Balance sheet for individual options trading?

To be more precise, I have four bank accounts. Only one is associated with the broker. I transfer money in and out from this account. So will my balance sheet reflect the cash position of this account only? Or does it have to show cash in hand for all other accounts that are not related to trading? Similarly will my current assets be only positions and money related to FnO trading in this account and with broker? Or will it be all my investments in FDs, stocks, mutual funds, bonds etc? The reason being only FnO trading is considered as business income, not bonds, FDs etc.

Full Accounting and financial statements should be prepared

You can prepare two financials,one is for business and other one is personal,
in business financial you can show details relating to your business,
and in personal financial it covers your personal as well as business details, business capital is show as investment.
while filing itr, you can submit your business details