Section 163 BSA: the particular transactions entered

A witness may also testify to facts mentioned in any such document as is mentioned in section 162, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document. Questions tending to corroborate evidence of relevant fact, admissible. Former statements of witness may be proved to corroborate later testimony as to same fact. What matters may be proved in connection with proved statement relevant under section 26 or 27. Refreshing memory. Testimony to facts stated in document mentioned in section 162. Illustration. A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten