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.