Section 44AE

Under sec 44AA the following accounts are to be maintained.

1)Sale of services a/c

2)Expenses related accounts

3)Asset related account

4)Cash account

5)Bank account

6)Capital account

7)Sundry creditors

8)Sundry Debtors

and other relevant books

1. As per rule 6F of Income-tax rules books of accounts includes Cash books, journals, Ledgers, Copies of bills or receipts, cash registers and details of stocks. Such other records which are specific to the business. 
2. If you have not opted for presumptive taxation scheme and decided to maintain books of accounts the above records are mandatory. To be specific to your business records relating to stocks transported, the party involved and payments from clients are to be maintained. 
3. Such other records which are necessary to corroborate your income and claim of expenses. 
Please correct me if the above solution has an alternative view.