Entries in books of accounts
48On the trial of an action, or of any matter or question, or upon an inquiry arising in any suit, action or other proceeding in a court, where the rights or liabilities of the estate of a deceased person are in question, entries in the books of accounts of such deceased person are, on proof of their being in the handwriting of the deceased, or of a clerk who is shown to the satisfaction of the court to be dead or incapable of testifying by reason of insanity or imbecility, admissible in evidence, and shall be taken as prima facie proof of the correctness of the statements contained in such entries, if the court is satisfied on view of the same or otherwise, that they were made in the ordinary course of business.