Entries in the course of business (evidence)

Entries made at, or near the time of transactions to which they refer, by a person deceased, or unable to testify, who was in a position to know the facts therein stated, may be received as PRIMA FACIE evidence, if such person made the entries in his professional capacity or in the performance of duty and in the ordinary or regular course of business or duty. (Section 43 of Rule 130 of the Rules of Court)

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