Query related to firm accounts please help

Hi
I am a CA starting practice after along gap. I have got a client of a partnership firm running day care and other services.
They have not maintained any accounts. Could u please help me with following doubts:-
1) List Books of accounts that need to maintained by them.
2) When preparing P& L & B/s , how to sign it (ex- on the basis of information given etc..)
 

Replies (1)
register having names of all children.. fee collection register. salary sheets of staff tds compliance petty cash book cash book ledgers

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