Section 24(2) in The Limited Liability Partnership Rules, 2009
(2)The books of account shall contain-(a)particulars of all sums of money received and expended by the limited liability partnership and the matters in respect of which the receipt and expenditure takes place;(b)a record of the assets and liabilities of the limited liability partnership;(c)statements of cost of goods purchased, inventories, work-in-progress, finished goods and cost of goods sold; and(d)any other particulars which the partners may decide.
