Русско-англо-русский юридический словарь

Many companies are analyzed based on the assets they have on the books. (WallStreetMojo)

There may be no accounting for taste. But there are accountants to taste-makers, and Tom Lowenstein does the books for more of them than anyone. About 3000 painters, sculptors, writers, journalists, actors, models, filmmakers and musicians are on the books at Lowenstein’s accounting practice. (Financial Review)

When anything is "put on the books" it is recorded as a debit or credit. (Quora)