOOK OF ACCOUNT used as a noun is very rare.

 Dictionary entry details 

• BOOK OF ACCOUNT (noun)

Sense 1

Meaning:

A record in which commercial accounts are recorded

Classified under:

Nouns denoting possession and transfer of possession

Synonyms:

account book; book; book of account; ledger; leger

Context example:

they got a subpoena to examine our books

Hypernyms ("book of account" is a kind of...):

record (a document that can serve as legal evidence of a transaction)

Meronyms (members of "book of account"):

accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)

Hyponyms (each of the following is a kind of "book of account"):

cost ledger (ledger showing the accumulated costs classified in various ways)

general ledger (the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts))

subsidiary ledger (details of an account supporting the amount stated in the general ledger)

daybook; journal (a ledger in which transactions have been recorded as they occurred)