cook the books

cook the books
Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and Germans in general wrote runes on pieces of beechen board. Cf. {Beech}.] 1. A collection of sheets of paper, or similar material, blank, written, or printed, bound together; commonly, many folded and bound sheets containing continuous printing or writing. [1913 Webster]

Note: When blank, it is called a blank book. When printed, the term often distinguishes a bound volume, or a volume of some size, from a pamphlet. [1913 Webster]

Note: It has been held that, under the copyright law, a book is not necessarily a volume made of many sheets bound together; it may be printed on a single sheet, as music or a diagram of patterns. --Abbott. [1913 Webster]

2. A composition, written or printed; a treatise. [1913 Webster]

A good book is the precious life blood of a master spirit, embalmed and treasured up on purpose to a life beyond life. --Milton. [1913 Webster]

3. A part or subdivision of a treatise or literary work; as, the tenth book of ``Paradise Lost.'' [1913 Webster]

4. A volume or collection of sheets in which accounts are kept; a register of debts and credits, receipts and expenditures, etc.; -- often used in the plural; as, they got a subpoena to examine our books.

Syn: ledger, leger, account book, book of account. [1913 Webster + WordNet 1.5]

5. Six tricks taken by one side, in the game of bridge or whist, being the minimum number of tricks that must be taken before any additional tricks are counted as part of the score for that hand; in certain other games, two or more corresponding cards, forming a set. [1913 Webster +PJC]

6. (Drama) a written version of a play or other dramatic composition; -- used in preparing for a performance.

Syn: script, playscript. [WordNet 1.5]

7. a set of paper objects (tickets, stamps, matches, checks etc.) bound together by one edge, like a book; as, he bought a book of stamps. [WordNet 1.5]

8. a book or list, actual or hypothetical, containing records of the best performances in some endeavor; a recordbook; -- used in the phrase

{one for the book} or

{one for the books}.

Syn: record, recordbook. [PJC]

9. (Sport) the set of facts about an athlete's performance, such as typical performance or playing habits or methods, that are accumulated by potential opponents as an aid in deciding how best to compete against that athlete; as, the book on Ted Williams suggests pitching to him low and outside. [PJC]

10. (Finance) same as {book value}. [PJC]

11. (Stock market) the list of current buy and sell orders maintained by a stock market specialist. [PJC]

12. (Commerce) the purchase orders still outstanding and unfilled on a company's ledger; as, book to bill ratio. [PJC]

Note: Book is used adjectively or as a part of many compounds; as, book buyer, bookrack, book club, book lore, book sale, book trade, memorandum book, cashbook. [1913 Webster]

{Book account}, an account or register of debt or credit in a book.

{Book debt}, a debt for items charged to the debtor by the creditor in his book of accounts.

{Book learning}, learning acquired from books, as distinguished from practical knowledge. ``Neither does it so much require book learning and scholarship, as good natural sense, to distinguish true and false.'' --Burnet.

{Book louse} (Zo["o]l.), one of several species of minute, wingless insects injurious to books and papers. They belong to the {Pseudoneuroptera}.

{Book moth} (Zo["o]l.), the name of several species of moths, the larv[ae] of which eat books.

{Book oath}, an oath made on {The Book}, or Bible.

{The Book of Books}, the Bible.

{Book post}, a system under which books, bulky manuscripts, etc., may be transmitted by mail.

{Book scorpion} (Zo["o]l.), one of the false scorpions ({Chelifer cancroides}) found among books and papers. It can run sidewise and backward, and feeds on small insects.

{Book stall}, a stand or stall, often in the open air, for retailing books.

{Canonical books}. See {Canonical}.

{In one's books}, in one's favor. ``I was so much in his books, that at his decease he left me his lamp.'' --Addison.

{To bring to book}. (a) To compel to give an account. (b) To compare with an admitted authority. ``To bring it manifestly to book is impossible.'' --M. Arnold.

{by the book}, according to standard procedures; using the correct or usual methods.

{cook the books}, make fallacious entries in or otherwise manipulate a financial record book for fraudulent purposes.

{To curse by bell, book, and candle}. See under {Bell}.

{To make book} (Horse Racing), to conduct a business of accepting or placing bets from others on horse races.

{To make a book} (Horse Racing), to lay bets (recorded in a pocket book) against the success of every horse, so that the bookmaker wins on all the unsuccessful horses and loses only on the winning horse or horses.

{off the books}, not recorded in the official financial records of a business; -- usually used of payments made in cash to fraudulently avoid payment of taxes or of employment benefits.

{one for the book}, {one for the books}, something extraordinary, such as a record-breaking performance or a remarkable accomplishment.

{To speak by the book}, to speak with minute exactness.

{to throw the book at}, to impose the maximum fine or penalty for an offense; -- usually used of judges imposing penalties for criminal acts.

{Without book}. (a) By memory. (b) Without authority.

{to write the book}, to be the leading authority in a field; -- usually used in the past tense; as, he's not just an average expert, he wrote the book. [1913 Webster +PJC]


The Collaborative International Dictionary of English. 2000.

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  • cook the books — (informal) To falsify accounts, etc • • • Main Entry: ↑cook * * * cook the books phrase to change accounts and figures dishonestly, usually in order to get money Thesaurus: accounts, accountancy and accountantshypernym types of tax and taxation …   Useful english dictionary

  • cook the books — If people cook the books, they keep false accounts to make money illegally or avoid paying tax …   The small dictionary of idiomes

  • cook the books — To deliberately falsify the financial statements of a company. This is an illegal practice. Bloomberg Financial Dictionary * * * cook the books INFORMAL ► to give false information in a company s accounts in order to gain an advantage: »By… …   Financial and business terms

  • Cook The Books — A buzzword describing fraudulent activities performed by corporations in order to falsify their financial statements. Typically, cooking the books involves augmenting financial data to yield previously non existent earnings. Examples of… …   Investment dictionary

  • cook the books (to) —  Falsify records.  ► “In the same way a company can use ‘CREATIVE ACCOUNTING’ to make its financials look the way it wants them to, the federal government can cook its books, too.” (Secured Lender, May/June 1995, p. 44) …   American business jargon

  • cook the books —    A person who cooks the books is one who changes the facts or figures in the financial accounts, often in order to steal money.     The actor discovered after a while that his agent was cooking the books …   English Idioms & idiomatic expressions

  • cook the books — informal to record false information in the accounts of an organization, especially in order to steal money. One of the directors had been cooking the books and the firm had been losing money for years. (usually in continuous tenses) …   New idioms dictionary

  • cook the books — verb a) To manipulate accounting information, especially illegally. Corp., once a major U.S. corporation, is now famous for cooking the books. b) To falsify an account of an event …   Wiktionary

  • cook the books — The practice of falsifying financial records and statements with the intention of misleading others on the financial performance or financial position of an accounting entity …   Accounting dictionary

  • cook the books — falsely alter account books …   English contemporary dictionary

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