(13) Books of Account

“books of account” includes records maintained in respect of—

(i)

all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

(ii)

all sales and purchases of goods and services by the company;

(iii)

the assets and liabilities of the company; and

(iv)

the items of cost as may be prescribed under section 148 in the case of a company

which belongs to any class of companies specified under that section;