lsquo rsquo Books of accounts rsquo rsquo as per Companies Act 2013 includes records relating to ........

Companies Act-Phase (I & II) Audit and auditors

‘’Books of accounts’’ as per Companies Act, 2013 includes records relating to:

All sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

All sales and purchases of goods and services by the company;

The assets and liabilities of the company; and

The cost accounting records

None of the above

Definition under Sec 2(13) “books of account” includes records maintained in respect of—

all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;
all sales and purchases of goods and services by the company;
the assets and liabilities of the company; and
the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under that section;