# The Companies Act, 2013, Section 378ZE: Books of account

- Act: The Companies Act, 2013 (Act 18 of 2013)
- In force from: 2014-04-01
- Ministry: Ministry of Corporate Affairs
- Source URL: https://indiacode.ecourtsindia.com/companies-act/section/378ZE/

## Text

1[378ZE. Books of account.-- (1) Every Producer Company shall keep at its registered office proper books of account with respect to-- (a) all sums of money received and expended by the Producer Company and the matters in respect of which the receipts and expenditure take place; (b) all sales and purchase of goods by the Producer Company; (c) the instruments of liability executed by or on behalf of the Producer Company; (d) the assets and liabilities of the Producer Company; (e) in case of a Producer Company engaged in production, processing and manufacturing, the particulars relating to utilisation of materials or labour or other items of costs. (2) The balance-sheet and profit and loss accounts of the Producer Company shall be prepared, as far as may be, in accordance with the provisions contained in section 129.]

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