15 July 2008
Books of accounts include the record and books vouchers and registers recording each and every transaction on daily basis wherefrom the income of the person can be derived and calculated and which may be retrieved as and when the same is required. Some of the books may have to be maintained as per the statutory requirement. These may include, Cash Book,bank Book, Day Book, Ledger, Sub Ledgers, Journal registers and Vouchers Etc
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