(a) The term "business," as used in subsection (b) of this section, shall include every kind of business, profession, occupation, calling, or operation of institutions, whether carried on for profit or not.

(b) A record of an act, condition, or event shall, in so far as relevant, be competent evidence if the custodian or other qualified witness testifies to its identity and the mode of its preparation, and if it was made in the regular course of business, at or near the time of the act, condition, or event, and if, in the opinion of the court, the sources of information, method, and time of preparation were such as to justify its admission.

(c) This section shall be so interpreted and construed as to effectuate the general purpose to make uniform the law of those states which enact it.