Fixed Energy Charges - UPSEB Fixed Energy Charges - HSEB Fixed Energy Charges - PSEB Fixed Energy Charges - RSEB Fixed Energy Charges - HPSEB Fixed Energy Charges - UT of Chandigarh Fixed Energy Charges - J & K Fixed Energy Charges - DESU Fixed Energy Charges - MPSEB Fixed Energy Charges - MSEB Fixed Energy Charges - GSEB Fixed Energy Charges - Govt. of Goa Fixed Energy Charges - UT of Daman & Diu Fixed Energy Charges - UT of Dadra, Fixed Energy Charges - APSEB Fixed Energy Charges - Kerela SEB Fixed Energy Charges - Karnataka SEB Fixed Energy Charges - TNEB Fixed Energy Charges - Pondicherry Fixed Energy Charges - WBSEB Fixed Energy Charges - OSEB Fixed Energy Charges - BSEB Fixed Energy Charges - DVC Fixed Energy Charges - Govt. of Sikkim FIXED ENERGY CHARGES-ASEB Fixed Energy Charges - Jharkhand SEB Fixed Energy Charges - BALCO Fixed Energy Charges - PGCIL Fixed Energy Charges - Uttranchal Power Corporation Ltd. Fixed Energy Charges - Northern Railways Nagar Haveli Fixed Energy Charges - Chattisgarh SEB
10/24/2002
2
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY
Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges Other Charges
- UPSEB - HSEB - PSEB - RSEB - HPSEB - UT of Chandigarh -J&K - DESU - MPSEB - MSEB - GSEB - Govt. of Goa - UT of Daman & Diu - UT of Dadra, - APSEB - Kerela SEB - Karnataka SEB - TNEB - Pondicherry - WBSEB - OSEB - BSEB - DVC - Govt. of Sikkim Nagar Haveli
Other Charges - Chattisgarh SEB
OTHER CHARGES-ASEB Other Charges - Jharkhand SEB Other Charges Other Charges - BALCO - PGCIL
Other Charges - Uttranchal Power Corporation Ltd. Other Charges - Northern Railways
10/24/2002
10
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY
0117
WHEELING CHARGES
011701
Wheeling Charges
10/24/2002
11
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY
0119
INTERNAL CONSUMPTION OF POWER
011901
Internal Consumption of Electricity
[Other Than Auxilliary Consumption]
10/24/2002
12
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 02 DESCRIPTION INCOME FROM SERVICES RENDERED
Income from Project Consultancy, Other Fee for Services Rendered
Management Supervision Fees Programmes.
Income from Management Development
O&M Management Fees for Stations/ TLs including Sub-Stns.from Customers Fees for Consult.services ASEA Sweden Site Facilities for BCPP Income from Overseas Consultancy/Project- Indian Currency Income from Export Incentives Income from Turnkey Project (Civil) - Indian Currency - Indian Currency
Income from Turnkey Project (Erection) - Indian Currency Income from Turnkey Project (Supply) - Indian Currency
10/24/2002
13
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 02 DESCRIPTION INCOME FROM SERVICES RENDERED
0202
INCOME FROM OVERSEAS CONSULTANCY/PROJECT- FOREIGN CURRENCY
Income from Overseas Consultancy/Project- Foreign Currency Income from Export Incentives Income from Turnkey Project (Civil) - Foreign Currency - Foreign Currency
020201 020202 020211 020212 020213
Income from Turnkey Project (Erection) - Foreign Currency Income from Turnkey Project (Supply) - Foreign Currency
10/24/2002
14
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 03 DESCRIPTION INTER DIVISIONAL TRANSFERS
0304
CC EXP CHARGED TO REVENUE
030401
CC Exp Charged to Revenue
10/24/2002
15
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME
0401
INCOME FROM INVESTMENTS (INCL. TDS)
040101 040111 040112 040113
Income from Trade Investments Income from Non Trade Investments Dividend from Non-Trade Invetsments Dividend from Trade Investments
10/24/2002
16
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME
0402
INTEREST EARNINGS (INCL.TDS) FROM BANKS
040201 040202 040206 040207 040208 040209 040225
Interest from Banks. Interest from Foreign Banks Interest on STD against Bond ApplicationMoney Bond Funds Interst on IW Bond STDs Interest from Indian Banks in Foreign Currency Interest on Short Term Deposits against Public Deposit Funds INTEREST ON OTHER DEPOSITS WITH SUBSIDIARIES OF BANKS
10/24/2002
17
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME
Interest from Contractors Interest from Employees on Loans. Interest from Government on Deposits Interest from Others Interest on Call Money deposit with DFHI Interest on Investment in Government Securities out of Public Deposit Funds Interest from Securities INTEREST FROM TRADE INVESTMENTS DEBENTURES/BONDS
10/24/2002
18
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME
Sale of Tender Forms Foreign Currency Sale of Tender Forms-Indian Currency Power Charges Recovered from Contractors Other Recoveries from Contractors / Sale of Other Documents Fee for Application Form for Recruitment Liquidated Damages Recovered Workshop & Other Services to Contractor Miscellaneous Income from Foreign Sale of Scrap Earnest Money Forfeited Transit Hostel Recoveries Vehicle Hire Charges Site Facilities for BCPP Other Miscellaneous Receipts Contribution from Retired NTPC Employeestowards Medical Facilities Recoveries from Deputationists Towards Service Contributions Recoveries/Delegation Fee etc. received for R&D Seminars/Workshops Fixed Charges of Common Facilities at KSTPP recovered from BCPP Corporate Overheads Recovered from BCPP Favourable Exchange Rate Fluctuation on Current Assets Receipts under loss of profit policy Contracts - Foreign Currency Suppliers
10/24/2002
23
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 05 DESCRIPTION TOWNSHIP RECOVERIES
Water Charges from Employees ResidentialBuildings Water Charges from Others - ResidentialBuildings Other Recoveries from Employees for Hospital Receipts Horticulture Receipts Recoveries of Rent - Non Residential Subsidised Transport Receipts Other Sundry Receipts Electricity Charges Recovered for Non Residential Buildings Water Charges Recovered for Non Residential Buildings Residential Buildings Other Recoveries from Others-ResidentialBuildings
10/24/2002
24
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
Prior Period Income-Sale of Energy Excess Provision Written Back Excess Depreciation Written Back Interest Written Back Depreciation Written Back on Conversion of Loan into Equity Other Prior Period Income Provision for Bad & doubtful debts W/B PROVISION FOR BAD & DOUBTFUL ADVANCES PROVISION FOR BAD & DOUBTFUL CLAIMS Provision for shortage in materials written back Provision for shortage in construction stores written back Provision for other losses written back Provision for bad and doubtful construction advances written back Provision for obsolence in stores written back WRITTEN BACK WRITTEN BACK
10/24/2002
25
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
0604
PRECOMMISSIONING INCOME
060401
Income from Generation of Electy. DuringPrecommissioning Period i.e. Trial Runs
10/24/2002
26
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
0605
GRANTS-IN-AID REVENUE NATURE
060501
Grants-In-Aid from Govt/Other Agencies for R&D
10/24/2002
27
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
0606
PROFITS ON SALE OF FIXED ASSETS
060601
Profit on Sale of Fixed Assets
10/24/2002
28
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
0607
EXCESSES ON PHYSICAL VERIFICATION
060711 060712 060722 060723
Excess on Physical Verification Construction Stores Excess on Physical Verification - Fuel Excess on Physical Verification - O & M Excess on Physical Verification - Other Stores
10/24/2002
29
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 06 DESCRIPTION NON OPERATING INCOME
0608
PROFIT ON SALE OF STORES
060801
Profit on Sale of Surplus Material/Store
10/24/2002
30
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 07 DESCRIPTION SALE OF BY-PRODUCTS
0701
SALE OF BY PRODUCTS
070101 070102
Sale of By-Products and Residuals e.g. Steam, Ash Distilled Water etc. Sale of Ash bricks/products
10/24/2002
31
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0942
INTEREST EARNING FROM BANK-CAPITAL
094201 094202 094206 094207
Int. from Banks Int. from Foreign Banks Int.on STD against Bond Appln Money Interest on IW Bonds-STDs
10/24/2002
32
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0943
INTEREST FROM OTHERS-CAPITAL
094301 094302 094310
Int. from Contractors Int. from Employees Loan Int. from Others
10/24/2002
33
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0945
HIRE CHARGES
094501 094502
Hire Charges for Constn Equip Hire Charges for P&M Others
10/24/2002
34
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
Sale of Tender Forms Foreign Currency Sale of Tender Forms Indian Currency Power Charges from Contractos Other Recoveries from Contracors Sale of Other Documents Fees for Appln.forms Rectt Liquidated Damages Recovered Workshop & Other Services to Contractors Sale of Scrap Earnest Money Forfeited Transit Hostel Recoveries Vehicle Hire Charges Other Misc. Recpts Recoveries from Deputaionists
10/24/2002
35
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
Recovery of Rent from Residential Bldg Recovery of Rent from Others Electricity Charges Employees Electricity Charges Others Water Charges Employees Water Charges Others Other Recoveries- Employees Other Recoveries- Others Hospital Receipts Horticulture Receipts Recovery of Rent - Non Residential Subsidised Transport Receipts Other Sundry Receipts Electricity Charges- Non Residential Water Charges - Non Residential
10/24/2002
36
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0961
INCOME CAPITAL
096110 096111 096115
Excess Provision Written Back Excess Depreciation Written Back Other Prior Period Income
10/24/2002
37
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0966
PROFIT ON SALE OF FIXED ASSETS -CAPITAL
096601
Profit on Sale of Fixed Assets
10/24/2002
38
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0967
EXCESS ON PHYSICAL VERIFICATION-CAPITAL
096711
Excess on Physical Veri. Constn. Stores
10/24/2002
39
CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 09 DESCRIPTION INCOME DURING CONSTRUCTION
0968
PROFIT ON SALE OF STORES-CAPITAL
096801
Profit on Sale of Surplus Stores
10/24/2002
40
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 11 DESCRIPTION POWER PURCHASED
1101
PURCHASE OF POWER
110101
Power Purchased
10/24/2002
41
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
Salaries & Allowances -Supervisors Incentive - Generation Over Time Payment under Voluntary Retirement Scheme - Supervisors EX-gratia in Lieu of Statutory Profit Sharing Bonus Leave Encashment - Supervisors - Current Year Incentive - Project Retrenchment Compensation - Supervisors Interest on DA Deposit-Non Executive Leave Encashment - Supervisors - Previous Year Foreign Deputation Allowance(Supervisor)
10/24/2002
43
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
Salaries and Allowances-Executives Incentive - Generation Payment under Voluntary Retirement Scheme - Executives Ex-gratia in Lieu of Profit Sharing Incentive - Project Retrenchment Compensation Rent Paid for Co. Leased Accomadation Leave Encashment - Executives - Previous Year Foreign Deputation Allowance(Executives) Bonus Leave Encashment - Executives - Current Year
10/24/2002
44
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
1204
DIRECTORS' REMUNERATION
120401 120406 120410 120411 120412 120415 120421
Salaries and Allowances-Directors Incentive - Generation Ex-gratia in Lieu of Profit Sharing Incentive-Projects Company Leased Accommodation -Directors Leave Encashment - Directors - Previous Year Bonus Leave Encashment -Directors - Current Year
10/24/2002
45
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
Corpn's Contribution to PF-Workmen Corpn's Contribution to FPF-Workmen Corpn's Contribution to Gratuity Corpn's Contribution to Workers Workmen Compensation Scheme
Corpn's Contribution to Pension Fund Workmen Corpn's Contribution to Other Funds/ Schemes Workmen Foreign Service Contributions - Workmen Corpn's Contribution to PF-Supervisors Corpn's Contribution to FPF-Supervisors Corpn's Contribn.to Gratuity-Supervisors Corpn's Contribution to Pension Fund Supervisors Corpn's Contribution to Other Funds Corpn's Contribution to PF -Executives Corpn's Contribution to FPF-Executives Corpn's Contribution to Gratuity Executives Corpn's Contribution to Pension Fund Executives Corpn's Contribution to Other Funds/ Schemes - Executives Foreign Service Contributions-Executives Corpn's Contribution to PF-Directors Corpn's Contribution to FPF-Directors Corpn's Contribution to Gratuity Directors Corpn's Contribution to Pension Fund Directors Corpn's Contribution to Other Funds/ Schemes - Directors Foreign Service Contributions - Director Schemes Supervisors Foreign Service Contribution Supervisors
10/24/2002
46
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
Liveries and Uniforms Canteen Subsidy PF and Other Funds Administration Charge Games and Sports Expenses Awards to Empoyees Reimbursement of Medical Expenses - Hospitalisation - Non referred Reimbursement of Medical Expenses Reimbursement of Medical Expenses Hospital Expenses Medical Expenses (Purchase of Med.store) Reimbursement of Medical Expenses to Retired NTPC Employees Safety Equipment and Appliances Reimbursement of Tuition Fee - EmployeesChildren MERIT SCHOLARSHIP TO EMPLOYEES' Reimbursement of Employees Welfare Expr Family Planning - Cash Incentives OTHER EMPLOYEE WELFARE EXPENSES Monthly Payment under economic rehablitaion scheme PENSION FUND-ADMINISTRATION CHARGES Group Insurance Premium - Workmen Group Insurance Premium - Supervisors Group Insurance Premium - Executives Group Insurance Premium - Directors POST RETIREMENT MEDICAL BENEFITS Leave Travel Concession - Workmen Scheme A Leave Travel Concession - Workmen Scheme B Leave Travel Concession - Supervisors Scheme A Leave Travel Concession - Supervisors Scheme B Leave Travel Concession - Executives Scheme A Leave Travel Concession - Executives Scheme B Leave Travel Concession - Directors Leave Travel Concession - Foreign posted Employees - Indian Currency Leave Travel Concession - Foreign posted Employees - Foreign Currency Workmen Compensation - Workmen Compensation - Supervisors Compensation - Executivs Overseas Medical Insurance NTPC's Contribution of HBA Insurance Premium Reimbursements of Medical Expenses - Hospitalisation - Referred LTC - Cash Lumpsum Assistance - Workmen CHILDREN Non-hospitalisation Directors
10/24/2002
47
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST
Material Issued for R&M of Plant/Admn. Buildings Payments to Outside Agencies for R&M of Plant/Admn. Buildings Other Expenses on R&M of plant/Admn. Buildings Materials Issued for R&M of Township Buildings Payments to Outside Agencies for R&M of Township Buildings Other Expenses on R&M of Township Buildg R&M of Leased Buildings Repair and Maintenance of leased premises - Residential
10/24/2002
50
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1302
REPAIRS & MAINTENANCE-PLANT & MACHINERY - POWER STATION
Material Issued for R&M of Plant & Mach.-Stations Payments to Outside Agencies for R&M of P&M-Stations Other Expenses on R&M of P&M Stations Material Issued for R&M of Plant and Mach - Breakdown Maintenance Payemnt to outside agencies for R&M of P&M - Breakdown Maintenance Other Expenses on R&M of P&M - Breakdown Maintenance Material issued for R&M of P&M - Preventive Maintenance Payment to outside agencies for R&M of P&M - Preventive Maintenance Other Expenses on R&M of P&M - Preventive Maintenance Material issued for R&M of P&M - Others Payement to outside agencies for R&M of P&M - Others Other expenses on R&M of P&M - Others Expenditure on Y2K compliance
10/24/2002
51
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1304
REPAIRS & MAINTENANCE - PLANT & CONSTRUCTION EQUIPMENTS
Material Issued for R&M of Construction Equipments
MACHINERY -
130401 130402 130404
Payments to Outside Agencies for R&M of Construction Equipments Other Expenses on R&M of Construction Equipments
10/24/2002
52
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
Material Issued for R&M of Roads,Bridges& Culverts Plants/Admn. Area Payment to Outside Agencies for R&M of Roads Bridges and Culverts Plan/Admnarea Other Expenses on R&M of Roads, Bridges & Culverts -Plant Admn Area Material Issued for R&M of Roads,Bridges& Culverts-Township Payments to Outside Agencies for R&M of Roads Bridges and Culverts - Township Other Expenses on R&M of Roads, Bridges & Culverts - Township Material Issued for R&M of Vehicles Other Expenses on R&M of Vehicles Plant/Admn. Plant/Admn Payments to Outside Agencies for R&M of Vehicles - Plant / Admn Material Issued for R&M of Vehicles - Township Payments to Outside Agencies for R&M of Vehicles -Township Other Expenses on R&M of Vehicles Material issued for R&M of Office Township Equipments & Other Assets
Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Plant/Admn Other Expenses on R&M of Office Equipt &Other Assets -Plant/Admn. Material issued for R&M of Office Equipt& Other Assets -Township Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Township Other Expenses for R&M of Office Equipt & other Assets -Township Expenditure on Y2K compliance
10/24/2002
53
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1306
FUEL COSTS
130601 130602 130611 130612 130621 130631
Consumption of Coal Consumption of HSD/LDO in Locos Consumption of Furnace Oil Consumption of HSD/LDO Consumption of Gas Consumption of Naptha
10/24/2002
54
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1307
POWER CHARGES
130701 130711 130721 130751 130761 130771
Power Charges for Construction Works NTPC Generated Electricity Charges Office NTPC Electricity Charges Township NTPC Generated Generated
Power Charges Construction Supplied by Third Party Electricity Charges - Office Supplied byThird Party Electricity Charges - Township Supplied Third Party
10/24/2002
55
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1308
CHEMICALS CONSUMED
130801
Chemicals Consumed
10/24/2002
56
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1309
WATER CHARGES
130901 130911 130921 130931
Water Charges Operation Water Charges Construction Water Charges-Office Water Charges-Township
10/24/2002
57
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1310
ELECTRICITY DUTY ON GENERATION
131001 131011
Electricity Duty on Generation Electricity Duty on Generation Auxilliary Consumption
10/24/2002
58
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1311
PAYMENTS TO ENVIRONMENT PROTECTION
AUTHORITIES
131101
Water Cess & Environment Protection Cess
10/24/2002
59
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND
1312
WHEELING CHARGES
131201
Wheeling Charges
10/24/2002
60
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
Advertisement for Recruitment Reimbursement of Fare to Candidates Other Recruitment Expenses Stipend to Trainees EETs Stipend to Trainees -P&F - Trainees Stipend to Trainees Supervisor/Diploma Stipend to Trainees -Artisan Training Cost and Others STIPEND TO TRAINEES -OTHERS In-House Staff Developt Program Expenses Fee Paid for Outside Staff Devt.Program Training Programme for Workers Travelling Expenses EET's Travelling Expenses P&F - Trainees Travelling Expenses -Supervisor /DiplomaTrainees Travelling Expenses-Artisan Trainees Scholarships - SC/ST Graduate Engg. Students Scholarships - SC/ST Diploma Course Students Appearing for Interview Payment to Recruitment Board Members
10/24/2002
61
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1403
LEGAL FEES
140301
Legal Expenses
10/24/2002
62
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1404
PROFESSIONAL CHARGES & CONSULTANCY EXPENSES
140401 140405 140410 140411 140421 140422
Remuneration to Consultants Drafting Charges for Preparation & Other Professional Charges Consultancy Charges for Environmental Studies Internal Audit Fees out of Pocket Exp.to Internal Auditors Printing of Drawings
10/24/2002
63
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
Postage and Telegrams Telephone Charges Telex Charges Expenses on Courier Services Cellular Telephone Charges Hot Line Expenses Pager Charges Wireless Expenses Sattelite Communication Expenses E-mail Expenses INTERNET EXPENSES
10/24/2002
64
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1407
TENDER EXPENSES
140701 140704 140705 140707 140708
Printing & Stationery Tenders Advertisement for Tenders Foreign Currency Advertisement for Tenders Ind. Currency Purchase of Tender Forms-Indian Currency Purchase of Tender Forms-Foreign Currncy
10/24/2002
66
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1408
PAYMENT TO STATUTORY AUDITORS
140801 140802 140805 140809
Statutory Audit Fee Payment to Statutory Auditors for Payment to Statutory Auditors in Statutory Auditors out of Pocket Tax Audit Other Capacities Expenses
10/24/2002
67
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1409
ADVERTISEMENT & PUBLICITY COST
140901 140902 140908 140909
Advertisement Expenses Publicity Expenses Exhibition Stall and Conference ExpensesForeign Currency Exhibition Stall and Conference ExpensesIndian Currency
10/24/2002
68
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1410
PRINTING AND STATIONERY
141001 141002
Printing and Stationery Printing Expenses for Inhouse Journals and Newsletters
10/24/2002
69
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1411
EDP EXPENSES
141101 141102 141103 141104
EDP Rental Stationery EDP Stores Consumables Other Expenses
10/24/2002
70
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1413
ENTERTAINMENT EXPENSES
141301
Entertainment Expenses
10/24/2002
72
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1414
DIRECTOR'S FEES
141401
Director's Sitting Fee/Expenses
10/24/2002
73
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1415
TRANSIT HOSTEL EXPENSES
141501
Transit Hostel Expenses
10/24/2002
74
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1416
BOOKS AND PERIODICALS
141601 141602
Books, Periodicals and Journals Indian Currency Books, Periodicals and Journals Foreign Currency
10/24/2002
75
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1417
EDUCATION EXPENSES
141701 141702 141703 141704 141705 141709
Recurring Grants to Educational Instn. Capital Grants to Educational Instn Reimbursement of Revenue Expenses to Kendriya Vidyalaya Sangathan Reimbursement of Revenue Expenses to Other Educational Institutions Reimbursement of Education Expenses - Overseas Other Miscellaneous Expenses for Educational Institutions
10/24/2002
76
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1420
DONATIONS
142001 142002 142003 142004 142005 142006
Donations PM's National Relief Fund (Flood Relief) PM's National Relief Fund (Drought Rlf ) PM's National Relief Fund (Maharashtra Earthquake) Maharashtra CM's Relief Fund ANDHRA PRADESH CM'S RELIEF FUND
10/24/2002
78
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1421
RENT
142101 142102
Rent-Office Accommodation Rent - Transit hostel
10/24/2002
79
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1422
RESEARCH & DEVELOPMENT EXPENSES
142201 142202 142203
R & D Expenses against Govt Grants Research and Development Expenses-Others R&D-Seminar/Workshop Expenses
10/24/2002
80
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1423
ASSETS OF SMALL VALUE WRITTEN OFF
142301
Plant & Machinery,Scientific Appliances & Loose Tools Written off
10/24/2002
81
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1428
EXPENDITURE ON TURNKEY PROJECT - INDIANCURRENCY
142801 142802 142803
Expenditure on Turnkey Project (Civil) Expenditure on Turnkey Project (Erection) Expenditure on Turnkey Project (Supply)
10/24/2002
85
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1429
EXPENDITURE ON TURNKEY PROJECT - FOREIGN CURRENCY
142901 142902 142903
Expenditure on Turnkey Project (Civil) Expenditure on Turnkey Project (Erection) Expenditure on Turnkey Project (Supply)
10/24/2002
86
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1431
LOSS ON SALE OF FIXED ASSETS
143111
Loss on Sale of Fixed Assets
10/24/2002
87
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1441
COMMUNITY DEVELOPMENT & WELFARE EXPENSES
144101 144102 144103 144104 144105
Family Planning Camp Expenses Waste Land Development Expenses Tree Plantation Outside Plant Township R & R Expenses Other Commnunity development expenses
10/24/2002
88
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
1443
WASTE LAND DEVELOPMENT EXPENSES - NTPC OWN LAND
144301 144311 144321
Tree Plantation Expenditure - Plant Tree Plantation Expenditure - Township Tree Plantation Expenditure - Others
10/24/2002
89
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
Salaries / Mandays - Direct Staff CC & Station Experts - expenses staff R & D experts - expenses
Repairs and Maintenance Rental of premises Inland Travel Foreign Travel Conveyance Printing and Stationery Computer Hire Charges Entertainment Books and Periodicals Consumables Seminars and Workshops Insurance Machine Hour Cost Miscellaneous Expenses
10/24/2002
90
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES
Transport Vehicle Running Expenses Horticulture Expenses Expenses on Hiring of Vehicles Hire charges - Office equipments Hire charges - construction equipments Operating expenses of construction Furnishing Expenses Subscription to Trade and Other Assocn. Hire Charges - Helicopter/Aircraft Visa & Entry Permit Charges - Overseas Reuter Monitoring Service Expenses Workshop Expenses (workshops other than for training, R&D and CENPEEP) Miscellaneous Expenses equipments Operating expenses of diesel generating sets
10/24/2002
91
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
INTEREST ON LOANS FROM GOI- SINGRAULI Penal Interest on Overdue Payments of Govt. Loans INTEREST ON LOANS FROM GOI- RAMAGUNDAM INTEREST ON LOANS FROM GOI- FARAKKA -I INTEREST ON LOANS FROM GOI- FARAKKA -II INTEREST ON LOANS FROM GOI- KAHALGAON INTEREST ON LOANS FROM GOI- NCTPP INTEREST ON LOANS FROM GOI- TALCHER STPS INTEREST ON LOANS FROM GOI- AURAIYA GAS INTEREST ON LOANS FROM GOI- ANTA GAS INTEREST ON LOANS FROM GOI- KAWAS GAS INTEREST ON LOANS FROM GOI- DADRI GAS INTEREST ON LOANS FROM GOI- GANDHAR GAS Interest on Loans from Government of India - Faridabad
10/24/2002
92
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Interest on Cash Credit from State Bank of India, Industrial Finance Branch Interest on Cash Credit from Canara BankNehru Place Interest on Cash Credit from Central Bank of India,Nehru Place Interest on Cash Credit from State Bank of Patiala, World Trade Centre Interest on Cash Credit from State Bank of Hyderabad, Nehru Place Interest on Cash Credit from State Bank of Mysore, Nehru Place Interest on Cash Credit from Bank of Baroda, Parliament Street Interest on Cash Credit from Union Bank of India,Industrial Finance Branch Interest on Cash Credit from Dena Bank, Daryaganj Interest on Cash Credit from Punjab & Sind Bank,Industrial Finance Branch Interest on Cash Credit from State Bank of Travancore, Karol Bagh Interest on Cash Credit from Oriental Bank of Commerce, Nehru Place Interest on Cash Credit from Indian Interest on Commercial Paper Overseas Bank,Nehru Place Interest on Cash Credit from State Bank of Bikaner & Jaipur,Connaught Place
10/24/2002
93
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Int. on Loan from West Merchant Bank Ltd Interest on Loan from Industrial Bank of Japan - I Interest on Loan from EXIM Bank Interest on Loan from Syndicate IBJ - II Interest on Loan from Bankers Trust Co.,Hongkong Interest on French Export Credit Interest on Belgian Export Credit Interest on loan from Banque Paribas Interest on Loan from IBRD Interest on Loan Asian Development Bank, Phillipines INTEREST ON LOAN FROM THE SUMITOMO BANK INTEREST ON LOAN FROM SOCIETE GENERALE INTEREST ON LOAN FROM THE SUMITOMO BANK INTEREST ON LOAN FROM ING BEARING INTEREST ON LOAN FROM BANKAMERICA, INTEREST ON LOAN FROM IBRD (LOAN 3632 B) INTEREST ON LOAN FROM OECF FOR SIMHADRI INTEREST ON LOAN FROM THE SBI,NEW YORK Interest on Loans from SBI, Tokyo Interest on loan drom State Bank of India, New York II Interest on Loan from Hongkong Bank Sumitomo III Interest on Loan (JBIC Loan - Tranche II) Simhadri Project Interest on Foreign Loans - State Bank of India - New York III Interest on JBIC Loan (Tranche III) Simhadri Project Penal Interest on Foreign Loans LIMITED, HONGKONG-I ASIA LTD. LTD.,HONGKONG-II
(PGCIL) SINGAPORE LTD. DM
INTEREST ON LOAN FROM IBRD (LOAN 3632 A) US $
10/24/2002
94
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Int. on Bonds Cumulative Series I Int. on Bonds NonCum Series I Int. on Bonds Cumulative 14% Series II Int. on Bonds NonCum 14% Series II Int. on Bonds Cumulative 10% Series II Int. on Bonds NonCum 10% Series II Int on Bonds 13% Cum Series III Int on Bonds 13% Non Cum Series III Int on Bonds 9% Cum Series III Int on Bonds 9% Non Cum Series III Int.on Bonds 9% Noncum Pvt.Placement Series IV Int.on Bonds 9% NonCum Pvt.Placement Series V Int.on Bonds 13% Non Cum Pvt.Placement Series VI Int.on Bonds 17% Non-Cum Pvt.Placement Series VII Int.on Bonds 9% Tax Free Non-Cum. Pvt.Placement Series VIII Int.on Bonds 17% Non-Cum Pvt.Placement Series IX INT.ON TRIPLE MONEY BONDS SERIES X Int.on Bonds 16.5 % Regular Return NON-CUMULATIVE BONDS SERIES X INT.ON BONDS 15.5% NON-CUM SERIES XI INT.ON BONDS 14% NON-CUM SERIES XI INT.ON BONDS 10.5% (TAX-FREE) NON-CUM Int.on Bonds 10.5% Non-cum Series XI SERIES XI
Interest on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principa (SRTPP) - Series XII, 2011 Interest on 9.55% Bonds - Series XIII-A Interest on 9.55% Bonds - Series XIII-B
Interest on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each with STRPP X1V, 1.08.2006
10/24/2002
95
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Int. on Bonds Cumulative Series I Int. on Bonds NonCum Series I Int. on Bonds Cumulative 14% Series II Int. on Bonds NonCum 14% Series II Int. on Bonds Cumulative 10% Series II Int. on Bonds NonCum 10% Series II Int on Bonds 13% Cum Series III Int on Bonds 13% Non Cum Series III Int on Bonds 9% Cum Series III Int on Bonds 9% Non Cum Series III Int.on Bonds 9% Noncum Pvt.Placement Series IV Int.on Bonds 9% NonCum Pvt.Placement Series V Int.on Bonds 13% Non Cum Pvt.Placement Series VI Int.on Bonds 17% Non-Cum Pvt.Placement Series VII Int.on Bonds 9% Tax Free Non-Cum. Int.on Bonds 16.5 % Regular Return Pvt.Placement Series VIII NON-CUMULATIVE BONDS SERIES X Int.on Bonds 17% Non-Cum Pvt.Placement Series IX INT.ON TRIPLE MONEY BONDS SERIES X Int.on Bonds 15.5% Non-cum Series XI Int.on Bonds 14 % Non-cum Series XI Int.on Bonds 10.5% Non-cum Series XI
10/24/2002
96
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1508
INTEREST ON LOANS FROM FINANCIAL INSTITUTIONS AND OTHER AGENCIES
Interest on Loan from UTI - I Interest on Loan from UTI - II Interest on Loan from UTI - III Interest on Loan from UTI - IV Interest on Loan from LIC - I Interest on Loan from LIC - II Interest on Loan from HDFC INTEREST ON LOAN FROM SBI, NEW YORK Interest on Inter Corporate Borrowings Interest on Loan from Govt. of Orissa Interest on Loans from HDFC - II Interest on Loans from State Bank of India INTEREST ON LOAN FROM ICICI LTD ICICI -II Bank of Maharashtra Indian Overseas Bank State Bank of Indore Vijaya Bank United Bank of India Bank of Punjab State Bank of Patiala State Bank of Mysore State Bank of Hyderabad State Bank of Bikaner and Jaipur UCO Bank Jammu and Kashmir Bank Ltd Union Bank of India State Bank of Saurashtra HDFC - III Punjab National Bank Indian Bank Power Finance Corporation ICICI - III State Bank of India - II State Bank of Travancore Power Finance Corporation - II Power Finance Corporation - III Power Finance Corporation - IV Interest accrued and due on loans from Allahabad Bank Interest accrued and due on loan from Corporation Bank
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1508
150866
INTEREST ON LOANS FROM FINANCIAL INSTITUTIONS AND OTHER AGENCIES
Interest accrued and due on loan from Central Bank of India
10/24/2002
98
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1509
INTEREST ON PUBLIC DEPOSITS
150901 150902 150903 150904 150925
Interest on Public Deposit Scheme - A Interest on Public Deposit Scheme - B Interest on Public Deposit Scheme - C Interest on Public Deposit Scheme - D Miscellaneous Expenses
10/24/2002
99
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1512
INTEREST ON OTHERS
151201 151202 151210
INTEREST PAID UNDER INCOME-TAX ACT INTEREST PAID UNDER WEALTH-TAX ACT INTEREST -OTHERS
10/24/2002
100
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1514
EXPENSES ON LOANS IN INDIAN CURRENCY
151401 151402
Front End Fees to Financial Institutions Other Expenses
10/24/2002
101
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Manager's Fees & Expenses Registrar to the Issue Fees and Expenses Advertisement and Publicity Brokerage Printing and Stationery Postage and Telegrams Appln. Fees & Filing Charges,listing Fees to Stock Exchanges Legal Expenses Taxes & Duties Underwriting Commission Expenses of Bankers to the Issue Mailing Expenses Reimbursible to Brokers Other Issue Expenses
10/24/2002
102
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1522
BONDS SERVICING EXPENSES
152201 152202 152203 152204 152205 152206 152220
Advertisement and Publicity Printing and Stationery Postage and Telegrams Annual listing fees Legal Expenses Bankers Handling Charges Others
10/24/2002
103
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
Advertisement and Publicity Brokerage & Commission Postage and Telegrams Legal Expenses Bank Charges Mailing Expenses Printing and Stationery Other Expenses
10/24/2002
104
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1525
REBATE TO CUSTOMERS
152501 152551
Rebate to customers LC Charges/Rebate Transferred to Stations
10/24/2002
105
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
L.C.charges Indian Currency L.C.charges for Sales Realisation Other bank charges Indian Currency Exchange rate fluctuations Stores, L.C. Charges - Foreign Currency Other Bank Charges - Foreign Currency Commitment Charges Commercial Paper Issue Expenses Spares others
10/24/2002
106
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1531
EXPENSES ON FOREIGN CURRENCY LOANS
153101 153102 153103 153104 153105 153110
Guarantee Commission Commitment charges Management Fees/ Arrangement Fees Legal Expenses on Foreign Loans Management/Arrangers Fee for foreign Loan Other expenses
10/24/2002
107
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 15 DESCRIPTION FINANCE & OTHER CHARGES
1532
GUARANTEE FEE ON DOMESTIC LOANS
153201
GUARANTEE FEE TO GOI ON UTI-I LOAN
10/24/2002
108
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1601
LASEHOLD LAND (INCLUDING DEVELOPMENT EXPENSES
160101 160102 160121 160124
Leasehold Land Plant/Office Area Leasehold Land Township Site Clearance and Levelling of Lease Hold Land - Plant Area Site Clearance and Levelling of Lease Hold Land - Township Area
10/24/2002
109
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
Main Plant Buildings off Site Buildings Service Buildings including MGR Bldg. Miscellaneous Steel Structures-includingCivil Works Building Temporary Constn Auxiliary Bldg HVDC Buildings Sub-station Buildings Main Plant Buildings - Gas Projects Internal Electrification Work Internal Electrification Work Internal Electrification Work Main Plant Buildings Off Site Buildings Service Buildings incl. MGR Workshop
Internal Electrification Work - Building Temp Const. Auxillary Building Internal Electrification Work Internal Electrification Work Sub Station Buildings Main Plant Buildings - Gas Project
10/24/2002
111
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
Water Supply and Drain Plant Area Sewerage and Effluent Disposal Plantarea Water Supply System Township Sewerage and Drainage System Township Temporary Construction - Water Supply Township Temporary Construction-Sewerage and Drainage System Township Temporary Construction - Water Supply & Drains - Plant Temporary Construction - Sewerage and Effluent Disposal Plant
10/24/2002
114
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1613
WATER SUPPLY, SEWERAGE & DRAINAGE -CIVILWORKS & OTHERS
Water Supply & Drains - Plant Area Sewerage & Effluent Disposal -Plant Area Water Supply System - Township Sewerage & Drainage System - Township Temporary Construction - Water Supply - Township Temporary Construction -Sewerage & Drainage System -Township Temporary Construction - Water Supply & Drains - Plant Temporary Construction - Sewerage & Effluent Disposal -Plant
10/24/2002
115
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1615
MGR TRACK AND SIGNALLING SYSTEM
161501
MGR Track & Signalling System
10/24/2002
116
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
Steam Generator Turbine Generator including EOT Cranes Coal Handling System Fuel Oil Handling System Ash Handling System Cooling Water System including Cooling Towers Control and Instrumentation Service and General Station Equipments Electrical and Auxilliary Equipments Chimney Water Treatment Plant Power Station Switch Yard Main Electrical Equipments Mechanical and Auxilliary Equipments Compressed Air System MGR Workshop Equipments MGR Locos & Shunting Locos MGR Wagons Special Bogey Wagons Fire Fighting Engines & Tenders Survey Instruments Stores Equipments (Material Handling) Workshop Equipments Laboratory Equipments Pattern,Dies & Templates Stringing Machines Towers Conductors and Earthwires Accessories for Conductors and Earthwire Insulators and Hardwares Sub-Station Equipments 100 Kva & Below PLCC Equipments Shunt Reactors 400/220/132 KV Switchyard Bays-NTPC Site 400/220/132 Kv Switchyard Bays at Tele metering equipments Static VAR compensator Thyristor Valves incl. Valve Cooling Control Equipment SEB Sites Common facilities owned by NTPC at SEB Sub-stations
10/24/2002
119
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
PLANT AND MACHINERY
Convertor Transformers Smoothing and Shunt Reactors Arrestors Measuring Transformers Filter and Shunt Equipment PLC Filter Equipment Auxiliary Systems,Oil,Cables etc. Turbine Generator - Gas Projects Handling System - Gas Projects C&I System Equipment - Gas Projects A.C Ventilation/Fire Fighting System/ Black Start System - Gas Projects
10/24/2002
120
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1622
CONSTRUCTION EQUIPMENTS
162201 162202 162204 162207
Earthmoving Equipments Building Construction Equipments Tractors, Trailors, and Heavy Duty Cranes Vehicles for Construction
10/24/2002
121
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1623
ELECTRICAL INSTALLATIONS
162301 162302 162309 162310
Construction Power Supply System-Plant Township Power Supply System Other Electrical Installations Permanent Power Supply System Plant
10/24/2002
122
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
Furniture -Township Furniture -Canteen Furniture -Office and Others Fixtures Partition in Own Buldg -Office Fixtures Partition in Own Buldg.township Fixtures-Fan-Plant/Office Fixtures-Fan-Township Fixtures Other Electrical Fittings Fixtures Other Electrical Fittings Plant/Office Township
10/24/2002
125
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
1631
EDP & WP MACHINES
163101 163102 163103 163110
Mainframe computer Satellite communication system Personal Computers with accessories Other EDP machines
10/24/2002
126
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION
Salary, Wages and Benefits Power Charges Repairs and Maintenance Buildings Repairs and Maintenance Plant/Machinery Rent Rates & Taxes Communication Expenses Insurance Travelling Expenses Payment to Statutory Auditors Advertisement and Publicity Professional Consultancy Charges Depreciation Sales Written Back PRIOR PERIOD EXPENSES - INTEREST Others
10/24/2002
133
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1803
TEMPORARY WORKS WRITTEN OFF
180301 180302
Temporary Works Written off Capital Expenditure Not Represented by Assets
10/24/2002
134
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1804
PROVISION FOR BAD DEBTS/ADVANCES
180401 180402 180409 180415 180416
Provision for Bad and Doubtful Debts Provision for Bad and Doubtful Provision for Tariff Adjustment Provision for Interest and Interest Differential on SEB Bonds Construction Advances Provision for Bad and Doubtful Advances
10/24/2002
135
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1805
PROVISION FOR BAD AND DOUBTFUL CLAIMS
180501
Provision for Bad and Doubtful Claims
10/24/2002
136
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1806
PROVISION FOR STORES - OTHERS
180601 180602 180603 180610 180621 180622 180623
Provision for Shortages in Stores Provision for Shortages in Construction Stores Provision for Obsolescence in Stores Provision for Other Losses of Stores Provision for Gratuity Provision for shortages in fixed asset on physical verification Provision for dimunition in the value of long term investments
10/24/2002
137
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1807
BAD DEBTS WRITTEN OFF
180701
Bad Debts Written off (Gross)
10/24/2002
138
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
1808
SHORTAGES IN STORES WRITTEN OFF
180801 180811 180821 180831
Shortages in Stores Written off-Constn. Stores Gross Shortages in Stores Written off-O&M Shortages in Stores Written offShortages in Stores Written offSpares-Gross Fuel - Gorss Other Stores - Gross
10/24/2002
139
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES
Bad and Doubtful Advances Written off Bad and Doubtful Claims Written off FIXED ASSETS WRITTEN OFF Loss on Sale of Construction Stores Loss on Sale of O&M Stores Loss of Material in Transit Detailed Project Report expenses - Written off Other Losses Written off
10/24/2002
140
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES
1901
TRANSFER OF EXPENSES
190101
Expenses transferred to CC
10/24/2002
141
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES
1902
TAXES AND PROVISIONS
190201 190202 190203 190251
Income Tax and Provisions Wealth Tax and Provisions Income Tax Provision on Dividend INCOME-TAX RECOVERABLE FROM SEBS/ BENEFICIARIES
10/24/2002
142
CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES
Equity Share Capital Paid Up-Singrauli 600 MW Equity Share Cpital Paid Up-Singrauli 1400MW Equity Share Capital Paid Up - Korba - 1100MW Equity Share Capital Paid Up - Korba - 1000 MW Equity Share Capital Paid Up-Ramagundam 1100 MW Equity Share Capital Paid Up-Ramagundam 1000 MW Equity Share Capital Paid UpEquity Share Capital Paid UpEquity Share Capital Paid UpEquity Share Capital Paid UpEquity Share Capital Paid up Equity Share Capital Paid UpEquity Share Capital Paid UpEquity Share Capital Paid Up -CTP I Equity Share Capital Paid Up -Talcher Equity Share Capital Paid up - Auraiya Equity Share Capital Paid up - Anta 430 Equity Share Capital Paid up - Kawas Equity Share Capital Paid up - DGPP Equity Share Capital Paid up Equity Share Capital Paid up Gandhar Gas Power Project 650 MW FARIDABAD GAS POWER PROJECT 400 MW Farakka 600 MW Farakka 1000 MW Rihand 1000 MW Vindhyachal 1260 MW Vindhyachal Stage II Kahalgaon 840 MW Muradnagar 840 MW
Equity Share Capital Paid up - Farakka Stage III Equity Share Capital Paid Up -Rihand TL
10/24/2002
147
CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 21 EQUITY SHERE CAPITAL
2102
SHARE CAPITAL DEPOSIT
210201
Share Capital Deposit
10/24/2002
148
CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 22 RESERVES & SURPLUSES
2201
CAPITAL RESERVE
220101 220102
Capital Reserve Capital Contribution from Consumers
10/24/2002
149
CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 22 RESERVES & SURPLUSES
Head Office Singrauli STPP Korba STPP Ramagundam STPP Farakka STPP Rihand STPP Vindhyachal STPP NCTPP-Dadri Kahalgaon STPP BALCO Captive Power Plant Talcher STPP Auraiya Gas Power Project Anta Gas Power Project Kawas Gas Power Project Dadri Gas Power Project Kayamkulam STPP Mangalore STPP Unchahar STPP SIMHADARI STPP SIPAT Gandhar Gas Project Talcher (New) (Taken over from OSEB) Faridabad Gas Power Project Barh STPP Yamunanagar STPP CSES Muradnagar NOIDA Office - Constn. Group NOIDA Residential Project T&CC Office, Calcutta T&CC OFFICE, CHENNAI Northern Region Headquarters,Allahabad Western Region Headquarters, Bombay Southern Region Headquarters,Hyderabad Eastern Region Headquarters,Patna NCR Headquarters,New Delhi EOC NOIDA Office Tanda Thermal Power Plant Lalmatia Project Patna Koldam Hydroelectric Power Project
10/24/2002
153
CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 34 WROKING CAPITAL
Head Office Singrauli STPS Korba STPS Ramagundam STPS Farakka STPS Rihand STPS Vindhyachal STPS NCTPP-Dadri Kahalgaon STPS BALCO Captive Power Plant Talcher STPS Auraiya Gas Power Station Anta Gas Power Station Kawas Gas Power Station Dadri Gas Power Station Kayamkulam STPS Mangalore STPS Unchahar STPS SIMHADRI TPP SIPAT Gandhar Gas Station Talcher (New) (Taken over from OSEB) Faridabad Gas Power Station Barh STPP Yamunanagar STPS NOIDA OFFICE- CONSTN. GROUP NOIDA RESIDENTIAL PROJECT T&CC Office, Calcutta T&CC OFFICE, CHENNAI Northern Region Headquarters,Allahabad Western Region Headquarters, Bombay Southern Region Headquarters,Hyderabad Eastern Region Headquarters,Patna NCR Headquarters,New Delhi EOC NOIDA Office Tanda Thermal Power Project Koldam Hydroelectric Power Project
10/24/2002
155
CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 34 WROKING CAPITAL
Transfer of Sales -C.C. Transfer of Sales -SSTPS Transfer of Sales -KSTPS Transfer of Sales -RSTPS Transfer of Sales -FSTPS Transfer of Sales -Rh.STPS Transfer of Sales -VSTPS Transfer of Sales -NCTPP Transfer of Sales -Kh.STPS Transfer of Sales -BCPP Korba Transfer of Sales -TSTPS Transfer of Sales -Gas Project Auraiya Transfer of Sales -Gas Project Anta Transfer of Sales -Gas Project Kawas Transfer of Sales - Dadri Gas Station Transfer of Sales - Kayamkulam Transfer of Sales - FGUTPS Transfer of Sales - Simhadri Transfer of Sales - Jhanor GGPS Transfer of Sales - TTPS (Taken over) Transfer of Sales - Faridabad GPP Transfer of Sales - Barh STPP Transfer of Sales -N.R. Transfer of Sales -W.R. Transfer of Sales -S.R. Transfer of Sales -E.R. Transfer of Sales - NCR HQ Transfer of Sales - Tanda TPP Transfer of Sales - Koldam HPP
10/24/2002
157
CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 34 WROKING CAPITAL
DESU Mandaula Sub-station Ghaziabad Raichur-Munirabad LILO Deposit Work(KEB) Munirabad Deposit Work Cash Credit Fund Account - MPEB Deposit Work Cash Credit Fund Account - GAIL Deposit Work Cash Credit Fund Account - RAILWAY Deposit Work PGCIL - FARIDABAD SWITCHYARD WORK PGCIL - KAYAMKULAM QUARTERS WORK
10/24/2002
158
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
Cash Credit - State Bank of India, Cash Credit - Central Bank of India
Industrial Finance Branch, New Delhi Nehru Place
Cash Credit - Canara Bank, Nehru Place Cash Credit - State Bank of Patiala Connaught Place Cash Credit - State Bank of Hyderabad Nehru Place, New Delhi Cash Credit - State Bank of Mysore Cash Credit - Union Bank of India, Cash Credit - Dena Bank,Darya Ganj Cash Credit - Punjab & Sind Bank, Industrial Finance Branch,New Delhi Cash Credit - State Bank of Travancore Karol Bagh Cash Credit - Oriental Bank of Commerce,Nehru Place Cash Credit - Indian Overseas Bank, Nehru Place Branch,New Delhi Cash Credit - State Bank of Bikaner & Jaipur, Connaught Place Nehru Place,New Delhi Industrial Finance Branch,New Delhi Cash Credit - Bank of Baroda,Parl.Street
10/24/2002
159
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
4102
COMMERCIAL PAPER
410201
Commercial Paper
10/24/2002
160
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
10.5 % (TAX-FREE) NON-CUM. BONDS (PVT. PLACEMENT) SERIES XI,2001 (Pvt. Placement) Series XI,2001
10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principal Parts (SR Series XII, 2011 9.55 % Secured Non Cumulative Non Convertible Taxable Redeemable Bonds Series XIII-A, 18.04.2008
9.55 % Secured Non Cumulative Non Convertible Taxable Bonds with Separately Transferable Redeemable Principal Parts (SRTPP) Series XIII-B, 30.04.2008 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each with Separately Transf Redeemable Principal parts (STRPP) Series X1V, 1.08.2006
10/24/2002
161
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993 14% Redeemable Non-Conv.Bonds NonCum Series I,1993 14% Redeemable Non-Conv.Bonds CumulativeSeries II,1994 14% Redeemable Non-Conv.Bonds NonCum Series II,1994 10% (Taxfree) Redeemable Non-Conv.Bonds Cumulative Series II,1997 10% (Taxfree) Redeemable Non-Conv.Bonds NonCum, Series II,1997 13% Redeemable Non-Conv.Bonds CumulativeSeries III,1995 13% Redeemable Non-Conv.Bonds NonCum Series III,1995 9% (Taxfree) Non-Conv.Bonds Cum 9% (Taxfree) Non-conv.Bonds NonCum, Series III,1998 Series III,1998
9% (Taxfree) NonCum Bonds(Pvt.Placement)Series IV,1998 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series V,1999 13% Non-cumulative Bonds (Pvt.Placement)Series VI,1998 17% Non-Cumulative Bonds (Pvt.Placement)Series VII,1999 9% (Taxfree) NonCum Bonds(Pvt.Placement)SeriesVIII,2002 17% Non-cumulative Bonds (Pvt.Placement)Series IX,1999 16.5 % Regular Return Cum. Bonds Triple Money Bonds Series X,2001 15.5 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 14 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 10.5 % (Taxfree) Non-cum. Bonds (Pvt. Placement) Series XI,2001 Interest accrued and due on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principal Parts (SRTPP) - Series XII, 2011 Interest accrued and due on 9.55% Bonds - Series XIII -A Interest accrued and due on 9.55% Bonds - Series XIII -B Series X,2001 16.5 % Regular Return Non-Cum. Bonds Series X,2001
Interest accrued and due on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh e with STRPP Series X1V, 1.08.2006
10/24/2002
162
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
Unclaimed Interest on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeema Principal Parts (SRTPP) - Series XII, 2011 Unclaimed Interest on 9.55% Bonds - Series XIII-A Unclaimed Interest on 9.55% Bonds - Series XIII-B
Unclaimed interest on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each w SRTPP Series X1V, 1.08.2006
10/24/2002
163
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
4111
SECURED LOAN FROM FINANCIAL INSTITUTIONS AND OTHER AGENCIES
Unit Trust of India - II Unit Trust of India - III Unit Trust of India - IV Life Insurance Corpn. of India (LIC-I) Life Insurance Corpn. of India (LIC-II) Housing Development Finance Corporation Ltd.
411101 411102 411103 411111 411112 411121
10/24/2002
164
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
4115
INTEREST ACCRUED AND DUE ON SECURED LOANOTHER THAN BONDS/DEBENTURES
Interest Accrued and due on UTI Loan -II Interest Accrued and due on UTI Loan-III Interest Accrued and due on UTI Loan- IV Interest Accrued and due on LIC Loan-I Interest Accrued and due on LIC Loan-II Interest Accrued and Due on HDFC Loan
411501 411502 411503 411511 411512 411521
10/24/2002
165
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
4118
FOREIGN CURRENCY SECURED LOANS
411801 411802 411803
LOAN FROM INTERNATIONAL BANK FOR LOAN FROM IBRD (LOAN-3632 A) US $ LOAN FROM IBRD (LOAN-3632 B) DM
RECONSTRUCTION AND DEVELOPMENT, USA
10/24/2002
166
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 41 SECURED LOANS
4119
INTEREST ACCRUED AND DUE
411901
Interest Accrued and due on IBRD Loan
10/24/2002
167
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
Loans from GOI -SSTPS 600 MW Loans from GOI -SSTPS 1400 MW Loans from GOI -KSTPS 1100 MW Loans from GOI - KSTPS 1000 MW Loans from GOI -RSTPS 1100 MW Loans from GOI -RSTPS 1000 MW Loans from GOI -FSTPS 600 MW Loans from GOI -FSTPS 1000 MW Loans from GOI -Rihand 1000 MW Loans from GOI -VSTPS 1260 MW Loans from GOI -Kh.STPS 840 MW Loans from GOI -NCTPP 840 MW Loans from GOI -TSTPS Loans from GOI - AUGPP 600 MW Loans from GOI - ANGPP 430 MW Loans from GOI - KGPP 600 MW Loans from GOI - DGPP 817 MW Loans from GOI - JGPP 600 MW LOANS FROM GOI - FARIDABAD GPP 430MW
10/24/2002
168
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
4202
LOANS FROM STATE GOVERNMENTS
420201
Loan from Govt. of Orissa (TTPS)
10/24/2002
169
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
4204
FIXED DEPOSITS FROM PUBLIC
420401 420402 420403 420404
Public Deposit Scheme - A Public Deposit Scheme - B Public Deposit Scheme - C Public Deposit Scheme - D
10/24/2002
170
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
4207
FOREIGN CURRENCY LOANS GUARANTEED BY THE GOVERNMENT OF INDIA
West Merchant Bank Ltd. (SCMB) Industrial Bank of Japan (IBJ-I) EXIM Bank Japan Syndicate of IBJ & Other Banks (IBJ-II) Bankers' Trust Company,Hongkong (BTCO) French Export Credit Belgian Export Credit Banque Paribas and Banque Francois Du Commerce Exterior Asian Development Bank,Phillipines THE SUMITOMO BANK LIMITED, HONGKONG-I SOCIETE GENERALE ASIA LTD. THE SUMITOMO BANK LTD.,HONGKONG-II ING BEARINGS (PGCIL) BANKAMERICA, SINGAPORE LTD. OECF LOAN FOR SIMHADRI PROJECT SBI, NEW YORK SBI, Tokyo State Bank of India, New York II THE SUMITOMO BANK LTD. HONGKONG III JBIC Loan (Tranche II) Simhadri Project State Bank of India - New York III JBIC Loan, (Tranche III), Simhadri Project Others
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
4209
UNSECURED LOANS FROM FINANCIAL AGENCIES
Unsecured Loan from UTI - I UNSECURED LOAN FROM HDFC UNSECURED LOAN FROM SBI UNSECURED LOAN FROM ICICI LTD Others ICICI - II BANK OF MAHARASHTRA INDIAN OVERSEAS BANK STATE BANK OF INDORE Vijaya Bank United Bank of India Bank of Patiala State Bank of Punjab State Bank of Mysore State Bank of Hyderabad State Bank of Bikaner and Jaipur UCO Bank Jammu and Kashmir Bank Ltd. Union Bank of India State Bank of Saurashtra HDFC III Punjab National Bank Indian Bank Power Finance Corporation ICICI - III State Bank of India - II State Bank of Travancore Power Finance Corporation - II Power Finance Corporation - III Power Finance Corporation - IV Unsecured loan from Allahabad Bank Unsecured Loan from Corporation Bank Unsecured loan from Central Bank of India
CHART OF ACCOUNTS
MAJOR HEAD 4 LOAN FUNDS ACCOUNT DESCRIPTION CODE MINOR HEAD 42 UNSECURED LOANS
4211
INTER CORPORATE LOANS
421101
Inter Corporate Loans
10/24/2002
173
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5101
LEASE HOLD LAND INCLUDING DEVELOPMENT EXPENDITURE
510101 510102 510121 510122 510124 510125
Leasehold Land-Plant/Office Leasehold Land-Town Ship Site Clearance and Levelling - LeaseholdLand-Plant Area Rehabilitation & Resettlement Expenses Lease Hold-Plant Area Site Clearance and Levelling - LeaseholdLand-Township Area Rehabilitation & Resettlement Expenses Lease Hold-Township Area
10/24/2002
174
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5102
FREEHOLD LAND INCLUDING DEVELOPMENT
EXPENSES
510201 510202 510221 510222 510224 510225
Freehold Land-Plant/Office Freehold Land-Township Site Clearance and Levelling -Plant AreaFreehold Land Rehabilitation & Resettlement Expenses Free hold Land-Plant Area Site Clearance and Levelling-Township Freehold Land Rehabilitation & Resettlement Expenses Free hold Land-Township Area
10/24/2002
175
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5103
UNCLASSIFIED LAND INCLUDING DEVELOPMENT EXPENSES
510301 510302 510321 510322 510324 510325
Unclassified Land - Plant/Office Unclassified Land-Township Site Clearance & Levelling-Unclassified Land-Plant Area Rehabilitation & Resettlement Expenses Unclassified Land-Plant Area Site Clearance & Levelling-Unclassified Land-Township Rehabilitation & Resettlement Expenses Unclassified Land-Township Area
10/24/2002
176
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
Main Plant Buildings off Site Buildings Service Buildings including MGR WorkshopBuildings Miscellaneous Steel Structures includingCivil Works Building Temporary ConstructionHVDC Buildings Sub-station Buildings Main Plant Buildings - Gas Projects Internal Electrification Work Internal Electrification Work Internal Electrification Work Main Plant Buildings Off Site Buildings Service Buildings incl. MGR Workshop Auxilliary Buildings
Internal Electrification Work - Building Temp Const. Auxillary Building Internal Electrification Work Internal Electrification Work Sub Station Buildings Main Plant Buildings - Gas Project
10/24/2002
178
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
Water Supply and Drains - Plant Sewerage & Effluent Disposal Sys -Plant Water Supply System-Township Sewerage and Drainage System-Township Temporary Construction Water Supply- Township Temporary Construction Sewerage & Temporary Construction Water Supply Drainage System-Township and Drains - Plant
Temporarty Construction Sewerage and Effluent Disposal System - Plant
10/24/2002
181
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
Water Supply & Drains-Plant Area Sewerage & Effluent Disposal-Plant Area Water Supply System -Township Sewerage & Drainage System - Township Temporary Construction-Water Supply- Township Temporary Construction -Sewerage & Temporary Construction -Sewerage & Drainage System- Township Effluent Disposal -Plant Temporary Construction -Water Supply & Drains -Plant
10/24/2002
182
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5115
MGR TRACK AND SIGNALLING SYSTEM
511501
MGR Track & Signalling System
10/24/2002
183
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
Steam Generator Turbine Generator - including EOT Cranes Coal Handling System Fuel Oil Handling System Ash Handling System Cooling Water System Inculding Cooling Towers Control and Instrumentation Equipments Service and General Station Equipments Electrical and Auxilliary Equipments Chimney Water Treatment Plant Power Station Switchyard Main Electrical Equipments Mechanical & Auxilliary Equipments Compressed Air System MGR Workshop Equipments MGR Locos & Shunting Locos MGR Wagons Special Bogey Wagons Fire Fighting Engines & Tenders Survey Instruments Stores Equipments (Material Handling) Workshop Equipments Laboratory Equipments Pattern,Dies & Templates Stringing Machines Towers Conductors and Earth Wire Accessories for Conductors & Earthwire Insulators and Hardwares Sub-Station Equipments 100 KVA and Below PLCC Equipments Shunt Reactors 400/220/132 KV Switchyards at NTPC Sites 400/220/132 Kv Switchyards at SEB Sites Common Facilities Owened by NTPC and SEBSubstation -Plant & Machinery Items Telemetering Equipments Static Var Compensator Thyristor Valves incl. Valve Cooling Control Equipment
10/24/2002
186
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
PLANT AND MACHINERY
Convertor Transformers Smoothing and Shunt Reactors Arrestors Measuring Transformers Filter and Shunt Equipment PLC Filter Equipment Auxiliary Systems,Oil,Cables etc. Turbine Generator-Gas Projects Naptha Handling System - Gas Projects C&I System Equipments -Gas Projects AC Ventilation /Fire Fighting System/ Black Start Equipments-Gas Projects
10/24/2002
187
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5122
CONSTRUCTION EQUIPMENTS
512201 512202 512204 512207
Earthmoving Equipments Building Construction Equipments Tractor, Trailors and Heavy Duty Vehiclefor Constructions Cranes
10/24/2002
188
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5123
ELECTRICAL INSTALLATIONS
512301 512302 512310
Construction Power Supply System - Plant Township Power Supply System Permanent Power Supply System - Plant
10/24/2002
189
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
Typewriters,Calculators & Other Office Appliances -Township Typewriters,Calculators & Other Office Appliances -Plant/Office Refrigerators,Aircoolers,Watercoolers & Airconditioners-Township Refrigerators,Aircoolers,Watercoolers & Airconditioners-Plant/Office Printroom Machines Hospital Equipments School Equipments Other Township Equipments Community Centre Equipments Guest House,Transit Hostel Equipments & Appliances Canteen Equipments Interior Communication Equipments Township Interior Communication Equipments-Plant/Office
10/24/2002
194
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5133
R&D LABORATORY EQUIPMENTS OTHER THAN PLANT AND MACHINERY LAB.
R&D Laboratory Equipments Other than Plant and Machinery Lab. Other Electrical Installations Capital Cost of Equipment for CENPEEP
513301 513309 513331
10/24/2002
195
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5136
CAPITAL EXPENDITURE ON ASSETS NOT OWNED BY THE COMPANY
513601
Capital Expenditure on Assets not owned by the Company
10/24/2002
196
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5140
SMALL VALUE ASSETS
514001
Plant and Machinery, loose tools and scientific appliances costing upto Rs5000
10/24/2002
197
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5141
ASSETS OWNED BY GOVERNMENT OF INDIA
514102
Assets Owned by GOI
10/24/2002
198
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS
5151
UNSERVICEABLE/OBSOLETE ASSETS
515101
Unserviceable/Obsolete Assets
10/24/2002
199
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5201
LEASEHOLD LAND INCLUDING DEVELOPMENT EXPENSES
520101 520102 520121 520122 520124 520125
Leasehold Land - Plant/Office Leasehold Land - Township Site Clearance and Levelling - LeaseholdLand - Plant Area Rehabilitation & Resettlement Expenses Lease Hold-Plant Area Site Clearance and Levelling - LeaseholdLand Township Area Rehabilitation & Resettlement Expenses Lease Hold-Township Area
10/24/2002
200
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
Main Plant Buildings Projects/TLs off Site Buildings Servivce Buildings including MGR Building Temporary Construction Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Workshop Buildings Auxilliary Buildings Main Plant Buildings Off Site Buildings Service Buildings incl. MGR Workshop Sub Station Buildings Main Plant Buildings - Gas Project Miscellaneous Steel Structures-includingCivil Works
Internal Electrification Work - Building Temp Const. Auxillary Building
10/24/2002
202
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
Water Supply & Drains-Plant Sewerage and Effluent Disposal - Plant Water Supply System - Township Sewerage and Drainage System - Township Temporary Construction Water Supply Temporary Construction Sewerage and Temporary Construction Sewerage and Township Drainage System - Township Effluent Disposal System - Plant
Temporary Construction Water Supply and Drains - Plant
10/24/2002
205
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
Steam Generator Turbine Generator-including EOT Cranes Coal Handling System Fuel Oil Handling System Ash Handling System Cooling Water System Inclunding Cooling Towers Control and Instrumentation Equipments Service and General Station Equipments Electrical & Auxilliary Equipments Chimney Water Treatment Plant Power Station Switchyard Main Electrical Equipments Mechanical & Auxilliary Equipments Compressed Air System MGR Workshop Equipments MGR Locos and Shunting Locos MGR Wagons Special Bogey Wagons Fire Fighting Engines & Tenders Survey Instruments Stores Equipments (Material Handling) Workshop Equipments Laboratory Equipments Pattern,Dies & Templates Stringing Machines Towers Conductors and Earthwires Accessories for Conductors & Earth-wires Insulators and Hardwares Sub-Stations Equipments 100kva & Below PLCC Equipments Shunt Reactors 400/220/132 Kv Switchyard at NTPC Sites 400/220/132 Kv Switchyard Bays at SEB Sites Common Facilities Owned by NTPC at SEB Sub-Stations Telemetering Equipments Static VAR Compensator Thristor Valves incl. Valve Cooling Control Equipment
10/24/2002
210
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
PLANT AND MACHINERY
Convertor Transformers Smoothing and Shunt Reactors Arrestors Measuring Transformers Filter and Shunt Equipment PLC Filter Equipment Auxiliary Systems,Oil,Cables etc. Turbine Generator - Gas Projects Handling System - Gas Projects C&I Systems Equipment - Gas Projects A.C Ventilation/Fire Fighting System/ Black Start System - Gas Projects
10/24/2002
211
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5222
CONSTRUCTION EQUIPMENTS
522201 522202 522204 522207
Earthmoving Equipments Building Construction Equipments Tractor Trailors and Heavy Duty Vehiclesfor Construction Cranes
10/24/2002
212
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5223
ELECTRICAL INSTALLATIONS
522301 522302 522309 522310
Construction Power Supply System-Plant Power Supply System - Township Other Electrical Installations Permanent Power Supply System Plant
10/24/2002
213
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
Typewriters,Calculators & Other Office Appliances -Township Typewriters,Calculators & Other Office Appliances -Plant/Office Refrigerators,Aircoolers,Watercoolers & Airconditioners-Township Refrigerators,Aircoolers,Watercoolers & Airconditioners -Plant/Office Printroom Machines Hospital Equipments School Equipments Other Township Equipments Community Centre Equipments Guest House,Transit Hostel Equipments/ Appliances Canteen Equipments Interior Communication Equipments Interior Communication Equipments Township Plant/Office
10/24/2002
218
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5233
R&D LABORATORY EQUIPMENTS OTHER THAN PLANT AND MACHINERY LAB.
R&D Laboratory Equipments Other Than Plant and Machinery Lab.
523301
10/24/2002
219
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5236
CAPITAL EXPENDITURE ON ASSETS NOT OWNED BY THE COMPANY
523601
Capital Expenditure on Assets not owned by the Company
10/24/2002
220
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5240
SMALL VALUE ASSETS
524001
Plant and Machinery, Loose tools and scientific appliances upto Rs5000/-
10/24/2002
221
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED
5251
UNSERVICEABLE/OBSOLETE ASSETS
525101
Unserviceable/Obsolete Assets
10/24/2002
222
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5301
DEVELOPMENT OF LAND -LEASEHOLD
530101 530102 530121 530124
Leasehold Land - Plant/Office Leasehold Land - Township Site Clearance & Levelling LeaseholdlandPlant Site Clearance & Levelling LeaseholdlandTownship
10/24/2002
223
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5302
DEVELOPMENT OF LAND -FREEHOLD
530201 530202 530221 530224
Freehold Land - Plant/Office Freehold Land Township Site Clearance & Levelling Freehold Site Clearance & Levelling Freehold Land - Plant Area Land - Township
10/24/2002
224
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5303
DEVELOPMENT OF LAND -UNCLASSIFIED
530301 530302 530321 530324
Unclassified Land - Plant Unclassified Land - Township Site Clearance & Levelling-Unclassified Land - Plant Site Clearance & Levelling-Unclassified Land - Township
10/24/2002
225
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
Main Plant Buildings Project off Site Buildings Service Buildings including MGR WorkshopBuilding Miscellaneous Steel Structures-includingCivil Works Building Temporary Construction HVDC Buildinds Sub-station Buildings Main Plant Buildings - Gas Projects Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Main Plant Buildings Off Site Buildings Service Buildings incl. MGR Workshop Sub Station Buildings Main Plant Buildings - Gas Project Auxilliary Buildings
Internal Electrification Work - Building Temp Const. Auxillary Building
10/24/2002
228
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
Administrative Buildings - Freehold Administrative Buildings - Leasehold Buildings with Dwelling Unit Plinth Areanot exceeding 80 sq.mtrs. Residential Buildings - Township Service Buildings - Township Building Temporary Construction Building Temporary Construction Building Temporary Construction Building Temporary Construction Boundary Wall Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Internal Electrification Work Admn Buildings - Freehold Aux. Buildin Admn Buildings - Leasehold residential buildings - township Service buildings - township Buildings temp Constn - residential Buildings temp Constn - Auxillary Buildings temp Constn - Labour Colony Residential Auxilliary Buildings Labour Colony Office Stores and Sheds
Internal Electrification Work - Building with dwelling unit plinth area < 80 Sq
Internal Electrification Work - Building Temp Constn - Office, Stores and shed
10/24/2002
229
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
Plant Area-Water Supply & Drains Plant Area-Sewerage & Effluent Disposal System Plant Area - Water Supply and Drains Sewerage & Effluent Disposal Town Ship - Water Supply System Township - Sewerage and Drainage System Township - Water Supply Sewerage & Temporary Construction - Sewerage & Drainage System Drainage System - Township Temporary Constn -Water Supply -Township Temporary Construction - Water Supply Sewerage & Drainage System - Township Temporary Construction - Water Supply and Drains-Plant Temporary Construction - Sewerage and Effluent Disposal System - Plant Temporary Constn. - Water Supply Drains Sewerage & Effluent Disposal Sys.-Plant
10/24/2002
231
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5313
WATER SUPPLY,SEWERAGE & DRAINAGE -CIVIL WORKS & OTHERS
Water Supply & Drains- Plant Area Sewerage & Effluent Disposal -Plant Area Water Supply & Drains,Sewerage &EffluentDisposal -Plant Area Water Supply System -Township Sewerage & Drainage System -Township Water Supply,Sewerage & Drainage System -Township Temporary Construction -Water Supply - Township Temporary Construction -Sewerage & Drainage System -Township Temporary Construction -Water Supply, Sewerage & Drainage System -Township Temporary Construction -Water Supply & Drains -Plant Temporary Construction -Sewerage & Effluent Disposal -Plant Temporary Construction -Water Supply, Drains,Sewerage &Effluent Disposal-Plant
10/24/2002
232
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5315
MGR TRACK & SIGNALLING SYSTEM
531501
MGR Track & Signalling System
10/24/2002
233
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
Steam Generators Turbine Generator including EOT Cranes Coal Handling System Fuel Oil Handling System Ash Handling System Cooling Water System including Cooler Towers Control & Instrumentaion Equipments Service & General Station Electrical and Auxilliary Equipments Chimney Water Treatment Plant Power Station Switchyard Main Electrical Equipments Mechanical & Auxilliary Equipments Compressed Air System MGR Workshop Equipments MGR Locos & Shunting Locos MGR Wagons Special Bogey Wagons Stores Equipments (Material Handling) Towers Conductors and Earthwires Accessories for Conductors and Insulator and Hardwares Sub-Station Equipments 100kv and Below PLCC Equipments Shunt Reactors 400/220/132 Kv Switchyard at NTPC Sites 400/220/132 Kv Switchyard Bays at SEB Sites Telemetering Equipments Static Var Compensator Russian Supplies Steel & Equipment Turbine Generator - Gas Projects Handling System - Gas Projects C&I System Equipment - Gas Projects A.C Ventilation/Fire Fighting System/ Black Start System - Gas Projects Earthwires
10/24/2002
236
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5322
CONSTRUCTION EQUIPMENTS
532201 532202 532204 532207
Earthmoving Equipments Building Construction Equipments Tractor, Trailors and Heavy Duty Vehiclefor Constructions Cranes
10/24/2002
237
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5323
ELECTRICAL INSTALLATIONS
532301 532302 532309 532310
Construction Power Supply System-Plant Power Supply System - Township Other Electrical Installations Permanent Power Supply System Plant
10/24/2002
238
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
West Merchant Bank Ltd. (SCMB) Industrial Bank of Japan (IBJ-I) EXIM Bank Japan Syndicate of IBJ & Other Banks (IBJ-II) Bankers' Trust Company,Hongkong (BTCO) French Export Credit Belgian Export Credit Banque Paribas and Banque Francois Du Commerce Exterior Asian Development Bank,Phillipines THE SUMITOMO BANK LIMITED, HONGKONG-I SOCIETE GENERALE ASIA LTD. THE SUMITOMO BANK LIMITED, HONGKONG-II ING BEARINGS (PGCIL) BANKAMERICA, SINGAPORE LTD. IBRD (LOAN-3632 A) US$ IBRD (LOAN-3632 B) DM OECF LOAN FOR SIMHADRI PROJECT SBI, NEW YORK Exchange Rate Variation - SBI, Tokyo State Bank of India, New York II THE SUMITOMO BANK LTD, HONGKONG III Difference in Exchange Rate Variation (JBIC Loan - Tranche II) - Simhadri Differene in Exchange Rate Variation - State Bank of India - New York III Difference in Exchange Rate JBIC Loan (Tranche III) Simhadri Project IBRD Cost Currency Difference on IBRD Loan Others
10/24/2002
246
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS
5371
INCIDENTAL EXPENDITURE DURING
CONSTRUCTION
537101 537102 537107 537109 537110
CC common expenses chargeable to IEDC - DR Projects Expenses Chargeable to IEDC Dr. IEDC Allocated to W.I.P Allocation of IEDC to Proj-Cr IEDC Adj. of Previous Year
10/24/2002
247
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Opening Stock-Steel - Dr. Purchase of Steel - Foreign Dr. Purchase of Steel - Indigenous Dr. Interdivisional Transfers-Inward - Dr Materials Received Back from Issue to R&M - Cr Issue to Contractors - Cr Issue to Capital Work Order - Cr Issues to Others - Cr Issues to O&M - Cr Inter-Divisional Transfers-Outward-Cr Material Issued to Rerollers - Cr. Stock Differences/Adjustments/Dr/Cr Closing Stock - Steel Closing Stock Steel-Foreign Contractors - Dr.
10/24/2002
248
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Opening Stock Cement - Dr Purchase of Cement - Indigenous Inter Divisional Transfers Inward-Dr Materials Received Back from Contractors Issue to R&M - Cr Issue to Contractors - Cr Issue to Capital Work Order - Cr Issue to Others - Cr Issue to O&M - Cr Inter Divisional Transfers Outward - Cr Stock Differences/Adjustments - Dr./Cr. Closing Stock - Cement
10/24/2002
249
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Opening Stock-Other Construction Stores Purchase of Other Foreign Dr. Purchase of Others Indigenous - Dr. Inter Divisional Transfers Inward-Dr Materials Received Back from Contractors Issue to R&M Cr Issue to Contractors Cr Issue to Capital Work Orders - Cr Issue to Others - Cr Issue to O&M Cr Inter Divisional Transfers Outward-Cr Stock Differences/Adjustments / Dr-Cr Closing Stock-Others Construction Stores Opening Stock (Ash Bricks) - Dr. Receipts (Ash Bricks) - Dr Inter Divisional Transfers (Ash Material received back from Issues to R&M (Ash Bricks) - Cr Issues to contractors (Ash Bricks) - Cr Issues to Capital Work Order Issues to others (Ash Bricks) - Cr Issues to O&M (Ash Bricks) - Cr Inter Divisional Transfers (Ash Bricks) - outward Stock Difference/Adjustment (Ash Closing Stock (Ash Bricks) Bricks) - Dr/Cr (Ash Bricks) - Cr Bricks) - Inward Dr contractors (Ash Bricks)
10/24/2002
250
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
5454
INCIDENTAL EXPENSES ON CONSTRUCTION
STORES
545401 545402
Demurrage and Wharfage - Construction Stores Freight and Other Incidental Expenses Construction Stores
10/24/2002
251
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
5455
CONSTRUCTION STORES & EQUIPMENTS INSPECTION
Construction Stores in Transit (Steel) Construction Stores Under Inspection (Steel) Equipment/Plant & Mach in Transit Equipment/Plant & Mechinery Under Construction Stores in Transit (Cement) Construction Stores in Transit (Others) Construction Stores under inspection (Cement) Construction Stores under Inspection (Others) Inspection.
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
5456
SHORTAGES/EXCESSES OF CONSTRUCTION STORE PENDING INVESTIGATION
Steel-Excesses on Physical Verification Pending Investigation - Cr Steel-Shortages on Physical VerificationPending Investigation - Dr Cement-Excesses on Physical VerificationPending Investigation - Cr Cement-Shortage on Physical VerificationPending Investigation - Dr Other Stores-Excesses on Physical Other Stores-Shortage on Physical Verification Pending Investigation- Cr Verification Pending Investigation- Dr
545601 545602 545603 545604 545605 545606
10/24/2002
253
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Free Issue/Owner Supplied Matl Issued toContractors-Proj-Issued against SIVs Free Issue/Owner Supplied Matl Issued toContractors-TLs Issued against SIVs Free Issue/Owner Supplied Cap.Eqpt with Contractors-(Non Stock Items) Projects Free Issue/Owner Supplied Cap.Eqpt with Contractors-(Non Stock Items)-TLs Construction Stores with CWC-Nagpur Steel with Rerollers, Fabricators Etc. Free issue/owner supplied Cap. Equpt with contractors - (Non Stock Items) Construction stores with CWC - Nagpur Steel with rerollers. fabricators etc.
10/24/2002
254
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Opening Stock - Scrap Steel Inter Divisional Transfer Dr. Material received back from Contractors Material Received R/M Dr. Issued to R/M Cr. Issued to Capital Work Order Cr. Issued for Sales Issue to Others Cr. Issue to O & M Cr. Inter Divisional Transfers Outward Cr. Stock left out Dr./Cr. Stock Adjustment A/c Dr./Cr. Closing Stock - Scrap Material
10/24/2002
255
CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 54 CONSTRUCTION STORE & ADVANCES
Adv. to Contractors for Civil Works & Supply/Errection Contracts -GOI Cos. Adv.to Contractors for Civil Works & Supply/Erection Contracts-Non GOI Cos Secured Advance to Contractors against Matl Brought to Site-GOI Undertakings Secured Advance to Contractors against Matl Brought to Site-Non GOI Undertakin Amounts Recoverable from Contractors For Material Issued on Chargeable Basis Recovery Variance on Material Issued to Contractors Amounts Recoverable from Contractors Advances to Suppliers-GOI Undertakings Advances to Suppliers-Others Adv. to Consultants -GOI Undertakings Advance to Consultants - Others Other Advances - for Capital Expenditure
10/24/2002
256
CHART OF ACCOUNTS
MAJOR HEAD 6 INVESTMENTS ACCOUNT DESCRIPTION CODE MINOR HEAD 62 TRADE INVESTMENTS
Fully Paidup Equity Shares in Management & Technology Application (India) Ltd. Fully Paid up Equity Shares in Utility Powertech Ltd FULLY PAID EQUITY SHARES IN SPECTRUM FULLY PAID EQUITY SHARES IN POWER FULLY PAID EQUITY SHARES IN NASL Fully Paid up equity shares in SAIL - Power Supply Co. Ltd. Fully paid up Equity shares in Pipavav Power Development Company Ltd (PPDCL) Fully paid up Equity shares in Bhiliai Electric Supply Co. Ltd. Fully paid up Equity shares of Rs10/- each in NTPC Electric Supply Company Limited (NESCL) POWER GENERATION LTD. TRADING CORPORATION
10/24/2002
258
CHART OF ACCOUNTS
MAJOR HEAD 6 INVESTMENTS ACCOUNT DESCRIPTION CODE MINOR HEAD 62 TRADE INVESTMENTS
Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.SSTPS Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.KSTPS Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.RSTPS Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.FSTPS Fully Paid up Shares of Rs 25/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.VSTPS Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Anta Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Kawas Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Kaniha Fully paid up shares of Rs10/- each in Ankapalli Rural Elect.Corpn.Karnataka DEPRECIATION RESERVE FUND INVESTMENT (BTPS)
10/24/2002
260
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock of Coal Dr Purchase of Coal Dr Issue of Coal to Plant Cr Issue of Coal to Others Cr Inter Divisional Transfer Inwards-Coal Transfer in Dr Inter Divisional Transfer Outwards-Coal Transfer Out-Cr Stock Differences/Adjustments - Dr/Cr Closing Stock of Coal Opening Stock of Furnace Oil LDO - Dr Purchase of Furnace Oil/LDO -Dr Issue of Furnace Oil/LDO to Plant -Cr Inter Divisional Transfer Inwards Inter Divisional Transfer OutwardsClosing Stock of Furnace Oil/LDO Opening Stock of HSD Oil - Dr Purchase of HSD Oil - Dr. Issue of HSD Oil to Plant - Cr Issue of HSD Oil to Others - Cr Inter Divisional Transfer InwardsInter Divisional Transfer OutwardsClosing Stock - HSD Oil Opening Stock of Gas - Dr. Purchase of Gas - Dr. Issue of Gas to Plant - Cr. Stock Differences/Adjustments - Dr/Cr Closing Stock of Gas Opening Stock of Naphtha - Dr Purchase of Naphtha - Dr Issue of Naphtha to Plant - Cr Stock Difference/Adjustments Naphtha - Dr/Cr Closing Stock of Naphtha HSD Oil Transfer In- Dr HSD Oil Transfer out Cr FO/LDO Transfer in -Dr Furnace Oil/LDO transfer out -Cr.
Stock Differences/Adjust.-FO/LDO -Dr/Cr.
Stock Differences/Adjustments-HSD-Dr/Cr
10/24/2002
261
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock of Compnonents and Spares Purchase - Foreign - Dr. Purhcase-Indigenous-Dr Inter Divisional Transfer Inwards-Dr Matls Recieved Back from Contractors -Dr Issues to R & M - Cr Issues to Contractors - Cr Issues to Capital Work Orders - Cr Issues to R & M of Vehicles -Cr. Issues to Sales - Cr Issues to Operation & Maintenance - Cr Issues to Others - Cr Inter Divisional Transfer Outward-Cr Stock Adjustments/Differences - Dr/Cr Closing Stock-Component and Spares Opening Stock of Other Stores
10/24/2002
262
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock of Loose Tools - Dr Purchase - Foreign - Dr Purchase - Indigenous - Dr Inter Divisional Transfers Inward - Dr Issues to R&M / Cr Issues to Capital Work Orders -Cr Issues to Others-Cr Inter Divisional Transfers Outward-Cr Stock Differences Adjustments Dr/Cr Closing Stock - Loose Tools
10/24/2002
263
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock - Dr Purchase - Foreign - Dr Purchase - Indigenous - Dr Inter Divisional Transfers-Inwadrd-Dr Issues for Consumption-Cr Inter Divisional Transfers-Outward-Cr Stock Differences/Adjustments-Dr/Cr Closing Stock
10/24/2002
264
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock - Dr Purchase - Foreign - Dr Purchase - Indigenous - Dr Inter Divisional Transfers - Inward Dr Materials Received back from Contractors Issues to R&M - Cr Issues to Contractors - Cr Issues to Capital Work Order - Cr Issue to Others - Cr Issue to O&M - Cr Inter Divisional transfers - Outward Material issued to Re-rollers Cr Stock Difference / Adjustment - Dr/Cr Closing Stock
10/24/2002
265
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock Purchase - Indigenous - Dr Inter Divisional Transfers - Inward Dr Material Received back from Contractors Issues to R & M - Cr Issues to Contractors - Cr Issues to Capital Work Order - Cr Issues to Others - Cr Issues to O & M - Cr Inter Divisional Transfers - Outward Cr Stock Difference / Adjustment Dr/Cr Closing Stock Opening Stock - Others Dr Purchase Indigenous - Others Inter Divisional Transfers - Inward Dr Material Received back from Contractors Issues to R & M Issue to contractors - Others - Cr Issue to Capital Work Order - Others Issue to Others Issue to O&M - Others Inter Divisional Transfers - outwards - Cr Stock Differences / Adjustments - Dr/Cr Closing Stock - Others
10/24/2002
266
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
7107
INCIDENTAL EXPENSES ON PROCUREMENT OF INVENTORIES
710701 710702 710703 710704
Demurrage and Wharfage-Oil Demurrage and Wharfage-Spares and Others Freight and Other Incidental Expenses OnProcurement of Stores IAAI Clearing and Incidental Darges - CC - On procurement of stores
10/24/2002
267
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock - Scrap Steel Inter Divisional Transfers Dr. Materials Received back from Contractors Materials Received R/M Dr. Issue to R/M Cr. Issue to Capital Work Order Cr. Issue for Sales Issue to Others Cr. Issue to O & M Cr. Inter Divisional Transfers Outward Cr. Stock left out Dr./Cr. Stock Adjustment A/c Dr./Cr. Closing Stock - Scrap Material
10/24/2002
268
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Fuel in Transit Fuel Under Inspection Components and Spares in Transit Components and Spares-Under Inspection Loose Tools in Transit Loose Tools Under Inspection Chemicals & Consumables in Transit Chemicals & Consumables Under Inspection Other Stores in Transit Other Stores under Inspection
10/24/2002
269
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
7110
SHORTAGES/EXCESSES OF INVENTORY PENDING INVESTIGATION
Fuel-Excess on Physical Verification Pending Investigation - Cr Fuel-Shortage on Physical Verification Pending Investigations / Dr Components & Spares & Other Stores on Physical Verification Pending Invest- Cr Components & Spares&Other Stores Shortagon Physical Verificatn Pendng Investn-Dr Loose Tools-Excess on Physical Loose Tools-Shortage on Physical Chemicals & Consumables Excess on Chemicals & Consumables-Shortage on Verification Pending Investigation-Cr Verification Pending Investigation-Dr Physical Verification- Cr Physical Verification - Dr
Steel Excess on Physical Verification pending Investigation Cr. Steel Shortage on Physical Verification Pending Investigation Dr. Cement Excess on Physical Verification Pending Investigation Cr. Cement Shortage on Physical VerificationPending Investigation Dr.
10/24/2002
270
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
7111
MATERIAL WITH CONTRACTORS
711101 711102 711103
Free issue / owner supplied Material issue to Contractors Steel Free issue / owner supplied Material issue to Contractors Cement Free issue / owner supplied Material issue to Contractors Others
10/24/2002
271
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 71 INVENTORIES
Opening Stock of ash bricks/products Receipt (Dr) Inter Divisional Transfers - Inward (Dr) Issue to Reapair & Maintenance Works (Cr) Issue to Capital work orders (Cr) Issue to Sales (Cr) Inter Divisional Transfers - Outward (Cr) Stock adjustemnt difference (Dr/Cr) Closing Stock of ash bricks/products
10/24/2002
272
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 72 SUNDRY DEBTORS
Debtors for Sale of Energy -UPSEB Debtors for Sale of Energy -HSEB Debtors for Sale of Energy -PSEB Debtors for Sale of Energy -RSEB Debtors for Sale of Energy -HPSEB Debtors for Sale of Energy -UT of Chandigarh Debtors for Sale of Energy -J & K Debtors for Sale of Energy -DESU Debrots for Sale of Energy -MPSEB Debrots for Sale of Energy -MSEB Debtors for Sale of Energy -GSEB Debtors for Sale of Energy -Govt. of Goa Debtors for Sale of Energy -UT of Daman & Diu Debtors for Sale of Energy -UT of Dadra, Debtors for Sale of Energy - Simhadri Debtors for sale of energy -APSEB Debtors for Sale of Energy -Kerela SEB Debtors for Sale of Energy -Karnataka SEB Debtors for Sale of Energy -TNEB Debtors for Sale of Energy -Pondicherry Debtors for Sale of Energy -WBSEB Debtors for Sale of Energy -OSEB Debtors for Sale of Energy -BSEB Debtors for Sale of Energy -DVC Debtors for sale of energy -Govt. of Sikkim DEBTORS FOR SALE OF ENERGY-ASEB Debtors for sale of energy - Jharkhand SEB Debtors for sale of energy -BALCO Debtors for Sale of Energy -PGCIL Debtors for sale of energy - Uttranchal Power Corporation Ltd. Debtors for Sale of Energy - Northern Railways Sundry Debtors Control A/C-Misc. Nagar Haveli Debtors for sale of Energy - Chattisgarh SEB
10/24/2002
273
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 72 SUNDRY DEBTORS
7202
SUNDRY DEBTORS - OTHERS
720201 720202 720203 720204 720205 720210
Debtors for sale of fixed assets Debtors for sale of scrap and surplus material Debtors for Management Fee/Consultancy Debtors for other service rendered Debtors for sale of by products Debtors for BCPP O&M Exp.
10/24/2002
274
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7301
CASH, IMPREST & POSTAGE STAMPS IN HAND
730101 730110 730111 730112 730121 730122
Imprest Operation Imprest of NTPC A/C Cash in Hand Drafts/Cheques in Hand Postage, Revenue Stamps in Hand Franking Machine Balance
10/24/2002
275
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7302
REMITTANCE IN TRANSIT
730201 730202 730203
Drafts/Cheques in Transit Remittances in Transit PDS Application Money in Transit - TT & Cheques in Transit
10/24/2002
276
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7303
DEPOSITS WITH RESERVE BANK OF INDIA
730301
PDS Margin Money A/c with RBI
10/24/2002
277
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
STD-(Construction) STD-(Operation) STD with Foreign Banks STD with Scheduled Banks outside India STD-NTPC (BTPS) STD-NTPC (BTPP) STD-Balco Account STD Operation Balco STD-Bonds STD IW Bonds Short Term Deposits - PDS Appln. Money
10/24/2002
278
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7312
CALL MONEY DEPOSITS WITH BANKS
731201 731202 731203 731211
Call Money Deposit with Foreign Banks Call Money A/c with ANZ Grindlays Bank in US $ Call Money A/c with ANZ Grindlays Bank in Dirhams Call Money Deposit with DFHI
10/24/2002
279
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7320
CURRENT ACCOUNTS WITH FOREIGN BANKS
732001 732002 732003 732004 732005 732006 732007
Emirates Bank International Ltd. Dubai Nepal Grindlays Bank-Kathmandu,Nepal, Nepal Rupee A/C-for consultancy wing Nepal Grindlays Bank-Kathmandu,Nepal, US $ Account -for consultancy wing ANZ Grindlays Bank - Dubai in US $ ANZ Grindlays Bank - Dubai in Dirhams WEST MERCHANT BANK LIMITED,LONDON West Merchant Bank Ltd. - Pounde Sterling
10/24/2002
280
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
STATE BANK OF PATIALA,NEHRU PLACE STATE BANK OF INDIA,CAG BRANCH,NEW DELHI STATE BANK OF BIKANER & JAIPUR,JAIPUR COLLECTORATE BRANCH Bank of Baroda,Parliament Street,N.Delhi SBI-Kailashpuram, Trichy-LC A/c Canara Bank, Nehru Place A/c No. 150 Syndicate Bank,Nehru Place Punjab National Bank,Nehru Place (BALCO) State Bank of India,Overseas Branch Punjab National Bank,Parliament Street SBI - Demand deposit - BTPS-CC SBI - Demand deposit - BTPP-CC SBI-BTPS A/C SBI-BTPP A/C SBI-BTPS Receipt account Central Bank of India,Nehru Place Indian Overseas Bank,Nehru Place State Bank of Hyderabad,Nehru Place State Bank of India,Ranipur,Hardwar Oriental Bank of Commerce,Nehru Place State Bank of India,Renukoot SBI-Shakti Nagar-SSTPP PNB Durri-CA Operation NTPC-Balco Bank of Baroda Varanasi -SSTPP PNB Durri-Construction-BCPP UBI - Shakti nagar - SSTPP SBI- Varanasi - SSTPP State Bank of India,CWC Palam PNB Delhi CA Operation-NTPC Balco A/C State Bank of India,Ponda,Goa SBI-Jamnipali-KSTPP SBI-West Korba KSTPP-Construction SBI-Calcutta, Garden Reach Branch KSTPP PNB- Darri-KSTPP SBI-Bilaspur-WRTL SBI Durg-WRTL SBI, West Korba(Operations) KSTPP SBI, Nagpur-WRTL SBH,Nagpur-WRTL BOI, Nagpur-WRTL
10/24/2002
281
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CURRENT ACCOUNTS WITH SCHEDULED BANKS
SBI -Ranipur, Haridwar (Imprest) SBI -Tilak road, Pune SBI, Cuff parade, Colaba Bombay,Imprest SBI -Gopalapuram Branch,Madras Office State Bank of India,Vizag State Bank of India,Ashok Marg,Lucknow SBI, Baroda, KSTPP collection account State Bank of India,BHEL,Bhopal State Bank of India,Main Branch,Bombay Canara Bank, Tamarind Lane,Bombay Syndicate Bank (Rent payment) N. Place Bank of Baroda,Bhagatalo,Surat-GPP Kawas SBI, Main Branch, Surat, GPP kawas SBI, Auraiya- GPP Auraiya State Bank of India,Nayagaon,Jabalpur Canara Bank,Mount Road,Madras State Bank of Hyderabad,Hyderabad IPO'S for collection
10/24/2002
283
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
SBI Canara Bank Syndicate Bank SBH PNB Bank of Baroda Central Bank of India New Bank of India IOB Oriental Bank of Commerce Indian Bank United Bank of India Punjab & Sind Bank State Bank of Travancore American Express Bank Ltd Citi Bank, NA Bank of America Dena Bank Bonds Application Money A/c Grindley`s Bank Union Bank of India Andhra Bank Vijaya Bank Bank of Maharashtra Uco Bank Corporation Bank Bank of India Standard Chartered Bank
10/24/2002
284
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
SBI-Int.Warrant A/c I Series 1.6.86 SBI-Int.Warrant A/c I Series 30.9.86 SBI-Int.Warrant A/c I Series 31-3-87 SBI-Int.Warrant A/c I Series 30-9-87 SBI Int.Warrant A/c Series I 31-3-88 SBI -Int.Warrant A/c I Series 31-3-89 SBI -Int.Warrant A/c I Series 30-9-89 SBI -Int.Warrant A/c I Series 31.3.90 SBI- Int.Warrant A/c Ist Issue 30.9.90 -!4 % SBI- Int.Warrant A/c Ist Issue 31.3.91 -!4 % State Bank of India State Bank of India State Bank of India State Bank of India Central Bank of India Central Bank of India Central Bank of India Central Bank of India Central Bank of India Int.Warrant A/c I Series 30.09.91 Int.Warrant A/c I Series 31.03.92 Int.Warrant A/c I Series 30.09.92 Int.Warrant A/c I Series 29.03.93 Int.Warrant A/c II Series 30.09.91 Int.Warrant A/c II Series 31.03.92 Int.Warrant A/c II Series 30.09.92 Int.Warrant A/c II Series 31.03.93 Int.Warrant A/c II Series 30.09.91 10%
CBI-I/W Current A/c series II 10% CBI-Int.Warrant A/c Series II 30-9-87 CBI-Int Warrant A/c Series II 31-3-88 CBI-I/W A/c Series II 10% 31-3-89 CBI-I/W A/c Series II 14% 31-3-89 CBI- I/W A/c Series II 10% 30-9-89 CBI-I/W A/c Series II 14% 30-9-89 CBI-I/W A/c Series II 10% 31.3.90 CBI-I/W A/c Series II 14% 31.3.90 CBI- Int.Warrant A/c II Issue 30.9.90 -10 % CBI- Int.Warrant A/c II Issue 30.9.90 -14 % CBI- Int.Warrant A/c II Issue 31.3.91 -10 % CBI- Int.Warrant A/c II Issue 31.3.91 -14 % Central Bank of India Central Bank of India Central Bank of India Canara Bank Canara Bank Canara Bank Canara Bank Int.Warrant A/c II Series 31.03.92 10% Int.Warrant A/c II Series 30.09.92 10% Int.Warrant A/c II Series 31.03.93 10% Int.Warrant A/c III Series 13% 30.09.91 Int.Warrant A/c III Series 13% 31.03.92 Int.Warrant A/c III Series 13% 30.09.92 Int.Warrant A/c III Series 13% 31.03.93
CBI-Int.Warrant A/c Series II 14%
10/24/2002
285
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
BOND INTEREST WARRANT ACCOUNTS
CBI- I/W A/c Series II 14% 30-9-87 CBI -I/W Series II 14% 31-3-88 Canara Bank I/W Series III 9% 31.5.88 Canara Bank I/W Series III 13% 31.5.88 SBI,Parlt.Street,Series I 14% 30-9-88 CBI Nehru Place Series II 14% 30.9.88 CBI Nehru Place Series II 10% 30.9.88 Canara Bank,N.Place Series III 13% 30-9-88 Canara Bank,Nehru Place Series III 9% 30-9-88 Canara Bank Int.Warrant A/c Series III 13% 31.3.89 Canara Bank Int.Warrant A/c Series III 9% 31.3.89 Canara Bank Int.Warrant A/c Series III 13% 30.9.89 Canara Bank Int.Warrant A/c Series III 9% 30.9.89 Canara Bank Int.Warrant A/c Series III 13% 31.3.90 Canara Bank Int.Warrant A/c Series III 9% 31.3.90 Canara Bank I/W A/c III Issue 30.9.90 -13 % Canara Bank I/W A/c III Issue 30.9.90 - 9 % Canara Bank I/W A/c - III Issue 31.3.91-13 % Canara Bank I/W A/c - III Issue 31.3.91- 9 % canara Bank Canara Bank Canara Bank Canara Bank Indian Bank Indian Bank Indian Bank Bank of India Bank of India Bank of India Int.Warrant A/c III Series 9 % 30.09.91 Int.Warrant A/c III Series 9 % 31.03.92 Int.Warrant A/c III Series 9 % 30.09.92 Int.Warrant A/c III Series 9 % 31.03.93 Int.Warrant A/c IV Series 9 % 01.01.92 Int.Warrant A/c IV Series 9 % 01.07.92 Int.Warrant A/c IV Series 9 % 01.01.93 Int.Warrant A/c V Series 9 % 01.01.92 Int.Warrant A/c V Series 9 % 01.07.92 Int.Warrant A/c V Series 9 % 01.01.93
Indian Bank I/W A/c IV Issue 1.7.91 - 9 % Indian Bank I/W A/c IV Issue 1.7.90 - 9 % Indian Bank I/W A/c IV Issue 1.1.91 - 9 % Punjab National Bank Punjab National Bank Punjab National Bank Punjab National Bank Punjab National Bank Int.Warrant A/c VI Series 13% 01.01.92 Int.Warrant A/c VI Series 13% 01.07.92 Int.Warrant A/c VI Series 13% 01.01.93 Int.Warrant A/c VI Series 17% 01.07.92 Int.Warrant A/c VI Series 17% 01.01.93
Bank of Ind. I/W A/c V Issue 1.7.90 - 9 % Bank of Ind. I/W A/c V Issue 1.1.91 - 9 % BANK OF INDIA INTT.WARR. A/C - V ISSUE BANK OF INDIA INTT. WARR. A/C - V ISSUE - 01.01.1994 - 9% - 01.01.1995 - 9%
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286
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
BOND INTEREST WARRANT ACCOUNTS
BANK OF INDIA I/W A/C SERIES V 9 % BANK OF INDIA I/W A/C SERIES V 9 % Canara Bank,Janpath Buy back bonds Punjab National Bank Ist Series Redemption 10 % BOND REDEMPTION UNION BANK OF INDIA,IF FOR II SERIES 01.07.95 01.01.96
UNION BANK OF INDIA - VII SERIES REDEMP- TION A/C - 22.01.99 UNION BANK OF INDIA - IX SERIES REDEMP- TION A/C - 31.03.99 UNION BANK OF INDIA - V SERIES REDEMP- TION A/C - 11.07.99 UNION BANK OF INDIA - I/W A/C SERIES VII - 22.01.99 UNION BANK OF INDIA - I/W A/C SERIES IX - 22.01.99
10/24/2002
287
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
Indian Bank, Madras (NLC) Canara Bank, Hare Street, Calcutta SBH,Ramchandrapuram,Hyd.(Inspectn Office OBC Manduala Sub Stn. Ghaziabad OBC,Nasirpur Ghaziabad Estt Exp. Canara Bank-Lower circular road,Calcutta(Inspection Office) Canara Bank-Lower circular road,Calcutta(T & CC Group ) CBI, Anta O&M Transactions CBI, Kota, GPP-Anta SBI Kawas Central Bank of India,Badarpur UCO Bank Nehru Place SBI Township Branch Malda Indian Bank,South Extension SBI Jaipur- NRTL Vijaya Bank,R.K.Puram CBI-Divyapur Auraiya PNB,Birhana Road,Kanpur - AUGPP SBI,Kota - Anta GPP CBI,Anta - Anta GPP Syndicate Bank,Ghaziabad Group - NRT/L (Since closed) SBI - Talcher United Commercial Bank,Kaniha - Talcher Central Bank of India - CTP State Bank of Maharastra,Kaglipura - Banglore SBH,Patmatlanka-Vijaywada SBI,Macherla - Nagarjunsagar State Bank of Maharastra - Khammam IOB,Khammam Allahabad Bank,Chapki -Rh.STPP OBC,Yamunanagar - YSTPP PNB,Park Street,Calcutta - FSTPP State Bank of India,Overseas Branch SBH N.Place (EXIM Bank,RSTPP,RSTPTL,CC) SBI -Collection A/c Patna SBI West Korba BCPP - (Since closed) OBC-Wright Gunj,Ghaziabad,Dadri State Bank of India,Bhubneshwar Canara Bank,Nampura,Surat Canara Bank-CA,Allahabad
10/24/2002
288
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CURRENT ACCOUNTS WITH SCHEDULED BANKS
Canara Bank,Noida SBI BHEL Plant Area,Indrapuri,Bhopal-CC State Bank of Hyderabad,SCOPE Complex Vijaya Bank,Alkapuri,Baroda Dena Bank,SCOPE Complex Canara Bank,Pondicherri Bank of India Parliament Street -C.C. Uco Bank BTM Sarani,Calcutta Collection A/c C.C. Canara Bank,Nehru Place A/c No. 5369 PUNJAB NATIONAL BANK - A/C NTPC Bank of Baroda - A/c NTPC Unchahar (Opn) PNB Ext.Counter -BCPS Site Operation A/c SBI Jamnipali -BCPS Operation A/c SBI Kayamkulam State Bank of Travancore Harippad Allahabad Bank,Scindia House,New Delhi State Bank of Bikaner & Jaipur Connaught Place UCO Bank Sarat Bose Road,Calcutta TSTPP United Bank of India,Park Street FSTPP State Bank of India ,Daman State Bank of Saurashtra,Raopura Baroda State Bank of India,Silvassa State Bank of Saurashtra,Nehru Place State Bank of Indore,Connaught Place State Bank of Mysore,Nehru Place State Bank of Travancore,Karol Bagh State Bank of Patiala,Connaught Place Canara Bank,Nehru Place(Dubai A/c) State Bank of Hyderabad,Nehru Place State Bank of India,Bharuch Central Babk of India,Kakinada Jammu & Kashmir Bank, Connaught Place Jammu & Kashmir Bank Ltd. Jammu Canara Bank,Cuffe Parade,Bombay State Bank of India,Bhadravati WRTL UCO Bank Paradip Port TSTPP State Bank of Hyderabad,Nagpur Bank of India,Nagpur State Bank of India,MLNM College Br State Bank of India,Boring Road,Patna Allahabad State Bank of Hyderabad,Rashtrapathi Rd Secunderabad Cosultancy Wing A/c UNCHAHAR TPP
10/24/2002
289
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CURRENT ACCOUNTS WITH SCHEDULED BANKS
ICICI Bank Ltd., Hiranandani Garden, Powai, Mumbai State Bank of Hyderabad (RPO A/c) Central Bank of India,Badarpur (BTPS) Punjab National Bank,Hazratganj,Lucknow Dena Bank,Amli Branch,Silvassa STATE BANK OF HYDERABAD,CHENNAI MAIN BR. Canara Bank, EEFC A/c US $ Bank of Baroda,Mandovi,Vadodara State Bank of Travancore,Pattam
10/24/2002
290
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
SBI,DGPB,Kamla Nehru Nagar,Ghaziabad. Punjab National Bank, NOIDA. State Bank of India,Mall Branch,Shimla Collection A/c NRHQ State Bank of India,Sector-17,ChandigarhCollection A/c NRHQ State Bank of Patiala,Panchkula,Haryana Allahabad Bank,Kahalgaon Union Bank of India, Korba Oriental Bank of Commerce State Bank of India,Ponda.Goa SBM CBAB BANGLORE Canara Bank,J.C.Road,Town Hall,Bangalore State Bank of Hyderabad,R.P. Road Secunderabad (Collection A/c - CC) State Bank of India,Bhowanipore,CalcuttaCollection A/c - CC Oriental Bank of Commerce,Nehru Place Union Bank of India, Industrial Finance Punjab & Sind Bank,IF Branch,New Delhi State Bank of Hyderabad,J.C. Road Punjab & Sind Bank, Noida. Indian Overseas Bank,Nehru Place CC A/c Punjab National Bank,Mall Road,Patiala Bank of Baroda,Jhanor State Bank of India,Panchkula CollectionAccount Canara Bank,Kunjpura Road,Karnal site expenses account for consultancy wing State Bank of India,Industrial FinanceBrBonds Allotment Money A/c State Bank of India,Telesingha Branch Bank of Baroda,Hazratganj,Lucknow Collection A/c Central Bank of India,Hazratganj,LucknowCollection A/c CANARA BANK RASTRAPATI RD,SECUNDRABAD SBH, Pragati Vihar (Consultancy Wing) Canara Bank, Karnal (Consultancy Wing) Vijaya Bank, IF Branch, New Delhi Vijaya Bank, Alkapuri, Baroda - Coll.A/c State Bank of Hyderabad, Nehru Place (Faridabad), New Delhi. State Bank of India, Extn. Counter, SBI, CSTPPA for (Operation A/C) PUNJAB NATIONAL BANK PALAM PUNJAB NATIONAL BANK (PATNA) United Bank of India, Connaught Place, New Delhi United Bank of India, New Manicktalla, Calcutta Auraiya (Consultancy Wing) Bangalore Extn. Counter, Vidyutnagar. Bank of Baroda, Gandhi Nagar, Ghaziabad.
10/24/2002
291
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CURRENT ACCOUNTS WITH SCHEDULED BANKS
United Bank of India, Bhubaneshwar State Bank of Travancore,Hyderabad Punjab National Bank, Navyug Market Ghaziabad COLLECTION A/C State Bank of India,New York Checking Ac STATE BANK OF INDIA,HYDERABADSBI, BHUBANESHWAR - A/C TTPS(NEW) SBI, CALCUTTA - A/C TTPS(NEW) UCO BANK CALCUTTA - COLLECTION A/C UCO BANK , C.P., NEW DELHI BANK OF MAHARASHTRA, CONNAUGHT PLACE, NEW DELHI. BANK OF MAHARASHTRA, HYDERABAD STATE BANK OF HYDERABAD, JYOTINAGAR, SYNDICATE BANK, BHUBABESHWAR - COLL. A/C RAMAGUNDAM - A/C RSTPS CONSTN. - Collection A/c
CANARA BANK, SOUTH GANDHI MAIDAN, PATNA - COLLECTION A/C - COLLECTION A/C
UNION BANK OF INDIA - A/C NTPC - TDS A/C - GROWMORE RESEARCH & ASSETS MGMT.LTD STATE BANK OF INDIA, 80 FEET ROAD,KANPUR - AUGPP OPERATION STATE BANK OF INDIA,CAG BRANCH,CALCUTTA UNITED BANK OF INDIA- CONSULTANCY WING VIJAYA BUILDING, HAZRATGANJ, LUCKNOW INDIAN OVERSEAS BANK, NIT, FARIDABAD STATE BANK OF HYDERABAD, IF BRANCH, PUNJAB & SIND BANK, EOC COMPLEX, NOIDA STATE BANK OF HYDERABAD, IF BRANCH, - A/C BAKRESHWAR COLLECTION A/C A/C - FARIDABAD GAS
STATE BANK OF INDIA, SRIPURAM JUNCTION BRANCH, VISHAKAPATNAM - A/C SIMADHA
STATE BANK OF INDIA, NEW GUWAHATI BRANCH GUWAHATI - COLLECTION A/C STATE BANK OF INDIA, CAG BRANCH, MUMBAI - A/C NCR HQ VISHAKAPATNAM, AP - A/C SIMADHARI STATE BANK OF HYDERABAD,VADACHEEPURUPALI ,AP - A/C SIMADHARI
BARAKHAMBA ROAD,NEW DELHI-A/C CONS
STATE BANK OF HYDERABAD,DWARKA NAGAR BR. ,VISHAKAPATNAM - A/C CONSULTANC WING JAMMU & KASHMIR BANK,SHALAMAR ROAD BRANCH, JAMMU STATE BANK OF INDIA, BIJPUR, RIHANDNAGAR - COLLECTION A/C STATE BANK OF INDIA, SECL BRANCH, SIPAT, BILASPUR(MP) - A/C SIPAT) CENTRAL BANK OF INDIA, CAMAC STREET, STATE BANK OF INDIA, AURAIYA CALCUTTA - A/C CALCUTTA T&CC - COLLECTION A/C - CALCUTTA-COLLECTION A/C A/C KAYAKULAM OPERATION
STATE BANK OF INDIA, MIDC BRANCH,ANDHERI MUMBAI - A/C MUMBAI T&CC UNITED BANK OF INDIA,MAYUKH BHAWAN STATE BANK OF TRAVANCORE, HARIPAD STATE BANK OF INDIA, HAZIRA - A/C KAWAS BANK OF BARODA, MOSALI, TALUK MONGROL, SURAT - CONSULTANCY WING STATE BANK OF HYDERABAD, KOZHIKODE BR., KOZIKHODE - A/C CONSULTANCY WING STATE BANK OF INDIA, OONCHA AMIRPUR - COLLECTION A/C
10/24/2002
292
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CURRENT ACCOUNTS WITH SCHEDULED BANKS
STATE BANK OF INDIA, IF BRANCH, ALKAPUR BARODA - COLLECTION A/C STATE BANK OF INDIA, NEW YORK MMD A/C. STATE BANK OF INDIA, NEW YORK - ADB CENTRAL BANK OF INDIA, PANIGATE, BARODA - COLLECTION A/C INDIAN BANK, HARBOUR BRANCH, CHENNAI - A/C CHENNAI T&CC STATE BANK OF INDIA,MEENAMBAKKAM AIRPORT CHENNAI - A/C CHENNAI T&CC STATE BANK OF INDIA CHANDNI CHOWK-COLL State Bank of India - Mylapore Cennai State Bank of India - Ooncha Aamirpur Dadri
BANK OF INDIA, TOKYO (NON-RESIDENT) YEN ACCOUNT IDP-120 OECF LOAN DISBURSEME
10/24/2002
293
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
CANARA BANK I/W A/C SERIES III 9 % CANARA BANK CANARA BANK CANARA BANK CANARA BANK
30.09.95
CANARA BANK I/W A/C III SERIES 9% 31.3.6 I/W A/C III SERIES 30.9.96 I/W A/C III SERIES 9% 31.3.97 I/W A/C III SERIES 9% 30.9.97 I/W A/C III SERIES 9% 30.3.97
CENTRAL BANK OF INDIA-I/W A/C II SERIES 10% 30.9.95 CENTRAL BANK OF INDIA-I/W A/C II SERIES 10% 31.3.96 CENTRAL BANK OF INDIA-I/W A/C II SERIES 10% 30.9.96 CENTRAL BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA BANK OF INDIA INDIAN BANK INDIAN BANK INDIAN BANK INDIAN BANK I/W A/C II SERIES 10% 12.3.97 I/W A/C V SERIES 9% 1.7.95 I/W A/C V SERIES 9% 1.1.96 I/W A/C V SERIES 9% 1.7.96 I/W A/C V SERIES 9%1.1.97 I/W A/C V SERIES 9% 1.7.97 I/W A/C V SERIES 9% 1.1.98 I/W A/C V SERIES 9% 1.7.98 I/W A/C V SERIES 9% 1.1.99 I/W A/C V SERIES 9% 1.7.99 I/W A/C V SERIES 9% 11.7.99 01.01.96 I/W A/C IV SERIES 9% 1.7.96 I/W A/C IV SERIES 9% 1.1.97 I/W A/C IV SERIES 9%1.7.97 I/W A/C IV SERIES 9% 1.1.98
INDIAN BANK I/W A/C SERIES IV 9 %
INDIAN BANK I/W A/C SERIES IV 9% 29.6.98 PUNJAB NATIONAL BANK I/W A/C SERIES VI 13 % 01.01.95 PUNJAB NATIONAL BANK I/W A/C SERIES VI PUNJAB NATIONAL BANK I/W A/C SERIES VI CBI-I/W A/C Series-II 14%-30.09.93 CBI-I/W A/C Series-II 14%-12.03.94 CBI-I/W A/C Series-II 10%-30.09.93 CBI-I/W A/C Series-II 10%-31.03.94 CBI-I/W A/C Series-II 10%-30.09.94 CBI-I/W A/C Series-II 10%-31.03.95 Canara Bank-I/W A/C Series-III-13%Canara Bank-I/W A/C Series-III-13%Canara Bank-I/W A/C Series-III-13% Canara Bank-I/W A/C Series-III-13% Canara Bank-I/W A/C Series-III-9% 30.09.93 31.03.94 30.09.94 31.03.95 30.09.93 13 % 01.07.95 13 % 01.01.96
10/24/2002
294
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
BOND INTEREST WARRANT ACCOUNTS
Canara Bank-I/W A/C Series-III-9% Canara Bank-I/W A/C Series-III-9% Canara Bank-I/W A/C Series-III-9% Indian Bank-I/W A/C Series-III-9% Indian Bank-I/W A/C Series-IV-9% Indian Bank-I/W A/C Series-IV-9% Indian Bank-I/W A/C Series-IV-9% Bank of India-I/W A/C Series-V-9%Bank of India-I/W A/C Series-V-9%Bank of India-I/W A/C Series-V-9%Bank of India-I/W A/C Series-V-9%PNB-I/W A/C Series-VI-13%-01.07.93 PNB-I/W A/C Series-VI-13%-01.01.94 PNB-I/W A/C Series-VI-13%-01.07.94 PNB-I/W A/C Series-VI-13%-01.01.95 Punjab National Bank, I Series Bond Redemption A/c Punjab National Bank, II Series Bond Redemption A/c Vijaya Bank I/W A/c Series X 16.5 % Non-Cumulative 31.3.94 Vijaya Bank Refund Order Account 16.5% Series-X Vijaya Bank I/W A/C Series X - 16.5% Regular Return Bond - 30.09.94 Vijaya Bank I/W A/C Series X - 16.5% Regular Return Bond - 31.03.95 State Bank of Hyderabad - 13 % Series - III Redemption Account Vijaya Bank I/W A/C-16.5% Regular Return Bond-30.09.95 Vijaya Bank-I/W A/c-16.5% Regular Return Bond-31.03.96 Vijaya Bank-I/W A/C-16.5% Regular Return Bond-30.09.96 VIJAYA BANK VIJAYA BANK I/W A/C X SERIES 16.5% 31.3.97 I/W A/C X SERIES 16.5% 30.9.97 31.03.94 30.09.94 31.03.95 01.07.93 01.01.94 01.07.94 01.01.95 01.07.93 01.01.94 01.07.94 01.01.95
CENTRAL BANK - 13% VI SERIES - NON CUMM. REDEMTION ACCOUNT - 1201.98 CENTRAL BANK-9% III SERIES-CUMM & NON- CUMM-REDEMPTION ACCOUNT - 30.03.98 CENTRAL BANK - 9% IV SERIES - NON CUMM. REDEMPTION ACCOUNT - 29.06.98 VIJAYA BANK VIJAYA BANK VIJAYA BANK VIJAYA BANK I/W A/C X SERIES 16.5% 31.3.98 I/W A/C X SERIES 16.5% 30.9.98 I/W A/C X SERIES 16.5% 31.3.99 I/W A/C X SERIES 16.5% 30.9.99
Vijaya Bank - Interest Warrant A/c - X series 16.5% 31.03.2000 Vijaya Bank - Interest Warrant A/c - X series 16.5% 30.09.2000 Vijaya Bank - Interest Warrant A/c - X series 16.5% 08.02.2001 Vijaya Bank - Redemption Warrant A/c - X series 16.5% 08.02.2001 UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA I/W A/C VIII SERIES 9% 1.1.97 I/W A/C VIII SERIES 9% 1.7.97 I/W A/C VIII SERIES 9% 1.1.98
10/24/2002
295
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
BOND INTEREST WARRANT ACCOUNTS
UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA UNION BANK OF INDIA PUNJAB NATIONAL BANK PUNJAB NATIONAL BANK PUNJAB NATIONAL BANK PUNJAB NATIONAL BANK PUNJAB NATIONAL BANK I/W A/C VIII SERIES 9% 1.7.98 I/W A/C VIII SERIES 1.1.99 I/W A/C VIII SERIES 1.7.99 I/W A/C VIII SERIES 1.1.2000 I/W A/C VIII SERIES 9% 1.7.2000 I/W A/C VIII SERIES 9% 1.1.2001 I/W A/C VIII SERIES 9% 1.7.2001 I/W A/C VIII SERIES 9% 1.1.2002 I/W A/C VIII SERIES 9% 20.3.2002 I/W A/C VI SERIES 13% 1.7.96 I/W A/C VI SERIES 13% 1.1.97 I/W A/C VI SERIES 13% 1.7.97 I/W A/C VI SERIES 13% 1.1.98 I/W A/C VI SERIES 13% 12.1.98
10/24/2002
296
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
State Bank of Hyderabad, Pr.Vihar,SCOPE Current A/c for Public Deposit Scheme Canara Bank,Trinity Circle,Bangalore Canara Bank,Marredpalli,Hyderabad Canara Bank,Mount Road, Madras Canara Bank,Tamarind Lane, Bombay Canara Bank,Cuffe Parade , Bombay - PDS Collection A/c - PDS Collection A/c - PDS Collection A/c - PDS Collection A/c - PDS Collection A/c
State Bank of India, Bhowanipur,Calcutta - PDS Collection A/c State Bank of Hyderabad,Pragati Vihar, - PDS Collection A/c State Bank of India - Interest Warrant State Bank of India - Deposit Receipt payable on maturity State Bank of India A/c PDS Appln. Money Canara Bank A/c PDS Appln. Money Punjab National Bank A/c PDS Appln.Money Bank of Baroda, Unchahar PDS Central Bank of India, Anta PDS State Bank of Hyderabad,RSTPP - PDS Punjab National Bank,Sansad Marg, PDS - Monthly Interest Payment Account Punjab National Bank,Sansad Marg, PDS - Quarterly Interest Payment Account Punjab National Bank,Sansad Marg, PDS - Maturity Payment Account
10/24/2002
297
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
State Bank of India - Air Cargo Union Bank of India - NCD Sarani State Bank of India - GNVFC Branch State Bank of India - International State Bank of India - Gomti Nagar SBI NOIDA (for EOC Office)
SBI, CAG Branch, Chennai (for Chennai T&C Account) SBI, CAG Branch, Calcutta (for T&CC Calcutta) IOB NIT Faridabad A/c O&M (for Faridabad Office) State Bank of India - Ambedkar Nagar - Tanda State Bank of Hyderabad, Kasturba Gandhi Marg State Bank of India CA, Main Branch Raipur (for WR HQ Mumbai) State Bank of India, Steel Project Branch ICICI - NOIDA State Bank of Patiala, PICUP Bhawan, Gomti nagar, Lucknow ICICI Bank, Connaught Place, New Delhi (Corporate Center) ICICI Bank, New Friends Colony, Delhi State Bank of India, Bhuvneshwar Punjab National Bank, Ranchi (Collection A.c - ERHQ) State Bank of Hyderabad, IF Branch, KG Marg, New Delhi (Consultancy Wing - MC & IT) State Bank of India, Boring Road, Patna (for Barh STPP) ICICI Bank Ltd., Connaught Place, New Delhi (Consultancy Wing) Punjab National Bank, Dehra Dun (Collection Account NCRHQ/NRHQ) Bank of India, Tokyo (JBIC Loan - Tranch II) Simhadri Project ICICI Bank Ltd., R N Mukherjee Road, Kolkatta (T&CC Kolkatta) Bank of Tokyo, Non Resident Yen Account JBIC Loan (Tranche III), Simhadri Project Bank of Baroda, NTPC, Unchahar State Bank of India, Rae Bareli
10/24/2002
298
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7331
DEPOSITS AT CALL WITH BANKS
733101 733102
State Bank of India, New York West Merchant Bank Ltd, LONDON
10/24/2002
299
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES
7335
SECURITIES OTHER THAN CASH AS PER CONTRA
733501 733502
Security Deposits other than cash as percontra Earnest money deposit other than cash
10/24/2002
300
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 74 OTHER CURRENT ASSETS
Interest accrued on STDS INTEREST ACCRUED ON EMPLOYEE LOANS/ADV. Interest Accrued on Govt. Deposits INTEREST ACCRUED ON MARGIN MONEY ACCOUNT WITH RBI Interest accrued on STD IBJ Interest Accrued on SWAP arrangements Interest Accrued on Balco STD INTEREST DUE BUT NOT RECEIVED FROM Interest accrued on Call Money Deposit with DFHI Interest Accrued on Deposits & Advances Interest Accrued on STDs - Foreign Banks Intt. accrued on HBA to employees. Intt. accrued on Car loan to employees. Intt. accrued on Scooter loan to employees. INTT. ACCRUED ON COMPUTER ADVANCE INTEREST ACCRUED ON TRADE INVESTMENTS - DEBENTURES/BONDS Interest accrued on HBA to employees - BTPS Employees Interest accrued on Car Loan to Employees - BTPS Employees Interest accrued on Scooter Loan to Employees - BTPS Employees Interest accrued on Computer Advance to Employees - BTPS Employees SCHEDULED BANKS OUTSIDE INDIA
INTEREST ACCRUED ON SPECIAL DEPOSIT WITH RESERVE BANK OF INDIA - MARGIN MON
10/24/2002
301
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 74 OTHER CURRENT ASSETS
7403
OTHER ACCRUED INCOME
740301 740302 740303 740304 740310
Dividend Accrued on Investments Accrued Income - Hire Charges Accrued Income - Rent Accrued Income - Electricity & Water Charges Other Accrued Income
10/24/2002
302
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 74 OTHER CURRENT ASSETS
7404
GOI PAYMENTS MADE IN ADVANCE
740401 740402
GOI Loan Repayment in Advance GOI Interest Paid in Advance
10/24/2002
303
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
House Building Advance House Building Advance-BTPS Employees COMPUTER ADVANCE Car Advance Motorcycle/Sccoter Advance Car Advance-BTPS Employees Motorcycle/Sccoter Advance-BTPS Employees Cycle Advance -BTPS COMPUTER ADVANCE -BTPS Cycle Advance Other Loans to Staff Cyclone Relief Loan Special Loan to Employees Furniture Advance - BTPS Employees
10/24/2002
304
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7502
OTHER LOANS
750201 750211 750212 750213 750214 750215
Material Issued on Loan Material Issued to BCPP -Contractors on Loan Material Issued to BCPP - Departmental Use on Loan Loans to Cooperative Societies Soft Loan to DPS Society- Delhi Soft Loan to Assisi Convent School
10/24/2002
305
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7503
LOANS TO GOVT. & OTHER GOVT. AGENCIES
750301
Loans to State/Central Govt. and Other Govt Agencies
10/24/2002
306
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
Advances to Suppliers-Coal Advances to Suppliers-Oil Advances to Suppliers-Stores & Spares (O&M) GOI Undertakings Advances to Suppliers-Stores & Spares (O&M) Other Than GOI Undertakings Advances to Suppliers-Others (O&M) - GOI Undertakings Advances to Suppliers-Others (O&M) - Other Than GOI Undertakings Material iisues to O&M Contractors on free of cost basis Advances to Suppliers - Gas Advances to Contracors-O&M Advances to Others Advance to non-GOI suppliers (Civil Maintenance) Advances to Contractors - Income Tax deducted and deposited on behalf of contractors (GOI Undertakings) Advances to Contracors-O&M (Other than GOI Undertakings)
10/24/2002
307
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7521
ADVANCES RECOVERABLE IN CASH OR IN KIND -EMPLOYEES.
Electrical Charges recoverable from Employees Recovery from Employees for Telephone Bills Tour Advance to Employees on Deputation from UPRVUN,UPSEB etc. Foreign TA Advance Travelling Advance Account Advance to Staff Adjustable Account Leave Salary Recoverable from Employees Festival Advance Festival Advance-BTPS Employees ADHOC ADVANCE -BTPS EMPLOYEES TA Advance-Trainees Excess Payment Recoverable from Employee Provisional Payments of Salary to Provisional Payments of Stipend Medical Advance Adhoc Advance to employees (paid in 93-94)adjustable against pay revision ADJUSTABLE AGAINST PAY REVISION Employees
ADHOC ADVANCE TO EMPLOYEES (1998-1999) Recoverable from Employees for Issue of Petrol Pay Advance LTC Advance LTC - Cash Lumpsum Assistance Advance Transfer TA Advance ADVANCE FOR EDUCATION LOAN FURNITURE ADVANCE MULTIPURPOSE ADVANCE Multipurpose Advance - BTPS Employees Recoverable from Balco Capital Fund Recoverable from Balco Operation Fund Recoverable from POWER GRID Employees
10/24/2002
308
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7522
ADVANCES RECOVERABLE IN CASH OR IN KIND -CLAIMS RECOVERABLE
Insurance Claims - Transit Insurance Claims - Fire Insurance Claims - Others Claims for Short Supply-Suppliers Claims for Defective Material-Suppliers Other Claims Suppliers Group Insurance Claims Railway claims recoverable Claims Recoverable from Suppliers Claims Recoverable Others Claims for Refund of Customs Duty Claims for Refund of Port Trust Charges Claims for Refund of Octroi Advance Insurance Premium CLAIM FOR FRAUDULENT ENCASHMENT Claim recoverable from Depositors for IT Surcharge (Excess CST)
Recoverable from DESU Recoverable from Balco Recoverable from Worl Energy Council - Indian Member Committee Advances recoverable in cash or in kind - Recoverable from JVC's Expenses Recoverable BTPS Expenses Recoverable BTPP Advances to State Govts. Amounts Recoverable from Air India / IA for Unused Tickets Leave Salary Recoverable from Govt. Other Advances Advance Clearing Agents Advance to Auditors Advance to PF Trust Advance to Gratuity Fund Trust Advance recoverable from IOCL Advance recoverable from Consultancy Recoverable from PGCIL RECOVERABLE BY POWERGRID (ADJUSTMENTS) RECOVERABLE FROM RAILWAYS RECOVERABLE FROM COAL INDIA LTD. Material advances to Contractors on chargeable basis Advances Recoverable from MOP Recoverable from PPDCL Recoverable from NTPC Electric Supply Company Limited (NESCL) Prepaid Expenses - Insurance Prepaid Expenses - Office Rent Prepaid Expenses - Residential Rent Prepaid Expenses - Communication Exp. Prepaid Expenses - Rates & Taxes Prepaid Expenses - Others LC Adjustment A/c -International Finance Section Other Payment and Adjustment Account Estt. Section L.C Adjustment A/c - Estt. Section Amount Receivable from GOI on Conversionof Loan Into Equity Materials Issued on Loan against Temporary Advance to PF Trust Final Settlement / Transfer Out y Final settlement / Transfer out Refundable PF Advance Non Refundable PF Advance Member Contribution Member Contribution Company Contribution Security Deposit Consultancy for APDP, MOP clients - IOCL Karnal Departments
10/24/2002
310
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7523
752396 752397 752398 752399
ADVANCES RECOVERABLE IN CASH OR IN KIND -OTHERS
Non Refundable PF Advance Funeral expenses paid on behalf of PF Unclaimed PF Account Difference of Rounding off Company Contribution trust
10/24/2002
311
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7524
AMOUNT RECOVERABLE FROM GOVT. OF INDIA
752401 752402 752403
Amount Recoverable from GOI for Transferof Ownership of Transmission Line System Adjustment of Amount Recoverable from GOI for Transfer of Transmission Lines ERV RELATING TO POWERGRID
10/24/2002
312
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7525
ADVANCE INTEREST ON PUBLIC DEPOSITS
752501
Advance Interest on Public Deposits
10/24/2002
313
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
Income Tax Paid in Advance Wealth Tax - paid in advance T.D.S.-TO BE OPERATED BY TAXATION GROUP ONLY TDS on Interest/ Dividend /Other Income T.D.S. DEDUCTED BY BALCO TDS on Interest from Indian Banks TDS on Interest from Foreign Banks TDS on Interest from Contractors TDS on Interest from Others TDS on Income from Consultancy/Supervision fee TDS on Interest from Trade Investments TDS on Dividend from Trade Investments TDS on Interest from Non Trade Invetsments TDS on Dividend from Non-Trade Investments TDS on Interest from Financial Institutions TDS on Other Income
10/24/2002
314
CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES
7541
DEPOSITS WITH CUSTOMS,PORT TRUST & OTHER AUTHORITIES (UNSECURED CONSIDERED GOOD)
Custom Deposits Deposits with Port Trust Deposits with Railways Other Deposits Made Telephone Deposits with P&T Telex and Teleprinter Deposit with P&T Other Security Deposits with Govt Depts. Deposits for Debt Servicing Account
Contractors Control Account -Foreign Contractors Control A/c -Indigenous Suppliers Control A/C Cement Suppliers Control A/C Steel -Indigeneous Suppliers Control A/C Cement & Steel Foreign Suppliers Control A/C for Construction Equipments/Stores Indigenous Suppliers Control A/C for Construction Equipments/Stores Foreign Transport Contractors Control Account Misc. Liabilities Amounts Payable to Banks
10/24/2002
317
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
Earnest Money Deposit-Foreign Contractor For Capiatl Works Earnest Money Deposit-Local Contractors for Capital Works Earnest Money Deposit-Suppliers EMD -Other than Cash as per Contra EMD - O&M Contractors Earnest Money Depost-Others For Capital Works Security Deposit - Foreign Contractors for Capital Works Security Deposit - Local Contractors for Capital Works Security Deposit - Suppliers for Capital Works Security Deposit - Transport Contractors for Capital Works Deposits-Securities Other Than Cash As Per Contra for capital works SD - O&M Contractors S D - Transport Contractors SD - Coal Transport Contractors Security Deposit Others for Capital Works for capital works for Capital Works for Capital Works for Capital Works Retention Money-Foreign Contractors Retention Money-Local Contractors Retention Money-Suppliers Retention Money-Transport Contractors for Capital Works for Capital Works Earnest Money Deposit-Transport Contrs. for Capital Works
Retention money towards O&M Contractors Retention Money towards Coal Transport Contractors Retention money towards PF Compliance Retention Money-Others Deposits - Others for Capital Works for Capital Works
Earnest Money Deposit-Foreign Contractor For O&M Works Earnest Money Deposit-Local Contractors for O&M Works Earnest Money Deposit-Suppliers EMD -Other than Cash as per Contra Earnest Money Depost-Others for O&M Works for O&M Works For O&M Works Earnest Money Deposit-Transport Contrs. for O&M Works
Security Deposit - Foreign Contractors for O&M Works Security Deposit - Local Contractors for O&M Works Security Deposit - Suppliers for O&M Works Security Deposit - Transport Contractors for O&M Works Deposits-Securities Other Than Cash As Per Contra for O&M works Security Deposit Others for O&M Works for O&M works for O&M Works for O&M Works Retention Money-Foreign Contractors Retention Money-Local Contractors Retention Money-Suppliers
10/24/2002
318
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
Contractors Control Account - (O&M) Contractors Control Account - (O&M) Contractors Control Account - (O&M) Contractors Control Account (Operations)
Indigenous Foreign Indigenous - SSI's
Suppliers Control Account for ConsumableStores & Spares- Indigenous Suppliers Control Account for ConsumableStores & Spares- Foreign Suppliers Control Account for Consumable Stores and Spares - SSI's Stores Liability Account Suppliers Control Account Coal Suppliers Control Account - Gas Suppliers Control Account -Oil Freight and Incidental Liability Account Creditors Control Account Wheeling Charges Payable Excise Duty/Electricity Duty Payable AP Electricity Duty Payable - Kerala SEB AP Electricity Duty Payable - TNEB AP Electricity Duty Payable - KARNATAKA SEB AP Electricity Duty Payable - Govt.of GOA AP Electricity Duty Payable - Govt.of Pondicherry AP Electricty Duty payable - Power Grid
10/24/2002
320
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at Source from Income Tax Deducted at source from Employees Contribution to PF Payable Voluntary Contribution by employees Employees Contribution to FPF Payable Income Tax Deducted at Source from Other Contributions
Employees Contractors Consultancy Fee of Foreign Consultants Foreign Technicians Salary Professional Fees Foreign Contractors Interest on Bonds Interest on Fixed Deposits Interest on Inter Corporate Loans Rent Payments Payable to Pf Trust Medical Payments to Empanelled Hospitals
EMPLOYEES' PERCENTAGE CONTRIBUTION TO NTPC PENSION SCHEME PAYABLE EMPLOYEES' ADDITIONAL CONTRIBUTION TO NTPC PENSION SCHEME PAYABLE Employees' Contribution of HBA InsurancePremium LIC Premium Deducted Payable CTD Deduction Payable PF Loan & Interest Recovery Payable Recoveries from Deputationists Payable Employment Tax Payable Additional DA Deposit Payable Recreation Club Recoveries Cooperative Society Dues Recoveries CONTRIBUTION TO PENSION FUND PAYABLE Death Relief Fund Payable State Sales Tax Payable Central Sales Tax Payable SERVICE TAX PAYABLE ON TRANSPORTATION & FREIGHT CHARGES Service tax payable on Consultancy Works Sales Tax payable Amount Payable to Banks Voluntary Benevolent Fund Recoveries R D Recovery Recoveries of Sports Council Payable Other Deductions from Staff Payable Badarpur Management Contract A/C BTPS Badarpur Management Contract A/C BTPP Services
10/24/2002
321
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
OTHER LIABILITIES
Management Contract BTPS Receipt A/C Balco capital fund account Stale Cheques Dividend Payable Balco Operation Fund A/c Lalmatia Capital Fund A/c Deposit Works of Consultancy Material received on loan Bond Application Money Bond Application Money Refundable Application Money for Public Deposits PDS Application Money Adjustment A/C Other Liabilities Interest Payable to GOI Loans Repayable to GOI Public Deposit Refundable - Scheme A Public Deposit Refundable - Scheme B Public Deposit Refundable - Scheme C Public Deposit Refundable - Scheme D PDS-Over due Deposits Account Unclaimed Interest Warrants A/c Unclaimed Interest Warrants A/c Unclaimed Maturity Warrants A/c ( unclaimed deposits ) PDS Monthly Interest Payment A/c PDS Quarterly Intt. Payment A/c PDS Maturity Payment A/c
Unclaimed Redemption Warrant Amount - Bonds
10/24/2002
322
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
West Merchant Bank Ltd. (SCMB) Industrial Bank of Japan (IBJ-I) EXIM Bank Japan Syndicate of IBJ & Other Banks (IBJ-II) Bankers' Trust Company,Hongkong (BTCO) French Export Credit Belgian Export Credit Banque Paribas and Banque Francois Du Commerce Exterior Asian Development Bank,Phillipines THE SUMITOMO BANK LIMITED,HONGKONG-I SOCIETE GENERALE ASIA LTD. THE SUMITOMO BANK LIMITED,HONGKONG-II ING BEARINGS (PGCIL) BANKAMERICA, SINGAPORE LTD. IBRD (LOAN-3632 A) US$ IBRD (LOAN-3632 B) DM OECF LOAN FOR SIMHADRI PROJECT, JAPAN IBRD STATE BANK OF INDIA, NEW YORK Unit Trust of India - I Unit Trust of India - II Unit Trust of India - III Unit Trust of India - IV State Bank of India, Tokyo Life Insurance Corpn. of India (LIC-I) Life Insurance Corpn. of India (LIC-II) SUMITOMO BANK, HONGKONG III Interest accrued but not due (JBIC Loan - Tranche II) - Simhadri Project Interest accrued but not due - State Bank of India - New York III Housing Development Finance Corporation Ltd. HDFC II State Bank of India - I INTEREST ACCRUED BUT NOT DUE ON LOAN State Bank of India, New York II Bank of Maharashtra Indian Overseas Bank State Bank of Indore Vijaya Bank United Bank of India Inter Corporate Loans FROM ICICI LTD
10/24/2002
323
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
INTEREST ACCRUED BUT NOT DUE ON LOANS
State Bank of Patiala State Bank of Mysore State Bank of Hyderabad State Bank of Bikaner and Jaipur UCO Bank Jammu and Kashmir Bank Ltd. Union Bank of India State Bank of Saurashtra HDFC - III Cash Credit from Banks Indian Bank Punjab National Bank Bank of Punjab ICICI - II Power Finance Corporation ICICI - III State Bank of India - II State Bank of Travancore Power Finance Corporation - II Government of India Loans (Group 4201) Power Finance Corporation - III Power Finance Corporation - IV Interest accrued but not due on loan from Allahabad Bank Interest accrued but not due JBIC Loan (Tranche III) Simhadri Project Interest accrued but not due on loan from Central Bank of India Interest accrued but not due on loan from Corporation Bank Government of Orissa Loan
10/24/2002
324
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993 14% Redeemable Non-Conv.Bonds NonCum Series I,1993 14% Redeemable Non-Conv.Bonds CumulativeSeries II,1994 14% Redeemable Non-Conv.Bonds NonCum Series II,1994 10% (Taxfree) Redeemable Non-Conv.Bonds Cumulative Series II,1997 10% (Taxfree) Redeemable Non-Conv.Bonds NonCum, Series II,1997 13% Redeemable Non-Conv.Bonds CumulativeSeries III,1995 13% Redeemable Non-Conv.Bonds NonCum Series III,1995 9% (Taxfree) Non-Conv.Bonds Cum 9% (Taxfree) Non-conv.Bonds NonCum, Series III,1998 Series III,1998
9% (Taxfree) NonCum Bonds(Pvt.Placement)Series IV,1998 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series V,1999 13% Non-cumulative Bonds (Pvt.Placement)Series VI,1998 17% Non-Cumulative Bonds (Pvt.Placement)Series VII,1999 9% (Taxfree) NonCum Bonds(Pvt.Placement)SeriesVIII,2002 17% Non-cumulative Bonds (Pvt.Placement)Series IX,1999 16.5 % Regular Return Cum. Bonds Series X,2001 TRIPLE MONEY BONDS SERIES X,2001 15.5 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 14 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 10.5 % (Taxfree) Non-cum. Bonds (Pvt. Placement) Series XI,2001 Interest accrued but not due on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principal Parts (SRTPP) - Series XII, 2011 Interest accrued but not due on 9.55% Bonds - Series XIII-A Interest accrued but not due on 9.55% Bonds - Series XIII-B
Interest accrued but not due on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lak with STRPP Series X1V, 1.08.2006 14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993 Buy Back Bonds 14% Redeemable Non-Conv.Bonds NonCum Series I,1993 Buy Back Bonds 14% Redeemable Non-Conv.Bonds CumulativeSeries II,1994 Buy Back Bonds 14% Redeemable Non-Conv.Bonds NonCum Series II,1994 Buy Back Bonds 10% (Taxfree) Redeemable Non-Conv.Bonds Cumulative Series II,1997 Buy Back Bonds 10% (Taxfree) Redeemable Non-Conv.Bonds NonCum, Series II,1997 Buy Back Bonds 13% Redeemable Non-Conv.Bonds CumulativeSeries III,1995 Buy Back Bonds 13% Redeemable Non-Conv.Bonds NonCum Series III,1995 Buy Back Bonds 9% (Taxfree) Non-Conv.Bonds Cum 9% (Taxfree) Non-conv.Bonds NonCum, Series III,1998 Buy Back Bonds Series III,1998 Buy Back Bonds
9% (Taxfree) NonCum Bonds(Pvt.Placement)Series IV,1998 Buy Back Bonds 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series V,1999 Buy Back Bonds 13% Non-cumulative Bonds (Pvt.Placement)Series VI,1998 Buy Back Bonds 17% Non-Cumulative Bonds (Pvt.Placement)Series VII,1999 Buy Back Bonds
10/24/2002
325
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
INTEREST ACCRUED BUT NOT DUE ON BONDS
9% (Taxfree) NonCum Bonds(Pvt.Placement)SeriesVIII,2002 Buy Back Bonds 17% Non-cumulative Bonds (Pvt.Placement)Series IX,1999 Buy Back Bonds 16.5 % Regular Return Cum. Bonds Triple Money Bonds Series X,2001 Series X,2001 Buy Back Bonds Buy Back Bonds 16.5 % Regular Return Non-Cum. Bonds Series X,2001 Buy Back Bonds 15.5 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 Buy Back Bonds 14 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 Buy Back Bonds 10.5 % (Taxfree) Non-cum. Bonds (Pvt. Placement) Series XI,2001
10/24/2002
326
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8107
INTEREST ACCRUED BUT NOT DUE ON FIXED DEPOSITS FROM PUBLIC
Interest Accrued but not due on Interest Accrued but not due on Interest Accrued but not due on Interest Accrued but not due on Public Deposit Scheme - A Public Deposit Scheme - B Public Deposit Scheme - C Public Deposit Scheme - D
810701 810702 810703 810704
10/24/2002
327
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
Customs Duty Payable Municipal Taxes Payable Entry Tax Payable Ocean Freight & Insurance T& CC Calcutta Port Clearance T & CC Other Clearing Charges T & CC Salaries Payable Wages Payable Incentive Payable Stipend Payable Salaries and Wages Withheld Unclaimed Salaries and Wages LEAVE ENCASHMENT PAYABLE Bonus Payable Exgratia Payable Unpaid Bonus Corporation Contribution to PF Payable Corporation Contribution to FPF Payable Foreign Service Contribution Payable Contribution to Staff Benefit/Labour Welfare Fund Payable Contribution to Group Insurance Payable Corpn's Contributions to Workers Compen-sation Scheme Payable Corpn's Contribution to Gratuity Payable Electricity/Power Charges Payable Water Charges Payable Telephone and Telex Cost Payable Rent Payable Bond Issue Expenses Brokerage & Commission Charges Payable Amount Payable to Travel Agents TA Expenses Payable Consultancy Charges Payable LC Charges Payable Commitment Charges Payable Guarantee Commission Payable Other Bank Charges Payable Creditors for Other Expenses-Foreign Loans Other Accrued Expenses PUBLIC DEPOSIT EXPENSES PAYABLE Medical Expenses Payable
10/24/2002
328
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8108
810889 810890
SUNDRY CREDITORS FOR OTHER EXPENSES
LTC EXPENSES PAYABLE Payable to GOI (IF Section)
10/24/2002
329
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8109
ADVANCES FROM CUSTOMERS
810901 810902 810903
Advance from Customers for Consultancy, Supervn. Contracts Other Than BTPS/BTPP Advance Others Advance from Customers- Ash bricks/products
10/24/2002
330
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
14% Secured REdeemable Bond Money on Redemption(Non-Cum-I Series) 14% Secured Redeemable Bond Money on Redemption(Cum-I Series) 14% Secured Redeemable Bond Money on Redemption(Non-Cum-II Series) 14% Secured Redeemable Bond Money on Redemption(Cum-II Series) 10% Secured Redeemable Bond Money on Redemption(Non-Cum-II Series) 10% Secured Redeemable Bond Money on Redemption(Cum-II Series) 13% Secured Redeemable Bond Money on Redemption (Non-Cum-III Series) 13% Secured Redeemable Bond Money on Redemption 9 % Secured Redeemable Bond Money on Redemption 9%(TAXFREE) SECURED REDEEMABLE BOND 9%(TAXFREE) SECURED REDEEMABLE BOND 13% SECURED REDEEMABLE BOND MONEY ON 17% SECURED REDEEMABLE BOND MONEY ON 17% SECURED REDEEMABLE BONDS MONEY ON (Cum-III Series) (Cum-III Series) 9 % Secured Redeemable Bond Money on Redemption (Non-Cum-III Series)
MONEY ON REDEMPTION (NON-CUM IV SE REDEMPTION (NON-CUM VI SERIES) REDEMPTION (NON-CUM VII SERIES) REDEMPTION(NON CUM IX SERIES)
MONEY ON REDEMPTION (NON-CUM V SER
9% (TAX FREE) REDEEMABLE BONDS MONEY ON REDEMPTION (NON CUM VIII SERIES)
16.5% SECURED REDEEMABLE REGULAR RETURN BOND MONEY ON REDEMPTION(NON CU SERI TRIPLE MONEY BONDS ON REDEMPTION (SERIES X) 15.5% SECURED REDEEMABLE BONDS MONEY ON REDEMPTION(NON CUM XI SERIES) 14% SECURED REDEEMABLE BONDS MONEY ON REDEMPTION(NON CUM XI SERIES)
10.5% (TAX FREE)SECURED REDEEMABLE BOND MONEY ON REDEMPTION(NON CUM XI SE Amount payable on redemption of 9.55% Bonds - Series XIII-A Amount payable on redemption of 9.55% Bonds - Series XIII-B
10/24/2002
331
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8111
811101 811102
PUBLIC DEPOSIT - SCHEME A PUBLIC DEPOSIT - SCHEME B
10/24/2002
332
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8117
ADVACE FROM CLIENTS
811701
Advance from Clients
10/24/2002
333
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES
8119
GRANTS IN AID
811901 811902
Grants in aid for Survey & Investigation Grants in aid for R&D Projects
10/24/2002
334
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 82 PROVISIONS
8201
PROPOSED DIVIDEND
820101
Proposed Dividend
10/24/2002
335
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 82 PROVISIONS
8202
PROVISION FOR CORPORATE TAX LIABILITY
820201 820202 820203
Provision for Income Tax Provision for Wealth Tax Provision for Income Tax on Dividend
10/24/2002
336
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 82 PROVISIONS
Bad & Doubtful Debts Bad & Doubtful Construction Advances Bad & Doubtful Advances Bad & Doubtful Claims Bad & Doubtful Deposits Shortages in Construction Stores Shortages in Stores Obsolescence on Stores Other Losses Provision for gratuity Shortages in fixed assets on physical verification Provision for dimunition in the value of long term investments
10/24/2002
337
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 82 PROVISIONS
8204
PROVISIONS
820401 820402 820403 820404 820410 820415 820416
PROVISION FOR LEAVE ENCASHMENT PROVISION FOR OTHER RETIREMENT BENEFITS PROVISION FOR EX-GRATIA PROVISION FOR GRATUITY PROVISION FOR PAY REVISION ARREARS PROVISION FOR TARIFF ADJUSTEMNT Provision for Interest and Interest Differential on SEB Bonds
10/24/2002
338
CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 83 SUPPLEMENTARY TARIFF
Salaries & Allowances -Supervisors Incentive - Generation Over Time EX-gratia in Lieu of Statutory Profit Sharing Bonus Leave Encashment Incentive - Project Retrenchment Compensation - Supervisors Interest on DA Deposit-Non Executive Foreign Deputation Allowance(Supervisor)
10/24/2002
346
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST
Corpn's Contribution to PF-Workmen Corpn's Contribution to FPF-Workmen Corpn's Contribution to Gratuity Corpn's Contribution to Workers Corpn's Contribution to Pension Fund Corpn's Contribution to Other Funds/ Corpn's Contribution to PF-Supervisors Corpn's Contribution to FPF-Supervisors Corpn's Contribn.to Gratuity-Supervisors Corpn's Contribution to Pension Fund Corpn's Contribution to Other Funds Corpn's Contribution to PF -Executives Corpn's Contribution to FPF-Executives Corpn's Contribution to Gratuity Corpn's Contribution to Pension Fund Corpn's Contribution to Other Funds/ Corpn's Contribution to PF-Directors Corpn's Contribution to FPF-Directors Corpn's Contribution to Gratuity Corpn's Contribution to Pension Fund Corpn's Contribution to Other Funds/ Foreign Service Contributions - Director Directors Directors Schemes - Directors Executives Executives Schemes - Executives Supervisors Schemes Supervisors Workmen Compensation Scheme Workmen Schemes Workmen
Foreign Service Contributions - Workmen
Foreign Service Contribution Supervisors
Foreign Service Contributions-Executives
10/24/2002
349
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST
Liveries and Uniforms Canteen Subsidy PF and Other Funds Administration Charge Games and Sports Expenses Awards to Empoyees Reimbursement of Medical Expenses Reimbursement of Medical Expenses Reimbursement of Medical Expenses Hospital Expenses Medical Expenses (Purchase of Med.store) Reimbursement of Medical Expenses to Safety Equipment and Appliances Reimbursement of Tuition Fee - Employees Children Reimbursement of Employees Welfare Expr Family Planning - Cash Incentives Group Insurance Premium - Workmen Group Insurance Premium - Supervisors Group Insurance Premium - Executives Group Insurance Premium - Directors Post Retirement Medical Benefits STUDY EXPENSES ON NEW PROJECTS OF Leave Travel Concession - Workmen Scheme A Leave Travel Concession - Workmen Scheme B Leave Travel Concession - Supervisors Sc heme A Leave Travel Concession - Supervisors Sc heme B Leave Travel Concession - Executives Sc heme A Leave Travel Concession - Executives Sc heme B Leave Travel Concession - Directors Workmen Compensation - Workmen Compensation - Supervisors Compensation - Executivs Overseas Medical Insurance NTPC's Contribution of HBA Insurance Premium IPP / JVC Retired NTPC Employees Hospitalisation Non-hospitalisation Directors
10/24/2002
350
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 93 REPAIRS & MAINTENANCE AND POWER * WATER
9301
REPAIRS & MAINTENANCE - BUILDINGS
930101 930102 930104 930121 930122 930124 930134
Material Issued for R&M of Plant/Admn. Buildings Payments to Outside Agencies for R&M Other Expenses on R&M of plant/Admn. Materials Issued for R&M of Township of Plant/Admn. Buildings Buildings Buildings
Payments to Outside Agencies for R&M of Township Buildings Other Expenses on R&M of Township Buildg R&M of Leased Buildings
10/24/2002
351
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 93 REPAIRS & MAINTENANCE AND POWER * WATER
9304
REPAIRS & MAINTENANCE - PLANT & CONSTRUCTION EQUIPMENTS
Material Issued for R&M of Construction Equipments
MACHINERY -
930401 930402 930404
Payments to Outside Agencies for R&M of Construction Equipments Other Expenses on R&M of Construction Equipments
10/24/2002
352
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 93 REPAIRS & MAINTENANCE AND POWER * WATER
Material Issued for R&M of Roads,Bridges& Culverts Plants/Admn. Area Payment to Outside Agencies for R&M of Roads Bridges and Culverts Plan/Admnarea Other Expenses on R&M of Roads, Bridges & Culverts -Plant Admn Area Material Issued for R&M of Roads,Bridges& Culverts-Township Payments to Outside Agencies for R&M of Roads Bridges and Culverts - Township Other Expenses on R&M of Roads, Bridges & Culverts - Township Material Issued for R&M of Vehicles Other Expenses on R&M of Vehicles Plant/Admn. Plant/Admn Payments to Outside Agencies for R&M of Vehicles - Plant / Admn Material Issued for R&M of Vehicles - Township Payments to Outside Agencies for R&M of Vehicles -Township Other Expenses on R&M of Vehicles Material issued for R&M of Office Township Equipments & Other Assets
Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Plant/Admn Other Expenses on R&M of Office Equipt &Other Assets -Plant/Admn. Material issued for R&M of Office Equipt& Other Assets -Township Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Township Other Expenses for R&M of Office Equipt & other Assets -Township
10/24/2002
353
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 93 REPAIRS & MAINTENANCE AND POWER * WATER
9307
POWER CHARGES
930701 930711 930721 930751 930761 930771
Power Charges for Construction Works NTPC Generated Electricity Charges Office NTPC Electricity Charges Township NTPC Generated Generated
Power Charges Construction Supplied by Third Party Electricity Charges - Office Supplied byThird Party Electricity Charges - Township Supplied Third Party
10/24/2002
354
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 93 REPAIRS & MAINTENANCE AND POWER * WATER
9309
WATER CHARGES
930911 930921 930931
Water Charges Construction Water Charges-Office Water Charges-Township
10/24/2002
355
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9403
LEGAL FEES
940301
Legal Expenses
10/24/2002
356
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9404
PROFESSIONAL CHARGES & CONSULTANCY EXPENSES
940401 940405 940410 940411 940421 940422
Remuneration to Consultants Drafting Charges for Preparation & Other Professional Charges Consultancy Charges for Environmental Studies Internal Audit Fees out of Pocket Exp.to Internal Auditors Printing of Drawings
10/24/2002
357
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9407
TENDER EXPENSES
940701 940704 940705 940707 940708
Printing & Stationery Tenders Advertisement for Tenders Foreign Currency Advertisement for Tenders Ind. Currency Purchase of Tender Forms-Indian Currency Purchase of Tender Forms-Foreign Currncy
10/24/2002
360
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9408
PAYMENT TO STATUTORY AUDITORS
940801 940802 940805 940809
Statutory Audit Fee Payment to Statutory Auditors for Payment to Statutory Auditors in Statutory Auditors out of Pocket Tax Audit Other Capacities Expenses
10/24/2002
361
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9409
ADVERTISEMENT & PUBLICITY COST
940901 940902 940908 940909
Advertisement Expenses Publicity Expenses Exhibition Stall and Conference ExpensesForeign Currency Exhibition Stall and Conference ExpensesIndian Currency
10/24/2002
362
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9410
PRINTING AND STATIONERY
941001 941002
Printing and Stationery Printing Expenses for Inhouse Journals and Newsletters
10/24/2002
363
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9411
EDP EXPENSES
941101 941102 941103 941104
EDP Rental Stationery EDP Stores Consumables Other Expenses
10/24/2002
364
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9413
ENTERTAINMENT EXPENSES
941301
Entertainment Expenses
10/24/2002
366
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9414
DIRECTOR'S FEES
941401
Director's Sitting Fee/Expenses
10/24/2002
367
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9415
TRANSIT HOSTEL EXPENSES
941501
Transit Hostel Expenses
10/24/2002
368
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9416
BOOKS AND PERIODICALS
941601 941602
Books, Periodicals and Journals Indian Currency Books, Periodicals and Journals Foreign Currency
10/24/2002
369
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
9417
EDUCATION EXPENSES
941701 941702 941703 941704 941705 941709
Recurring Grants to Educational Instn. Capital Grants to Educational Instn Reimbursement of Revenue Expenses to Kendriya Vidyalaya Sangathan Reimbursement of Revenue Expenses to Other Educational Institutions Reimbursement of Education Expenses - Overseas Other Miscellaneous Expenses for Educational Institutions
10/24/2002
370
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES
Transport Vehicle Running Expenses Horticulture Expenses Expenses on Hiring of Vehicles Hire charges - Office equipments Hire charges - construction equipments Operating expenses of construction Furnishing Expenses Subscription to Trade and Other Assocn. Hire Charges - Helicopter/Aircraft Visa & Entry Permit Charges - Overseas Reuter Monitoring Service Expenses Miscellaneous Expenses equipments Operating expenses of diesel generating sets
10/24/2002
377
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9501
INTEREST ON TERM LOANS FROM GOI
950101 950102
Interest on loans from GOI Penal Interest on Overdue Payments of Govt. Loans
10/24/2002
378
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
Interest on Loan from Industrial Bank ofJapan - I Interest on Loan from EXIM Bank Interest on Loan from Syndicate IBJ - II Interest on Loan from Bankers Trust Co.,Hongkong Interest on loan from Banque Paribas Interest on Loan from IBRD Interest on Loan Asian Development Bank,Phillipines Penal Interest on Foreign Loans
10/24/2002
379
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9505
INTEREST ON BONDS & DEBENTURES
950501
Int. on Bonds
10/24/2002
380
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9508
INTEREST ON LOANS FROM FINANCIAL INSTITUTIONS AND OTHER AGENCIES
Interest on Loan from UTI - II Interest on Loan from UTI - III Interest on Loan from UTI - IV Interest on Loan from LIC - I Interest on Loan from LIC - II Interest on Loan from HDFC
950802 950803 950804 950805 950806 950807
10/24/2002
381
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9510
BANK CHARGES
951001 951003 951004 951005 951006 951007
L.C.charges Indian Currency Other bank charges Indian Currency Exchange rate fluctuations Stores, L.C. Charges - Foreign Currency Other Bank Charges - Foreign Currency Commitment Charges Spares others
10/24/2002
382
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9511
EXPENSES ON FOREIGN CURRENCY LOANS
951101 951103 951104 951110
Guarantee Commission Management Fees/ Arrangement Fees Legal Expenses on Foreign Loans Other expenses
10/24/2002
383
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 95 FINANCE & OTHER CHARGES
9514
EXPENSES ON LOANS IN INDIAN CURRENCY
951401 951402
Front End Fees to Financial Institutions Other Expenses
10/24/2002
384
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9601
LASEHOLD LAND (INCLUDING DEVELOPMENT EXPENSES
960101 960102 960121 960124
Leasehold Land Plant/Office Area Leasehold Land Township Site Clearance and Levelling of Lease Hold Land - Plant Area Site Clearance and Levelling of Lease Hold Land - Township Area
10/24/2002
385
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
Administrative Building Freehold Administrative Building Leasehold Bulidings with Dwelling Unit Plinth Areanot exceeding 80 sq. mtrs. Residential Buildings - Township Service Buildings -Township Buildings Temporary Construction Buildings Temporary Construction Buildings Temporary Construction Buildings Temporary Construction Boundary Wall Residential Auxilliary Buildings Labour Colony Office Stores Sheds
10/24/2002
387
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9611
TEMPORARY ERECTION
961101 961102 961103 961104
Temporary Erection including Wooden Temporary Erection including Wooden Temporary Fencing - Plant Temporary Fencing - Township
Structure Plant/Office Structure Township
10/24/2002
388
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9612
WATER SUPPLY SEWERAGE & DRAINAGE
-MACHINES & PIPELINES
961202 961204 961205 961207 961208
Sewerage and Effluent Disposal Plantarea Water Supply System Township Sewerage and Drainage System Township Temporary Construction - Water Supply Township Temporary Construction-Sewerage and Drainage System Township
10/24/2002
389
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9613
WATER SUPPLY, SEWERAGE & DRAINAGE -CIVILWORKS & OTHERS
961302 961304 961305 961307 961308
Sewerage & Effluent Disposal -Plant Area Water Supply System - Township Sewerage & Drainage System - Township Temporary Construction - Water Supply - Township Temporary Construction -Sewerage & Drainage System -Township
10/24/2002
390
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9615
MGR TRACK AND SIGNALLING SYSTEM
961501
MGR Track & Signalling System
10/24/2002
391
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
Furniture -Township Furniture -Canteen Furniture -Office and Others Fixtures Partition in Own Buldg -Office Fixtures Partition in Own Buldg.township Fixtures-Fan-Plant/Office Fixtures-Fan-Township Fixtures Other Electrical Fittings Fixtures Other Electrical Fittings Plant/Office Township
10/24/2002
398
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
9631
EDP & WP MACHINES
963101 963102 963103 963110
Mainframe computer Satellite communication system Personal Computers with accessories Other EDP machines
10/24/2002
399
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION
Salary Wages and Benefits Power Charges R&M Buildings R&M P&M Rent Rates & Taxes Communication Expenses Insurance Travelling Expenses Payments to Statutory Auditors Advt & Publicity Professional Consultancy Depreciation Sales Written Back Others
10/24/2002
401
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES
9803
TEMPORARY WORKS WRITTEN OFF
980301 980302
Temp. Works Written off Capital Exp Not Represented by Assets
10/24/2002
402
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES
9808
SHORTAGES IN STORES WRITTEN OFF
980801 980811 980821 980831
Stores Shortage Written off-ConstructionStores-Gross Stores Shortage Writtenoff -O&M-Gross Stores Shortage Writtenoff-Fuel-Gross Stores Shortage Written off-Others-Gross
10/24/2002
403
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES
9809
OTHER LOSSES WRITTEN OFF
980910
Other Losses Written-off
10/24/2002
404
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES
9810
COMMUNITY DEVELOPMENT & WELFARE EXPENSES
981001 981002 981003
Family Planning Camp Exp. Waste Land Development Expenses Tree Plantation Outside Plant/Township
10/24/2002
405
CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES
9811
WASTE LAND DEVELOPMENT EXP-NTPC OWN LAND
981101 981111 981121
Tree Plantation-Plant Tree Plantation-Township Tree Plantation-Others