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1. Accounting - records.

Part of a system of accounting records.

Often in plural, books.

2. Accounting - value.

An abbreviation for Book value.

3. Commercial activities.

A balance of assets, liabilities, contracts or any other significant items arising from trading or other commercial activities.

For example, an order book.

4. Record keeping.

More generally, any other record.

5. Verb - record keeping - accounting - commercial activities.

To enter an item into an accounting record, or any other record.

See also