book in which a merchant keeps his accounts usually and comes into therein from day to day accurate documentation of his deals. McKnight v. Newell, 207 Pa. 662, 57 Atl. 39. A book kept for the purpose of charging you items marketed and delivered, in which the entries are made contemporaneously using the delivery of the items, by the individual whose responsibility it absolutely was for the time being to make them. Laird v. Campbell. 100 Pa. 105; Ingraham v. Bockius, 9 Serg. & It. (Pa.) 2S5, 11 Am. Dec. 730; Smith v. Sanford. 12 Choose. (Size.) 140, 22 Am. Dec. 415; Breinig v. Meitzler, 23 Pa. 150. Distinguished from such books as a ledger, into which entries tend to be published from book of initial entries.