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Defination of books of a/cs

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 January 2012 please define books of of accounts.

and what types of books make complete books of accounts.


Thanking you,
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Vikas

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Vikas (Expert)
18 January 2012 Books of a/c means books which helps in business to do it properly, which helps an assessing officer to compute income of the assessee. All business have different types of books requirement but common books includes..

- cash book
- a journal book
- a ledger of all parties
- carbon copies of bills issued
- original copies of bills of purchase made and other expenses incurred

apart from these is stock register and job register which completes the rquirement of books. All other books if maintained are various types of abovemenioned books..
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