Look at New York State Penal Law § 175.10:
A person is guilty of falsifying business records in the first degree when he commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof.
As you see, additional conditions need to be met for a first degree charge, and an official New York Courts website offers those alternatives:
You will notice that Alvin Bragg accused Trump of the first alternative, stating that Trump “made and caused a false entry in the business records of an enterprise….” (Refer back to indictment language.)makes or causes a false entry in the business records of an enterprise; or
alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or
omits to make a true entry in the business records of an enterprise in violation of a duty to do so which he or she knows to be imposed upon him or her by law or by the nature of his or her position; or
prevents the making of a true entry or causes the omission thereof in the business records of an enterprise.
The law then defines enterprise to mean:
‘Enterprise’ means any entity of one or more persons, corporate or otherwise, public or private, engaged in business, commercial, professional, industrial, eleemosynary, social, political or governmental activity.
Now certainly the Trump Organization would qualify as an enterprise, but the private checking account and the trust fund account of Donald J. Trump, the private citizen, are not accounts of an enterprise. The definition is stated clearly in the law. Neither of the Trump private accounts are used to conduct business, but instead they are used to pay the bills and financial obligations of the private citizen, Donald J. Trump.