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What are some books which can help me in reading?

I think ACCA may be the good answer for your question. Start with F3 - Financial accounting and then, the next level is F7 - Financial reporting. In the F3, you will know how to book an entry and basic knowledge about International Accounting Standards such as Fixed assets, revenue and cash F7 will help you prepare financial statements (which include BS, CF, P/L as you stated), as a result, you will know the meanings of each report. Hope that helps.