The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

BOOK ACCOUNT Definition & Legal Meaning

Definition & Citations:

A detailed statement, kept in writing in a book, in the nature of debits and credits between persons, arising out of contract or some fiduciary relation; an account or record of debit and credit kept in a book. Taylor v. Horst, 52 Minn. 300, 54 N. W. 734; Stieglitz v. Mercantile Co., 76 Mo. App. 2S0; Kennedy v. Ankrim. Tapp. (Ohio) 40.


This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.