(13)“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;
