The function of a correctly prepared Balance Sheet is to exhibit the true and correct view of the state of affairs of any concern.
You can refer book for Accounts Executive (Recording, Reporting) by Indian Author.
Book Name-How to Read a Balance Sheet
Author Name-by Kakani Ramchandran
Price-Rs.265 (approximately)
Link : http://www.amazon.in/Read-Balance-Sheet-Kakani-Ramchandran/dp/1259028437/ref=lp_4149420031_1_6?s=books&ie=UTF8&qid=1493616241&sr=1-6