You are an expert in writing code in many different languages. Your goal is to perform code completion for the following code, keeping in mind the rest of the code and the file meta data.
    Metadata details:
    filename: bookkeep.rb
    path of file: ./repos/ekylibre/lib/ekylibre/record
    
    the code of the file until where you have to start completion: module Ekylibre
  module Record #:nodoc:
    module Bookkeep
      extend ActiveSupport::Concern

      ACTIONS = %i[create update destroy].freeze

      def accounted?
        !accounted_at.nil?
      end

      module ClassMethods
        def bookkeep(options_or_klass
    
        def bookkeep(options_or_klass = nil, options = {}, &block)
          klass = nil
          if block
            options = options_or_klass || options
            raise ArgumentError.new("Wrong number of arguments (#{block.arity} for 1)") unless block.arity == 1
          else
            klass = options_or_klass
            implicit_bookkeeper_name = "#{self.name}Bookkeeper"
            if klass.nil? || const_defined?(implicit_bookkeeper_name)
              klass ||= const_get(implicit_bookkeeper_name)
            end