law: Indian Evidence Act, 1872 
  34. Entries in books of account when relevant 
   8A  [Entries in the books
  
  of account, including those maintained in an electronic form], 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 shall not alone be sufficient
  
  evidence to charge any person with liability.
  Illustration
  A sues B for Rs. 1,000
  
  and shows entries in his account- books showing B to be indebted to him to this
  
  amount. The entries are relevant, but are not sufficient, without other
  
  evidence, to prove the debt.