What type of accounts do I need to maintain for a sole proprietorship doing export business?

My plan is to start a Sole proprietorship for export and later if the business expands then convert it to a Pvt Ltd but I don’t know what are the names of the accounts I must maintain.

For example:- cost A/c, or ledger A/c or P&L + B/S A/c or something else? These are just a few names not all.

Being a Sole proprietor the nature of the transaction would be:-

making or purchasing products from India and then selling to other countries either through visiting at that country's trade fair or transporting the product directly to that country's retail shops.)