As per New Companies Act-2013, there are several changes in every aspects of Accounts.
So my experience, while working with the books of accounts was too typical and erroneous. So to work in an effective and systematic manner i prepared a check-list for the same. The checklist will be in parts and pieces. One of them is :
Checklist of Chapter 9 – Sec. 138,128,129,134
1. SECTION 128 : Books of accounts, etc. to be kept by Company
2. SECTION 129 : Financial Statements
3. SECTION 134 : Financial statement, Board’s report, etc.
4. SECTION 135 : Corporate Social responsibility
5. SECTION 138 : Internal Auditor
I just want to share the check-list which will really relevance for the purpose to maintain the books of accounts in the company and what books of accounts that a company need to be maintain.