Section 34

Entries in books of accounts regularly kept in the course of business are relevant whenever they refer to a matter into which the court has to inquire, but such statements are not alone sufficient evidence to charge any person with liability.Illustration A sues B for $1,000 and shows entries in his or her account books showing B to be indebted to A to this amount. The entries are relevant, but are not sufficient without other evidence to prove the debt.