According to section 2(13) of the Companies Act, 2013, 'books of account' does not require maintenance of which of the following records —

CS Executive · Cost and Management Accounting · PYQS · December 2014
According to section 2(13) of the Companies Act, 2013, 'books of account' does not require maintenance of which of the following records —
(A) All sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place
(B) All sales and purchases of goods and services by the company
(C) The assets and liabilities of the company
(D) Cash flow statement.

Answer & Explanation:

Correct Answer: Option (D)

Correct answer: (D) Cash flow statement..

Topics: Companies Act, 2013

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