Does the meaning of the term "book debts" apply to a bankrupt?

Greschuk J. cited with approval Shipley v. Marshall (1863), 14 C.B. (N.S.) 566, 32 L.J.C.P. 258, wherein Willes J. said at p. 259 [L.J.C.P.] referring to the meaning of "book debts": "It means debts due to the trader in the course of his trade, and which in the ordinary course of his business would be entered in his books," and where Erle C.J. stated at p. 260: "No doubt the expression 'book-debts' as used by the legislature is meant to describe debts due to the bankrupt, and I will assume for the purpose of this rule the debts must be connected with his trade."