section 209 of company law 1965
This query is : Resolved
03 June 2010
in the meaning of proper books of accounts..
Whether vocher part or not
Whether vocher part or not
04 June 2010
In my view, Yes. All vouchers, ledgers, and related documents form part of the books of accounts.
CS Richa Sharma
(Expert)
04 June 2010
The vouchers,invoices and other connected records should be preserved along with the books of accounts as the relevant entries in the books of account be substantiated without the supporting documents,vouchers etc. ( Department's circular No. CLAS/24,dated 27.06.1961.)
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Ankur Garg
(Expert)
07 June 2010
Hi,
Correct definition of Book is given in section 2(8) of companies act, 1956 which clearly includes Voucher.
So voucher is very much a part of Books of accounts.
Regards
Correct definition of Book is given in section 2(8) of companies act, 1956 which clearly includes Voucher.
So voucher is very much a part of Books of accounts.
Regards
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