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books

A collection of the financial records of a business. 

In the investment sense, a book is a record of all the positions (e.g., long and short) that an investor has taken.

Definition from Nolo’s Plain-English Law Dictionary

The collection of financial records of business activity kept on paper or in a computer file.

Definition provided by Nolo’s Plain-English Law Dictionary.

August 19, 2010, 5:12 pm