sr.
no accounting name group
1 accounting charges paid indirect exp
2 advance income tax paid current asset
3 advance to income tax party loan and advance
4 advertisment indirect exp.
5 audit/ accounting fees payable provision
6 auditors remueration indirect exp
7 bad debts indirect exp.
8 bank cash credit loan bank occ
9 bank charges and commision indirect exp.
10 bank current A/C bank A/C
11 bank overdraft bank overdraft A/c
12 bank - saving a/c bank A/C
13 bank- stock hypothecation loan securd loan
14 bank- term loan securd loan
15 bank - car laon securd loan
16 bills payable current liabilities
17 bills receivable current asset
18 bonus to factory employees and workers direct exp.
19 bouns to office employee indirect exp.
20 books and periodicals indirect exp.
21 brokergae indirect exp.
22 buliding fixed asset
23 buliding fund reserve and surplus
24 capital capital a/c
25 carriage inward direct exp.
26 carriage outward indirect exp
27 carteg direct exp.
28 ceremony expenese advance suspense
29 commission paid indirect exp.
30 commision received indirect income
31 compensation recevied indirect income
32 computer fixed asset
33 computer maintanance indirect exp.
34 consultation charges indirect exp.
35 convertible bonds investment
36 credit card bank occ
37 debentures of ….co…Ltd investment
38 deposite (flat, office, godown) deposite (assest)
39 deposite with …..co Ltd deposite (assest)
40 deposite with M.S.E.B deposite (assest)
41 deposite with muncipal corporation deposite (assest)
42 depreciation fund reserve and surplus
43 depriceation on asset in factory direct exp.
44 deprication on other asset indirect exp.
45 direct material exp. direct exp.
46 direct salary indirect exp.
47 general reserve reserve and surplus
48 general sales (MST) sales
49 goodwill fixed asset
50 gratuity (paid) indirect exp.
51 import duty direct exp.
52 incentive paid to staff indirect exp.
53 income tax a/c duties &taxes
54 income tax (TDS) collected duties &taxes
55 income tax apid indirect exp
56 input service tax duties &taxes
57 input vat duties &taxes
58 insurance claim received indirect income
59 insurance premuim indirect income
60 intreest in firm investment
61 interest paid on loan indirect exp.
62 interest received indirect income
63 internet charges indirect exp.
64 labor welfare for workers direct exp.
65 land & buliding fixed asset
66 land freehold fixed asset
67 lease rent indirect exp.
68 legal exp. indirect exp.
69 life insurance premuim capital a/c (drawing)
70 livestock current asset
71 loan to (employee) loan & advance
72 local conveyance indirect exp.
73 loose tools fixed asset
74 loss by damage a/c indirect exp.
75 loss by fire / theft / earthquaks indirect exp.
76 loss on sales of fixed asset indirect exp.
77 machinery A/c fixed asset
78 miscellaneous Exp. indirect exp.
79 mobile phone fixed asset
80 municipal tax indirect exp.
81 muncipal tax payable provision
82 national saving certificate investment
83
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