Every LLP shall keep books of account, which shall contain 

1
Statement of cost of goods purchased inventories, work-in-progress, finished goods and cost of goods sold. 
2
A record of the assets and liabilities of the LLP.
3
Particulars of all sums of money received and expended by the LLP and the matters in respect of which the receipt and expenditure takes place. 
4
All of the above. 

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