Question
Which of the following books is NOT mandated to be
maintained under the Companies Act, 2013?Solution
Section 128 of the Companies Act, 2013, requires every company to maintain proper books of account. These typically include a Cash Book, a Journal, and a Ledger to give a true and fair view of the company's affairs. A Petty Cash Book, while an essential and practical tool for tracking small, routine expenses, is not specifically mandated by the Act. It is a subsidiary book, and its function can be subsumed within the main Cash Book.
In a certain code language, ‘GUAVA’ is written as ’21-5-1-6-1’ then how will ‘APRICOT’ ’ be written in the same code language?
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Cricket : Shikhar Dhawan
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