Two b/s or single b/s for prorietor for income tax ??

Hello everyone,

i prepare only one balance sheet of my clients who are prorietor. in the balance sheet i show business assets as well as personal assets like bal. in saving a/c, residential flat, jewellery etc.

However many CAs/Tax consultants prepare two b/s. one for the prorietorship firms and one prprietor in which personal assets like cash, saving banks, flat etc are shown. In such case i am confused as to whether only b/s of the firm will be reported in the ITR forms or both b/s of firm and proprietor ?

What is the proper way ?