| ACCOUNT | A nobleman reserves, by phone, business ledgers. (7,5) |
| BOOKS | A nobleman reserves, by phone, business ledgers. (7,5) |
| DRAWINGACCOUNT | Sketching a cold nobleman's business ledger (7,7) |
| TAXI | Team follows reserves by car (4) |
| CARDUPONES | Advantageous factor kept in reserve by a magician? (4,2,4,6) |
| SLEEVE | Advantageous factor kept in reserve by a magician? (4,2,4,6) |
| FORESEE | Envisage opponent tackling reserve by end of game (7) |
| ABERNETHY | Speyside pine forest/RSPB reserve - by Teheran, surprisingly! (9) |
| COOKERYBOOKS | The chef's ledgers for the accountant? But he uses them daily! (7,5) |
| COOKTHEBOOKS | Manipulate ledgers |
| TELECOM | Phone business, for short |
| NOKIA | It sold its mobile phone business to Microsoft in 2014 |
| CONTACT | Maybe phone business over new form of diplomacy |
| TELCO | Phone business (5) |
| ANKLE | Bank ledgers hide a legend maybe? |
| REELED | Staggered by what is seen in three ledgers (6) |
| ACCOUNTS | Makes a reckoning of ledgers (8) |
| COOK | Doctor, as company ledgers |
| CPA | Worker with ledgers, for short |
| TALE | Heath Ledger's "A Knight's ___" |
