Use "book of account" in a sentence

1. I have never been one who believes that our sins are recorded and punished, like a book of accountancy- at least here on earth, but there is no doubt that from the day of that pathetic creature’s death, something in the lives of Anthea and myself was lost

2. Clair and Joseph Galloway, in their blockbuster insurance accounting textbook Handbook of Accounting for Insurance Companies, said that policyholders' surplus is not meant to imply value of the company, but is "intended to measure the strength of the company for regulatory purposes