A more thorough explanation:

SHOP BOOKS

Shop books are records that shopkeepers, traders, or other businesspeople keep to track their business transactions. These records are maintained in the usual course of business and are also known as books of account or account books.

• A small grocery store keeps a record of all the items they sell and the money they receive from customers in a shop book.
• A clothing store keeps track of their inventory and sales in a shop book.
• A local bakery records all their expenses and income in a shop book to keep track of their profits.

These examples illustrate how shop books are used to keep track of business transactions. By maintaining accurate records of their sales, expenses, and profits, shopkeepers can make informed decisions about their business operations and finances.