What are the Books of Account?
Books of Account are any bookkeeping record which forms part of the accounting system. Typically they include the Cash Book, Nominal Ledger, Purchase Ledger, Sales Ledger and others. The books of account do not need to be in book form, they can be computerized records as part of a software accounting package.
For further information on Books of Account see the Wikipedia definition.
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About the Author
Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years in all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a BSc from Loughborough University.