A more thorough explanation:

An account book is a journal used to record a business's transactions. It is also known as shop books or books of account. These records are maintained by shopkeepers, traders, or other businesspeople in the usual course of business.

• A small business owner uses an account book to keep track of sales, expenses, and profits.
• A shopkeeper maintains shop books to record daily sales and purchases.
• A trader uses books of account to track inventory and sales.

These examples illustrate how an account book is used to keep track of a business's financial transactions. By recording all transactions in one place, it is easier to monitor cash flow, identify trends, and prepare financial statements.