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123The directors shall cause proper books of account to be kept with respect to:—
(a)all sums of money received and expended by the company and the matters in respect of which the receipt and expenditure takes place;
(b)all sales and purchases of goods by the company ; and
(c)the assets and liabilities of the company.
Proper books shall not be deemed to be kept if there are not kept such books of account as are necessary to give a true and fair view of the state of the company's affairs and to explain its transactions.
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