Entries In The Course Of Business
1. That the entrant made the entry in his professional capacity
or in the performance of a duty
2. The entry was made in the ordinary course of business or entry
3. The entries must have been made at or near the time of the
transaction to which they relate
4. The entrant must have been in a position to know the facts
stated in the entries
5. The entrant must be deceased or unable to testify
The law does not fix any precise moment when the entry should be
made. It is sufficient that the entry was made within a reasonable
period of time so that it may appear to have taken place while
the memory of the facts was unimpaired.
How regularity of the entries proved
It may be proved by the form in which they appear in the
The entry must have been made at or near the time of transactions
to which they refer.
The entry should have been made by a person deceased, or unable to
testify, who was in a position to know the facts therein stated.
Such entry is treated as prima facie evidence, if the person who
made the entries did so in his professional capacity or in the
performance of duty and in the ordinary or regular course of
If the entrant is available as a witness, the entries will not be
admitted as an exception to the hearsay rule but they may
nevertheless be availed of by said entrant as a memorandum to
refresh his memory while testifying on the transactions reflected
therein. (Cang Yui v. Gardner)
There is no overriding necessity to bring into court all the
clerks/EEs who individually made the entries in a long account.
It is sufficient that the person who supervises their work
testify that the account was prepared under his supervision and
that the entries were regularly entered into in the ordinary
course of business.(Yek Tong Fire & Marine Insurance v. Gutierrez)