LLP cash book requirement: maintain prescribed ledger format and a separate cash book for each LLP. The instrument prescribes the format of the LLP's Cash Book (Form No.87B) for an LLP in liquidation, listing columns for date, particulars, ledger folio, receipt and voucher numbers, cash and bank entries for receipts and payments, and balances, and requires a separate Cash Book for each LLP to ensure systematic recording of cash and bank movements linked to vouchers.