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bookmaking. Gambling that entails the taking and recording of bets on an event, such as a horse race. [Cases: Gaming  73.][Blacks Law 8th]

bookmaker. A person who determines odds and receives bets on the outcome of events, esp. sports events. See BOOKMAKING[Blacks Law 8th]

bookie. See BOOKMAKER. [Blacks Law 8th]

bookland (buuk-land).Hist. Land held under charter or deed; freehold land. • This was a privileged form of ownership (usu. free of the customary burdens on land) generally reserved for churches and leaders. — Also spelled bocland; bockland. — Also termed charter-land. Cf. LOANLAND; FOLKLAND. “Charter-land is such as a man holds by charter, that is,…

bookkeeping,n. The mechanical recording of debits and credits or the summarizing of financial information, usu. about a business enterprise. Cf. ACCOUNTING. double-entry bookkeeping.A method of bookkeeping in which every transaction recorded by a business involves one or more “debit” entries and one or more “credit” entries. • The debit entries must equal the credit entries…

booking contract.An agreement by which an actor or other performer is engaged.[Blacks Law 8th]

book equity.The percentage of a corporation’s book value allocated to a particular class of stock. Cf. BOOK VALUE; MARKET EQUITY. [Blacks Law 8th]

book-entry bond.See BOND(3). [Blacks Law 8th]

book entry. 1. A notation made in an accounting journal. 2. The method of reflecting ownership of publicly traded securities whereby a customer of a brokerage firm receives confirmations of transactions and monthly statements, but not stock certificates. See CENTRAL CLEARING SYSTEM. [Cases: Brokers  23, 26. C.J.S. Brokers §§ 65, 67–69.][Blacks Law 8th]

book account.See ACCOUNT.[Blacks Law 8th]