What is "books and papers", "books of accounts" and "financial statements"

What are books and papers?
according to section 2(12) of Companies Act 2013,  "books and papers" and "books or papers"  includes books of accounts, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form.

what are books of accounts?
according to section 2(13) of Companies Act 2013 books of accounts includes records maintained in respect of―

• All sums of money received and expended by the company and matters in relation to which the receipts and expenditure have occurred;
• All sales and purchase of goods and services by the company;
• The assets and liabilities of the company: and
• The item of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under this section.

Note:- section 148 it is the section of the companies which are specified by the central government.

What is the financial statement?
According to Section 2(40) of Companies Act 2013, a financial statement in relation to a company includes

• A balance sheet as at the end of the financial year;
•  A profit and loss account, or in the case of a company carrying on any activity, not for profit which means the companies under Section 8, income and expenditure account for the financial year;
• Cash flow statement for the financial year;
• A statement of changes in equity, if applicable; and
• Any explain a tree note annexed to for forming part of any document referred two in sub clause (i) to sub clause (iv).

Note:- hair sub clause (i) to sub clause (iv) means the point related to the relevant topic point no. (i) is sub Clause (i) and point no. (iv) is sub clause (iv)