Books of account entries are relevant business evidence but require independent corroboration before establishing liability or proving a debt. Entries in books of account, including electronically maintained books, are relevant where they concern a matter under judicial inquiry and are regularly ... Summary
Books of account entries are relevant business evidence but require independent corroboration before establishing liability or proving a debt.
Entries in books of account, including electronically maintained books, are relevant where they concern a matter under judicial inquiry and are regularly kept in the course of business. However, such entries cannot alone charge a person with liability. Independent supporting evidence is required to establish the asserted obligation, including a claimed debt recorded in account books.
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