Title 24, Chapter 3, Section 14
(a) As used in this Code section, the term "business" shall include
every kind of business, profession, occupation, calling, or
operation of institutions, whether carried on for profit or not.
(b) Any writing or record, whether in the form of an entry in a book
or otherwise, made as a memorandum or record of any act,
transaction, occurrence, or event shall be admissible in evidence in
proof of the act, transaction, occurrence, or event, if the trial
judge shall find that it was made in the regular course of any
business and that it was the regular course of such business to make
the memorandum or record at the time of the act, transaction,
occurrence, or event or within a reasonable time thereafter.
(c) All other circumstances of the making of the writing or record,
including lack of personal knowledge by the entrant or maker, may be
shown to affect its weight; but they shall not affect its
(d) This Code section shall be liberally interpreted and applied.