books of account

books of account The ledgers, journals, and other accounting records in which a business records its transactions. If the business is a limited company the accounting records must show in sufficient detail the position of the company at any time. Seestatutory books.

• operating budget
• operating costs
• operating doctrine
• operating lease
• operating profit/loss
• operating statement
• operating system
• operational gearing
• operational indicators
• operational research
• operational risk
• operation job card
• operations
• operations management
• operations manager
• operations strategy
• opinion leaders
• opinion poll
• opinion seeker
• opportunities to see
• opportunity cost
• OPT
• optical character recognition
• optical scanner
• optimism bias