This book is about developing applications using business objects. So the first thing we need to do is define how we'll be using the term business objects. Since this term means different things to different people, we need to make sure that we're all talking about the same thing before proceeding any further.
Just looking at the words, you might decide that these are objects that reflect or represent your business. And you'd pretty much be right at a high level, it really is that simple. The programs we write can be viewed as models of the real world. We create programs to simulate parts of the world around us - to record what's happening or to make predications about what might happen.