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CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 00 DESCRIPTION CONTRA - ENTRY

0000

CONTRAENTRY

000001 000004 000005 000010

Contra Entry Contra Entry - Cash Section CONTRA ENTRY ACCOUNT - TREASURY GROUP Pooled Rate Difference

10/24/2002

1

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0101

FIXED ENERGY CHARGES

010101 010102 010103 010104 010105 010106 010107 010108 010121 010122 010123 010124 010125 010126 010127 010131 010132 010133 010134 010135 010141 010142 010143 010144 010145 010146 010160 010161 010162 010163 010164

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

0103

VARIABLE CHARGES

010301 010302 010303 010304 010305 010306 010307 010308 010321 010322 010323 010324 010325 010326 010327 010331 010332 010333 010334 010335 010341 010342 010343 010344 010345 010346 010360 010361 010362 010363 010364

Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable Charges Variable 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

Variable Charges - Chattisgarh SEB

VARIABLE CHARGES-ASEB Variable Charges - Jharkhand SEB Variable Charges Variable Charges - BALCO - PGCIL

Variable Charges - Uttranchal Power Corporation Ltd. Variable Charges - Northern Railway

10/24/2002

3

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0105

FUEL PRICE ADJUSTMENT

010501 010502 010503 010504 010505 010506 010507 010508 010521 010522 010523 010524 010525 010526 010527 010531 010532 010533 010534 010535 010541 010542 010543 010544 010545 010546 010560 010561 010562 010563 010564

Fuel Price Adjustment- UPSEB Fuel Price Adjustment- HSEB Fuel Price Adjustment- PSEB Fuel Price Adjustment- RSEB Fuel Price Adjustment- HPSEB Fuel Price Adjustment- UT of Chandigarh Fuel Price Adjustment- J & K Fuel Price Adjustment- DESU Fuel Price Adjustment- MPSEB Fuel Price Adjustment- MSEB Fuel Price Adjustment- GSEB Fuel Price Adjustment- Govt. of Goa Fuel Price Adjustment- UT of Daman & Diu Fuel Price Adjustment- UT of Dadra, Fuel Price Adjustment- APSEB Fuel Price Adjustment- Kerela SEB Fuel Price Adjustment- Karnataka SEB Fuel Price Adjustment- TNEB Fuel Price Adjustment- Pondicherry Fuel Price Adjustment- WBSEB Fuel Price Adjustment- OSEB Fuel Price Adjustment- BSEB Fuel Price Adjustment- DVC Fuel Price Adjustment- Govt. of Sikkim FUEL PRICE ADJUSTMENT Fuel Price Adjustment - Jharkhand SEB Fuel Price Adjustment- BALCO Fuel Price Adjustment- PGCIL Fuel Price Adjustment - Uttranchal Power Corporation Ltd. Fuel Price Adjustment - Northern Railways Nagar Haveli Fuel Price Adjustment - Chattisgarh SEB

10/24/2002

4

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0107

MOPA CHARGES

010701 010702 010703 010704 010705 010706 010707 010708 010721 010722 010723 010724 010725 010726 010727 010731 010732 010733 010734 010735 010741 010742 010743 010744 010745 010746 010760 010761 010762 010763 010764

MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA Charges MOPA 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

MOPA Charges - Chattisgarh SEB

MOPA CHARGES-ASEB MOPA - Jharkhand SEB MOPA Charges MOPA Charges - BALCO - PGCIL

MOPA - Uttranchal Power Corporation Ltd. MOPA Charges - Northern Railways

10/24/2002

5

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0109

ELECTRICITY DUTY AND CESS RECOVERY

010901 010902 010903 010904 010905 010906 010907 010908 010921 010922 010923 010924 010925 010926 010927 010931 010932 010933 010934 010935 010941 010942 010943 010944 010945 010946 010960 010961 010962 010963 010964

Elect. Duty & Cess - UPSEB Elect. Duty & Cess - HSEB Elect. Duty & Cess - PSEB Elect. Duty & Cess - RSEB Elect. Duty & Cess - HPSEB Elect. Duty & Cess - UT of Chandigarh Elect. Duty & Cess - J & K Elect. Duty & Cess - DESU Elect. Duty & Cess - MPSEB Elect. Duty & Cess - MSEB Elect. Duty & Cess - GSEB Elect. Duty & Cess - Govt. of Goa Elect. Duty & Cess - UT of Daman & Diu Elect. Duty & Cess - UT of Dadra, Elect. Duty & Cess - APSEB Elect. Duty & Cess - Kerela SEB Elect. Duty & Cess - Karnataka SEB Elect. Duty & Cess - TNEB Elect. Duty & Cess - Pondicherry Elect. Duty & Cess - WBSEB Elect. Duty & Cess - OSEB Elect. Duty & Cess - BSEB Elect. Duty & Cess - DVC Elect. Duty & Cess - Govt. of Sikkim ELECTRICITY DUTY AND CESS-ASEB Electricity Duty and Cess - Jharkhand SEB Elect. Duty & Cess - BALCO Elect. Duty & Cess - PGCIL Electricity Duty and Cess - Uttranchal Power Corporation Ltd. Electricity Duty and Cess Recovery - Northern Railways Nagar Haveli Electricity Duty and Cess Recovery - Chattisgarh SEB

10/24/2002

6

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0111

POLLUTION CESS RECOVERY

011101 011102 011103 011104 011105 011106 011107 011108 011121 011122 011123 011124 011125 011126 011127 011131 011132 011133 011134 011135 011141 011142 011143 011144 011145 011146 011160 011161 011162 011163 011164

Pollution Cess Recov.- UPSEB Pollution Cess Recov.- HSEB Pollution Cess Recov.- PSEB Pollution Cess Recov.- RSEB Pollution Cess Recov.- HPSEB Pollution Cess Recov.- UT of Chandigarh Pollution Cess Recov.- J & K Pollution Cess Recov.- DESU Pollution Cess Recov.- MPSEB Pollution Cess Recov.- MSEB Pollution Cess Recov.- GSEB Pollution Cess Recov.- Govt. of Goa Pollution Cess Recov.- UT of Daman & Diu Pollution Cess Recov.- UT of Dadra, Pollution Cess Recov.- APSEB Pollution Cess Recov.- Kerela SEB Pollution Cess Recov.- Karnataka SEB Pollution Cess Recov.- TNEB Pollution Cess Recov.- Pondicherry Pollution Cess Recov.- WBSEB Pollution Cess Recov.- OSEB Pollution Cess Recov.- BSEB Pollution Cess Recov.- DVC Pollution Cess Recov.- Govt. of Sikkim POLLUTION CESS RECOVERY-ASEB Pollution Cess and Recovery - Jharkhand SEB Pollution Cess Recov.- BALCO Pollution Cess Recov.- PGCIL Polluition Cess and Recovery - Uttranchal Power Corporation Ltd. Pollution Cess Recovery - Northern Railways Nagar Haveli Pollution Cess Recovery - Chattisgarh SEB

10/24/2002

7

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0113

INCENTIVE/DISINCENTIVE

011301 011302 011303 011304 011305 011306 011307 011308 011321 011322 011323 011324 011325 011326 011327 011331 011332 011333 011334 011335 011341 011342 011343 011344 011345 011346 011360 011361 011362 011363 011364

Incentive/Disincent. - UPSEB Incentive/Disincent. - HSEB Incentive/Disincent. - PSEB Incentive/Disincent. - RSEB Incentive/Disincent. - HPSEB Incentive/Disincent. - UT of Chandigarh Incentive/Disincent. - J & K Incentive/Disincent. - DESU Incentive/Disincent. - MPSEB Incentive/Disincent. - MSEB Incentive/Disincent. - GSEB Incentive/Disincent. - Govt. of Goa Incentive/Disincent. - UT of Daman & Diu Incentive/Disincent. - UT of Dadra, Incentive/Disincent. - APSEB Incentive/Disincent. - Kerela SEB Incentive/Disincent. - Karnataka SEB Incentive/Disincent. - TNEB Incentive/Disincent. - Pondicherry Incentive/Disincent. - WBSEB Incentive/Disincent. - OSEB Incentive/Disincent. - BSEB Incentive/Disincent. - DVC Incentive/Disincent. - Govt. of Sikkim INCENTIVE/DISINCENTIVE-ASEB Incentive/ Disincentive - Jharkhand SEB Incentive/Disincent. - BALCO Incentive/Disincent. - PGCIL Incentive/Disincentive - Uttranchal Power Corporation Ltd Incentive/Disincentive - Northern Railways Nagar Haveli Incentive/Disincentive - Chattisgarh SEB

10/24/2002

8

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0115

UNSCHEDULED INTERCHANGE

011501 011502 011503 011504 011505 011506 011507 011508 011521 011522 011523 011524 011525 011526 011527 011531 011532 011533 011534 011535 011541 011542 011543 011544 011545 011546 011560 011561 011562 011563 011564 011571 011572 011573 011574

Unscheduled Interchange - UPSEB Unscheduled Interchange - HSEB Unscheduled Interchange - PSEB Unscheduled Interchange - RSEB Unscheduled Interchange - HPSEB Unscheduled Interchange - UT of Chandigarh Unscheduled Interchange - J & K Unscheduled Interchange - DVB Unscheduled Interchange - MPSEB Unscheduled Interchange - MSEB Unscheduled Interchange - GSEB Unscheduled Interchange - Govt. of Goa Unscheduled Interchange - UT of Daman & Diu Unscheduled Interchange - UT of Dadra, Nagar Haveli Unscheduled Interchange - Chattisgarh SEB Unscheduled Interchange - APSEB Unscheduled Interchange - Kerela SEB Unscheduled Interchange - Karnataka SEB Unscheduled Interchange - TNEB Unscheduled Interchange - Pondicherry Unscheduled Interchange - WBSEB Unscheduled Interchange - OSEB Unscheduled Interchange - BSEB Unscheduled Interchange - DVC Unscheduled Interchange - Govt. of Sikkim Unscheduled Interchange - ASEB Unscheduled Interchange - Jharkhand SEB Unscheduled Interchange - Balco Unscheduled Interchange - PGCIL Unscheduled Interchange - Uttranchal Power Corporation Ltd. Unscheduled Interchange - Northern Railway Unscheduled Interchange - NCR Unscheduled Interchange - WRHQ Unscheduled Interchange - SRHQ Unscheduled Interchange - ERHQ

10/24/2002

9

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 01 DESCRIPTION SALE OF ELECTRICITY

0116

OTHER CHARGES RECOVERED FROM CUSTOMERS

011601 011602 011603 011604 011605 011606 011607 011608 011621 011622 011623 011624 011625 011626 011627 011631 011632 011633 011634 011635 011641 011642 011643 011644 011645 011646 011660 011661 011662 011663 011664

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

0201

CONSULTANCY, MANAGEMENT AND SUPERVISION FEES

020101 020103 020104 020105 020106 020107 020108 020109 020111 020112 020113

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

0403

INTEREST EARNINGS(INCL. TDS) FROM OTHERS

040301 040302 040303 040310 040311 040315 040320 040330

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

0404

INTEREST EARNED ON BUY BACK BONDS

040401 040402 040403 040404 040405 040406 040407 040408 040409 040410 040411 040412 040413 040414 040415 040416 040417 040418 040419 040420 040421 040422

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 Series X,2001 16.5 % Regular Return Non-Cum. Bonds Series X,2001

10/24/2002

19

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME

0405

HIRE CHARGES FOR CONSTRUCTION EQUIPMENTS

040501 040502

Hire Charges for Construction Equipments Hire Charges/Rental for P&M and Other Assets

10/24/2002

20

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME

0406

SURCHARGE RECOVERED ON OVERDUE PAYMENTS FROM CUSTOMERS

040601

Surcharge from Customers for sale of Electricity

10/24/2002

21

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME

0407

PREMIUM ON SALE OF BUY BACK BONDS

040701

Premium on Sale of Buy Back Bonds

10/24/2002

22

CHART OF ACCOUNTS
MAJOR HEAD 0 INCOME ACCOUNT CODE MINOR HEAD 04 DESCRIPTION OTHER INCOME

0409

MISCELLANEOUS RECEIPTS

040901 040902 040903 040904 040905 040906 040907 040908 040909 040910 040915 040916 040917 040918 040919 040920 040921 040922 040923 040924 040925 040926

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

0501

TOWNSHIP RECOVERIES

050101 050102 050111 050112 050113 050114 050121 050122 050151 050152 050155 050156 050160 050161 050162

Recovery of Rent from Employees Recovery of Rent from Others Electricity Charges Recovered from Electricity Charges Recovered from

Residential Buildings ResidentialBuildings Employees-Residential Buildings Others - Residential Buildings

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

0601

PRIOR PERIOD INCOME

060101 060110 060111 060112 060113 060115 060116 060117 060118 060119 060120 060121 060122 060123

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

0949

MISCELLANEOUS RECEIPT-CAPITAL

094901 094902 094903 094904 094905 094906 094907 094908 094910 094915 094916 094917 094919 094921

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

0951

TOWNSHIP RECOVERIES-CAPITAL

095101 095102 095111 095112 095113 095114 095121 095122 095151 095152 095155 095156 095160 095161 095162

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

1201

WORKMEN COST

120101 120102 120103 120106 120107 120109 120110 120111 120112 120113 120121 120151

Wages and Allowances-Regular Workmen Wages and Allowances-Work Charged Staff Wages and Allowances-Must.roll Dly Rated Incentive - Generation Overtime Payment under Voluntary Retirement Scheme - Workmen Ex-Gratia Leave Encashment - Workmen - Current Year Incentive - Project Retrenchment Compensation Leave Encashment - Previous Year Foreign Deputation Allowance (Workmen)

10/24/2002

42

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST

1202

SUPERVISORY STAFF COST

120201 120206 120207 120209 120210 120211 120212 120213 120214 120221 120251

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

1203

EXECUTIVE COST

120301 120306 120309 120310 120311 120312 120313 120315 120321 120351

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

1205

CONTRIBUTION TO PF AND OTHER FUNDS

120501 120502 120503 120506 120507 120510 120512 120521 120522 120523 120527 120530 120532 120541 120542 120543 120547 120550 120552 120561 120562 120563 120567 120570 120572

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

1206

WELFARE EXPENSES.

120601 120602 120603 120604 120605 120606 120607 120608 120609 120610 120611 120612 120613 120614 120615 120616 120617 120618 120620 120621 120622 120623 120624 120625 120631 120632 120633 120634 120635 120636 120637 120639 120640 120641 120642 120643 120651 120652 120656 120661

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

1206
120662 120663 120664 120671

WELFARE EXPENSES.
LTC - Cash Lumpsum Assistance LTC - Cash Lumpsum Assistance LTC - Cash Lumpsum Assistance - Supervisors - Executives - Directors

Reimbursement of internet expenses at employee's residence

10/24/2002

48

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 12 DESCRIPTION EMPLOYEE COST

1209

INTERNAL CAPITAL JOBS/SERVICES

120901

Capital/service maintenance jobs

10/24/2002

49

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 13 DESCRIPTION GENERATION, TRANSMISSION AND

1301

REPAIRS & MAINTENANCE - BUILDINGS

130101 130102 130104 130121 130122 130124 130134 130135

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

130201 130202 130204 130211 130212 130214 130221 130222 130224 130231 130232 130234 130299

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

1305

REPAIRS & MAINTENANCE - OTHERS

130501 130502 130504 130521 130522 130524 130531 130532 130534 130551 130552 130554 130561 130562 130564 130591 130592 130594 130599

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

1402

TRAINING AND RECRUITMENT COST

140201 140202 140203 140204 140211 140213 140214 140215 140217 140220 140221 140222 140223 140231 140233 140234 140235 140241 140242

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

1405

COMMUNICATION EXPENSES

140501 140502 140503 140504 140505 140506 140507 140509 140510 140511 140512

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

1406

TRAVELLING EXPENSES

140601 140602 140603 140604 140605 140606 140611 140612 140621 140622 140631 140632 140641

Inland Travelling Expenses - Workmen Inland Travelling Expenses - Supervisors Inland Travelling Expenses - Executives Inland Travelling Expenses-Directors Inland Travelling Expenses - Consultants/Others Conveyance Expenses Foreign Travel Expenses-Indian Currency Foreign Travel Expenses-Foreign Currency Foreign Travel Expenses-Directors-Indian Currency Foreign Travel Expenses-Directors-Foreign Currency Foreign Travel Expenses - Consultants/Others - Indian Currency Foreign Travel Expenses - Consultants/Others - Foreign Currency TRANSFER T.A.EXPENSES - Including Freight

10/24/2002

65

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

1412

SECURITY EXPENSES

141201 141202

Security Expenses - CISF Security expenses - Others (including township)

10/24/2002

71

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

1419

BROKERAGE AND COMMISSION

141901 141902

Brokerage & Commission - Indian Currency Brokerage & Commision - Foreign Currency

10/24/2002

77

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

1424

INSURANCE

142401 142402 142403 142404 142409 142411 142421 142425 142431

Insurance Premium Properties-Plant Insurnace Premium-Stock Insurance - Vehicles Insurance-Construction Equipments Other Insurance Insurance - Township Properties Insurance -Fidelity Insurance-Cash in Safe & Transit Transit Insurance

10/24/2002

82

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES

1426

RATES & TAXES

142601 142602 142603 142604 142605 142606

Rates and Taxes-Vehicles Rates and Taxes-Buildings Rates and Taxes-Others Rates and Taxes-Township Assets Government Taxes on P&M Licence Fee

10/24/2002

83

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 14 DESCRIPTION ADMINISTRATION EXPENSES

1427

ASH UTILISATION & MARKETING EXPENSES

142701 142711 142721 142731

Consultancy Payments Marketing & Research Studies Prefeasibility Report Expenses Miscellaneous Expenses

10/24/2002

84

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

1444

CENPEEP EXPENSES

144401 144402 144403 144404 144405 144407 144411 144412 144413 144414 144415 144416 144417 144418 144419 144420 144425 144431 144440

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

1451

OTHER MISCELLANEOUS EXPENSES

145101 145102 145103 145104 145105 145106 145107 145108 145109 145110 145111 145112 145113 145125

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

1501

INTEREST ON TERM LOANS FROM GOI

150101 150102 150109 150113 150114 150124 150125 150131 150141 150142 150143 150144 150145 150146

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

1502

INTEREST ON LOANS FROM BANKS

150201 150202 150203 150204 150205 150206 150207 150208 150209 150210 150211 150212 150213 150214 150251

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

1504

INTEREST ON FOREIGN CURRENCY LOANS

150401 150402 150403 150404 150405 150406 150407 150408 150409 150410 150411 150412 150413 150414 150415 150416 150417 150418 150420 150425 150426 150428 150429 150430 150431 150450

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

1505

INTEREST ON BONDS & DEBENTURES

150501 150502 150503 150504 150505 150506 150507 150508 150509 150510 150511 150512 150513 150514 150515 150516 150517 150518 150519 150520 150521 150522 150523 150524 150525 150526

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

1507

INTEREST PAID ON BONDS UNDER BUY BACK SCHEME

150701 150702 150703 150704 150705 150706 150707 150708 150709 150710 150711 150712 150713 150714 150715 150716 150717 150718 150719 150720 150721 150722

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

150801 150802 150803 150804 150805 150806 150807 150811 150821 150831 150832 150833 150834 150835 150836 150837 150838 150839 150840 150841 150842 150843 150844 150845 150846 150847 150848 150849 150850 150851 150852 150856 150857 150858 150859 150860 150862 150863 150864 150865

10/24/2002

97

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

1521

BOND ISSUE EXPENSES

152101 152102 152103 152104 152105 152106 152107 152108 152109 152110 152111 152112 152113

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

1523

PUBLIC DEPOSIT EXPENSES

152301 152302 152303 152304 152305 152306 152307 152308

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

1530

BANK CHARGES

153001 153002 153003 153004 153005 153006 153007 153008

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

1607

ROADS, BRIDGES AND CULVERTS AND HELIPADS

160701 160702 160703 160704 160711 160712 160720 160721

Permanent Roads Plant Area Permanent Roads -Township Kutcha Roads - Plant Area Kutcha Roads - Township Area Bridges & Culverts - Plant Area Bridges & Culverts - Township Aerodrome, Helipads and Airstrips Aerodrome, Helipads and Airstrips Permanent Temporary

10/24/2002

110

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1609

BUILDINGS - PLANT

160901 160902 160903 160909 160942 160943 160944 160950 160951 160952 160953 160954 160992 160994 160999

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

1610

BUILDINGS - OTHERS

161021 161022 161030 161031 161032 161041 161042 161043 161044 161045 161071 161072 161080 161081 161082 161091 161092 161093 161094

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 Internal Electrification Work 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 Buildings Temp Constn - Office Stores & Shed Residential Auxilliary Buildings Labour Colony Office Stores Sheds

Internal Electrification Work - Building with dwelling unit plinth area < 80 Sq

10/24/2002

112

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1611

TEMPORARY ERECTION

161101 161102 161103 161104

Temporary Erection including Wooden Temporary Erection including Wooden Temporary Fencing - Plant Temporary Fencing - Township

Structure Plant/Office Structure Township

10/24/2002

113

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1612

WATER SUPPLY SEWERAGE & DRAINAGE

-MACHINES & PIPELINES

161201 161202 161204 161205 161207 161208 161210 161211

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

161301 161302 161304 161305 161307 161308 161310 161311

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

1616

RAILWAY SIDINGS

161601 161602

Permanent Railway Sidings Temporary Railway Sidings

10/24/2002

117

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1618

RESERVOIR AND DAM

161801

Reservoir and Dam

10/24/2002

118

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1621

PLANT AND MACHINERY

162101 162102 162104 162105 162106 162107 162108 162109 162110 162111 162112 162113 162114 162116 162118 162120 162121 162122 162123 162124 162125 162126 162127 162128 162129 162130 162151 162152 162153 162154 162155 162156 162157 162158 162159 162160 162161 162162 162163 162164

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

1621
162165 162166 162167 162168 162169 162170 162171 162175 162176 162177 162178

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

1625

VEHICLES

162501 162502 162503 162504 162505 162506 162507 162508 162509 162510 162511

Buses and Trucks Plant Office Buses and Trucks Township Jeeps Plant / Office Jeeps Township Cars - Plant/Office Cars - Township Motor Cycles/Scooters-Plant/Office Motor Cycles/Scooters-Township Ambulance Vans Cycles Plant/Office Cycles Township

10/24/2002

123

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1626

AIRCRAFT/AERO ENGINES/SPEED BOATS

162601 162602 162603 162604

Aircraft Aero Engines Motor Boats/Speed Boats Other Vessels

10/24/2002

124

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1630

FURNITURE & FIXTURES

163001 163002 163003 163004 163005 163012 163013 163014 163015

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

1632

OTHER OFFICE EQUIPMENTS

163201 163202 163203 163204 163205 163206 163207 163208 163209 163210 163211 163212 163213

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 Equipment/Appliances Guest House,Transit Hostel Equipments & Appliances Canteen Equipments Interior Communication Equipt -Township Interior Communication Equipment -Plant/Office

10/24/2002

127

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1633

R&D LABORATORY EQUIPMENTS OTHER THAN PLANT AND MACHINERY LAB.
R&D Laboratory Equipments other than Plant and Machinery Lab.

163301

10/24/2002

128

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1636

CAPITAL EXPENDITURE ON ASSETS NOT OWNED BY THE COMPANY

163601

Capital Expenditure on Assets not owned by the Company

10/24/2002

129

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 16 DESCRIPTION DEPRECIATION

1640

SMALL VALUE ASSETS

164001

Plant and Machinery costing upto Rs5000

10/24/2002

130

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 17 DESCRIPTION PRELIMINARY EXPENSES & DRE WRITTEN OFF

1702

PRELIMINARY EXPENSES & DRE WRITTEN OFF

170210 170211 170212

Preliminary Expenses Written off Deferred Revenue Expenduture Written off Survey and Investigation Expenses - Written off

10/24/2002

131

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES

1800

NON OPERATING EXPENSES

180001

CAPITAL/SERVICE MAINTENANCE JOBS

10/24/2002

132

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 18 DESCRIPTION NON OPERATIONG EXPENSES

1802

PRIOR PERIOD EXPENSES

180201 180203 180204 180205 180207 180208 180209 180210 180211 180212 180213 180214 180215 180216 180217 180225

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

1809

OTHER LOSSES WRITTEN OFF

180901 180902 180903 180911 180912 180913 180914 180920

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

1903

AMOUNT WRITTEN BACK FROM RESERVES

190301 190302 190303 190304 190305

Foreign Exchange Fluctuation Reserve Bonds Redemption Reserve Investment Allowance Reserve Capital Reserve Deferred Taxation Reserve

10/24/2002

143

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES

1904

APPROPRIATIONS FROM PROFIT

190401 190402 190403 190404 190405 190410

Foreign Exchange Fluctuation Reserve Bonds Redemption Reserve Investment Allowance Reserve Capital Reserve Foreign Project reserve General Reserve

10/24/2002

144

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES

1905

PROPOSED DIVIDEND

190501 190502

Proposed Dividend Interim Dividend

10/24/2002

145

CHART OF ACCOUNTS
MAJOR HEAD 1 EXPENSES ACCOUNT CODE MINOR HEAD 19 DESCRIPTION CORPORATE EXPENSES

1909

ADJUSTMENTS

190902

Adjustment of Profit/Loss of Previous yr

10/24/2002

146

CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 21 EQUITY SHERE CAPITAL

2101

ISSUED SUBSCRIBED, PAID UP CAPITAL

210101 210102 210105 210106 210109 210110 210113 210114 210115 210117 210118 210120 210121 210122 210125 210128 210131 210141 210142 210143 210144 210145 210146

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

2202

STATUTORY RESERVES

220201 220202 220203 220204 220205 220206 220211 220220

Investment Allowance Reserve Bond Redemption Reserve Reserve for Exchange Rate Variation Deferred Taxation Reserve Foreign Project Reserve Foreign Consultancy Turnkey Contract Reserve Account INVESTMENT ALLOWANCE RESERVE (UTILISED) DEPRECIATION RESERVE (BTPS)

10/24/2002

150

CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 22 RESERVES & SURPLUSES

2203

GENERAL RESERVE

220301 220306

General Reserve Surplus As Per Profit & Loss A/C

10/24/2002

151

CHART OF ACCOUNTS
MAJOR HEAD 2 SHARE HOLDERS FUND ACCOUNT DESCRIPTION CODE MINOR HEAD 22 RESERVES & SURPLUSES

2205

GRANTS IN AID FROM GOVERNMENT OF INDIA

220501 220520

Grants-in-aid from GOI and Others for Capital Expenditure on Survey & Investn. Grants-in-aid from GOI and Others for Research and Development

10/24/2002

152

CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 31 CONSTRUCTION ACCOUNTS

3101

INTER UNIT ACCOUNTS CONSTRUCTION

310110 310111 310112 310113 310114 310115 310116 310117 310118 310119 310120 310121 310122 310123 310124 310125 310126 310127 310128 310129 310130 310131 310132 310133 310137 310138 310139 310140 310141 310142 310151 310152 310153 310154 310155 310156 310163 310171 310175

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

3401

CASH CREDIT FUND ACCOUNTS COROPRATE CENTRE

340101 340102 340103 340104 340105 340106 340107 340108

Cash Credit Fund A/c Corporate Centre CC Fund A/c - Noida Cash Credit Fund - Sales Realization A/c-C.C. Cash Credit Fund - Sales Realization A/c-N.R. Cash Credit Fund - Sales Realization A/c-W.R. Cash Credit Fund - Sales Realization A/c-S.R. Cash Credit Fund - Sales Realization A/c-E.R. Cash Credit Fund - Sales Realsn A/c - NCR Gas Projects

10/24/2002

154

CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 34 WROKING CAPITAL

3402

CASH CREDIT FUND ACCOUNTS PROJECTS/TLS

340210 340211 340212 340213 340214 340215 340216 340217 340218 340219 340220 340221 340222 340223 340224 340225 340226 340227 340228 340229 340230 340231 340232 340233 340237 340239 340240 340241 340242 340251 340252 340253 340254 340255 340256 340263 340275

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

3403

CASH CREDIT FUND A/C-CORPORATE CONSULTANCY GROUP

340301 340302 340303 340304 340305 340306 340307 340308 340309 340310 340311 340312

Cash Credit Fund A/c -Corp. Consultancy Wing Cash Credit Fund A/c - DESU (Mandaula) Cash Credit Fund A/c - Dubai TransmissnContract Cash Credit Fund A/c-IOC (Karnal) Cash Credit Fund Account - Dubai Cash Credit Fund Account - IOCL Karnal Cash Credit Fund Account - TNEB A/c Cash Credit Fund Account - EPDCI A/c Cash Credit Fund Account - Hatta A/c Cash Credit Fund Account - Nepal A/c Cash Credit Fund A/c-SPGL(Kakinada)

10/24/2002

156

CHART OF ACCOUNTS
MAJOR HEAD 3 INTER UNIT ACCOUNTS ACCOUNT DESCRIPTION CODE MINOR HEAD 34 WROKING CAPITAL

3405

CASH CREDIT FUND A/C-TRANSFER OF SALES

340510 340511 340512 340513 340514 340515 340516 340517 340518 340519 340520 340521 340522 340523 340524 340525 340527 340528 340530 340531 340532 340533 340551 340552 340553 340554 340555 340563 340575

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

3409

CONSULTANCY-CUSTOMER DEPOSIT FUND A/C

340901 340902 340903 340904 340905 340906 340907 340908

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

4101

CASH CREDIT FROM BANKS

410101 410102 410103 410104 410105 410106 410107 410108 410109 410110 410111 410112 410113 410114

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

4104

BONDS

410401 410402 410403 410404 410405 410406 410407 410408 410409 410410 410411 410412 410413 410414 410415 410416 410417 410418 410419 410420 410421 410422 410423 410424 410425 410426

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 NON-CUM. BONDS TRIPLE MONEY BONDS SERIES X,2001 15.5% NON-CUM.BONDS (PVT.PLACEMENT) 14 % NON-CUM. BONDS (PVT. PLACEMENT) 10.5 % (Taxfree) Non-cum. Bonds SERIES XI,2001 Series XI,2001 Series X,2001

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

4106

INTEREST ACCRUED AND DUE ON BONDS

410601 410602 410603 410604 410605 410606 410607 410608 410609 410610 410611 410612 410613 410614 410615 410616 410617 410618 410619 410620 410621 410622 410623 410624 410625 410626

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

4107

UNCLAIMED INTEREST ON BONDS

410701 410702 410703 410704 410705 410706 410707 410708 410709 410710 410711 410712 410713 410714 410715 410716 410717 410718 410719 410720 410721 410722 410723 410724 410725 410726

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 NON-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 Series X,2001 16.5 % Regular Return Non-Cum. Bonds Series X,2001

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

4201

LOANS FROM GOVERNMENT OF INDIA

420101 420102 420105 420106 420109 420110 420113 420114 420117 420121 420124 420125 420131 420141 420142 420143 420144 420145 420146

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

420701 420702 420703 420704 420705 420706 420707 420708 420709 420711 420712 420713 420714 420715 420718 420720 420725 420726 420728 420729 420730 420731 420760

10/24/2002

171

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

INSTITUTIONS AND OTHER

420901 420902 420903 420904 420910 420935 420936 420937 420938 420939 420940 420941 420942 420943 420944 420945 420946 420947 420948 420949 420950 420951 420952 420956 420957 420958 420959 420960 420962 420963 420964 420965 420966

10/24/2002

172

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

5107

ROADS, BRIDGES, CULVERTS AND HELIPADS

510701 510702 510703 510704 510711 510712 510720 510721

Permanent Roads-Plant Area Permanent Roads-Township Kutcha Roads - Plant Area Kutcha Roads - Township Bridges & Culverts Plant Area Bridges & Culverts - Township Aerodrome, Helipads & Airstrips Aerodrome, Helipads & Airstrips Permanent Temporary

10/24/2002

177

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5109

BUILDINGS PLANT

510901 510902 510903 510909 510942 510943 510944 510950 510951 510952 510953 510954 510992 510994 510999

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

5110

BUILDINGS OTHERS

511021 511022 511030 511031 511032 511041 511042 511043 511044 511045 511071 511072 511080 511081 511082 511091 511092 511093 511094

Administrative Building-Freehold Administrative Building-Leasehold

Auxilliary Buildings

Buildings 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 Internal Electrification Work 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 Buildings Temp Constn - Office Stores & Shed Residential Auxilliary Buildings Labour Colony Office Stores and Sheds.

Internal Electrification Work - Building with dwelling unit plinth area < 80 Sq

10/24/2002

179

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5111

TEMPORARY ERECTION

511101 511102 511103 511104

Temporary Erections including Wooden Structure Plant/Office Temporary Erections including Wooden Structure-Township Temporary Fencing-Plant Temporary Fencing-Township

10/24/2002

180

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5112

WATER SUPPLY, SEWERAGE & DRAINAGE -

MACHINES & PIPELINES

511201 511202 511204 511205 511207 511208 511210 511211

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

5113

WATER SUPPLY,SEWERAGE & DRAINAGE -

CIVIL WORKS & OTHERS

511301 511302 511304 511305 511307 511308 511310 511311

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

5116

RAILWAY SIDINGS

511601 511602

Permanent Railway Sidings Temporary Railway Sidings

10/24/2002

184

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5118

RESERVOIR AND DAM

511801

Reservoir and Dam

10/24/2002

185

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5121

PLANT AND MACHINERY

512101 512102 512104 512105 512106 512107 512108 512109 512110 512111 512112 512113 512114 512116 512118 512120 512121 512122 512123 512124 512125 512126 512127 512128 512129 512130 512151 512152 512153 512154 512155 512156 512157 512158 512159 512160 512161 512162 512163 512164

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

5121
512165 512166 512167 512168 512169 512170 512171 512175 512176 512177 512178

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

5125

VEHICLES

512501 512502 512503 512504 512505 512506 512507 512508 512509 512510 512511

Buses & Trucks -Plant/Office Buses & Trucks-Township Jeeps-Plant/Office Jeeps-Township Cars - Plant/Office Cars - Township Motor Cycles, Scooters-Plant/Office Motor Cycles, Scooters-Township Ambulance Vans Cycles-Plant/Office Cycles-Townshilp

10/24/2002

190

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5126

AIR CRAFT AERO ENGINES SPEED BOATS

512601 512602 512603 512604

Aircrafts Aero Engines Speed Boats/Motors Boats Other Vessels

10/24/2002

191

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5130

FURNITURE & FIXTURES

513001 513002 513003 513004 513005 513012 513013 513014 513015

Furniture-Township Furniture-Canteen Furniture-Office & Others Fixture Partition in Own Buldgs. Office Fixture Partition in Own Bldgs Township Fixture-Fans-Plant/Office Fixture-Fans-Township Fixture-Other Elect. Fittings Plant/off. Fixture-Other Electrical Fittings Township

10/24/2002

192

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5131

EDP,WP MACHINES & SATCOM EQUIPMENT

513101 513102 513103 513110

Mainframe Computer Satellite Communication System Personal Computers along with Accesories Other EDP Machines

10/24/2002

193

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 51 GROSS BLOCK - FIXED ASSETS

5132

OTHER OFFICE EQUIPMENTS

513201 513202 513203 513204 513205 513206 513207 513208 513209 513210 513211 513212 513213

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

5207

ROADS, BRIDGES AND CULVERTS AND HELIPADS

520701 520702 520703 520704 520711 520712 520720 520721

Permanent Roads-Plant Area Permanent Roads-Township Kuchcha Roads- Plant Kuchcha Roads-Township Bridges,culverts-Plant Bridges,culvert- Township Aerodrome,helipads-Pmt Aerodrome,helipads-Temporary

10/24/2002

201

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5209

BUILDINGS PLANT

520901 520902 520903 520909 520942 520951 520952 520953 520992 520994 520999

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

5210

BUILDINGS OTHERS

521021 521022 521030 521031 521032 521041 521042 521043 521044 521045 521071 521072 521080 521081 521082 521091 521092 521093 521094

Administrative Building - Freehold Administrative Building - Leasehold Buildings 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 Internal Electrification Work 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 Buildings Temp Constn - Office Stores & Shed Residential Auxilliary Buildings Labour Colony Office Stores and Sheds

Internal Electrification Work - Building with dwelling unit plinth area < 80 Sq

10/24/2002

203

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5211

TEMPORARY ERECTION

521101 521102 521103 521104

Temporary Erections including Wooden Structure- Plant/Office Temporary Erections including Wooden Structure-Township Temporary Fencing - Plant Temporary Fencing - Township

10/24/2002

204

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5212

WATER SUPPLY SEWERAGE AND DRAINAGE - MACHINES & PIPELINES

521201 521202 521204 521205 521207 521208 521210 521211

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

5213

WATER SUPPLY,SEWERAGE & DRAINAGE -

CIVIL WORKS & OTHERS

521301 521302 521304 521305 521307 521308 521310 521311

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

206

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5215

MGR TRACK & SIGNALLING SYSTEM

521501

MGR Track and Signaling System

10/24/2002

207

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5216

RAILWAY SIDINGS

521601 521602

Permanent Railway Sidings Temporary Railway Sidings

10/24/2002

208

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5218

RESERVOIR AND DAM

521801

Reservoir and Dam

10/24/2002

209

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5221

PLANT AND MACHINERY

522101 522102 522104 522105 522106 522107 522108 522109 522110 522111 522112 522113 522114 522116 522118 522120 522121 522122 522123 522124 522125 522126 522127 522128 522129 522130 522151 522152 522153 522154 522155 522156 522157 522158 522159 522160 522161 522162 522163 522164

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

5221
522165 522166 522167 522168 522169 522170 522171 522175 522176 522177 522178

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

5225

VEHICLES

522501 522502 522503 522504 522505 522506 522507 522508 522509 522510 522511

Buses and Trucks-Plant/Office Buses and Trucks-Township Jeeps - Plant/Office Jeeps - Township Cars - Plant/Office Cars - Township Motor Cycle, Scooters - Plant/Office Motor Cycle, Scooters - Township Ambulance Vans Cycles-Plant/Office Cycles - Township

10/24/2002

214

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5226

AIR CRAFT/AERO ENGINES / SPEED BOATS

522601 522602 522603 522604

Aircrafts Aero Engines Motor Boats/Speed Boats Other Vessels

10/24/2002

215

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5230

FURNITURE & FIXTURES

523001 523002 523003 523004 523005 523012 523013 523014 523015

Furniture-Township Furniture-Canteen Furniture-Office & Others Fixture - Partition in Own Bldgs-Office Fixture - Partition in Own Buildings -Township Fixture- Fans- Plant/Office Fixture - Fans - Township Fixture-Other Electrical Fittings Plant/Office Fixture - Other Electrical Fittings - Township

10/24/2002

216

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5231

EDP,WP MACHINES & SATCOM EQUIPMENT

523101 523102 523103 523110

Mainframe Computer Satellite Communication System Personal Computers with Accessories Other EDP Machines

10/24/2002

217

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 52 FIXED ASSETS ACCUMULATED

5232

OTHER OFFICE EQUIPMENTS

523201 523202 523203 523204 523205 523206 523207 523208 523209 523210 523211 523212 523213

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

5307

ROADS, BRIDGES AND CULVERTS AND HELIPADS

530701 530702 530703 530704 530711 530712 530720 530721

Permanent Roads - Plant Area Permanent Roads - Township Kutcha Roads - Plant Area Kutcha Roads - Township Bridges & Culverts - Plant/Area Bridges & Culverts - Township Aerodrome, Helipads AirstripsAerodrome, Helipads AirstripsPermanent Temporary

10/24/2002

226

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5308

PILING AND FOUNDATION

530801

Piling and Foundation

10/24/2002

227

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5309

BUILDINGS PLANT

530901 530902 530903 530909 530942 530943 530944 530945 530951 530952 530953 530992 530994 530999

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

5310

BUILDINGS OTHERS

531021 531022 531030 531031 531032 531041 531042 531043 531044 531045 531071 531072 531080 531081 531082 531091 531092 531093 531094

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

5311

TEMPORARY ERECTION

531101 531102 531103 531104

Temporary Erections including Wooden Structure - Plant/Office Temporary Erections including Wooden Structure - Township Temporary Fencing - Plant Temporary Fencing - Township

10/24/2002

230

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5312

WATER SUPPLY SEWERAGE & DRAINAGE

-MACHINES & PIPELINES

531201 531202 531203 531204 531205 531206 531207 531208 531209 531210 531211 531212

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

531301 531302 531303 531304 531305 531306 531307 531308 531309 531310 531311 531312

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

5316

RAILWAY SIDINGS

531601 531602

Permanent Railway Sidings Temporary Railway Sidings

10/24/2002

234

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5318

RESERVOIR AND DAM

531801

Reservoir and Dam

10/24/2002

235

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5321

PLANT AND MACHINERY

532101 532102 532104 532105 532106 532107 532108 532109 532110 532111 532112 532113 532114 532116 532118 532120 532121 532122 532123 532126 532151 532152 532153 532154 532155 532156 532157 532158 532159 532161 532162 532170 532180 532181 532182 532183

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

5330

FURNITURE & FIXTURES

533002 533003 533004 533014

Furniture-Storage Racks Furniture-Office & others Fixture-Partition in our Bldgs.Office Furniture-Notice Boards

10/24/2002

239

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5331

EDP,WP MACHINES & SATCOM EQUIPMENT

533101 533102 533103 533110

Mainframe Computer Satellite Communication System Personal Computers with Accessories Other EDP Machines

10/24/2002

240

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5332

OTHER OFFICE EQUIPMENTS

533204 533212 533213

Refrigeration, Air Cooling, Air

Conditioning System

Interior Communication Equipments -Township Interior Communication Equipments -Plant/Office

10/24/2002

241

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5333

ASSETS OWNED BY GOI

533301

Assets Owned by GOI

10/24/2002

242

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5335

SURVEY, INVESTIGATION, CONSULTANCY AND SUPERVISION CHARGES

533501 533509

Survey, Investigation, Consultancy & Supervision Charges - Station Survey, Investigation, Consultancy & Supervision Charges - Transn. & Sub-Stn.

10/24/2002

243

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5336

CAPITAL EXPENDITURE ON ASSETS NOT OWNED BY THE COMPANY

533601

Capital Expenditure on Assets not owned by the Company

10/24/2002

244

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5340

COMMISSIONING EXPENDITURE

534001

Pre-Commissioning Expenditure

10/24/2002

245

CHART OF ACCOUNTS
MAJOR HEAD 5 FIXED CAPITAL EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 53 CAPITAL WORK IN PROGRESS

5341

DIFFERENCE IN EXCHANGE RATES

534101 534102 534103 534104 534105 534106 534107 534108 534109 534111 534112 534113 534114 534115 534116 534117 534118 534120 534125 534126 534128 534129 534130 534131 534151 534152 534160

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

5451

CONSTRUCTION STORES -STEEL

545101 545102 545103 545104 545105 545106 545107 545108 545116 545117 545119 545120 545124 545125 545126

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

5452

CONSTRUCTION STORES -CEMENT

545201 545203 545204 545205 545206 545207 545208 545216 545217 545219 545224 545225

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

5453

CONSTRUCTION STORES -OTHERS

545301 545302 545303 545304 545305 545306 545307 545308 545316 545317 545319 545324 545325 545351 545353 545354 545355 545356 545357 545358 545366 545367 545369 545374 545375

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.

IN TRANSIT/UNDER

545501 545502 545503 545504 545505 545506 545507 545508

10/24/2002

252

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

5457

CONSTRUCTION STORES WITH CONTRACTORS

545701 545702 545703 545704 545705 545706 545711 545721 545731

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

5458

CONSTRUCTION STORES - SCRAP STEEL

545801 545804 545805 545806 545807 545808 545809 545816 545817 545819 545824 545825 545826

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

5461

ADVANCES FOR CAPITAL EXPENDITURE

546101 546102 546103 546104 546105 546106 546121 546151 546152 546161 546162 546171

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

6201

INVESTMENTS IN BUY BACK BONDS

620101 620102 620103 620104 620105 620106 620107 620108 620109 620110 620111 620112 620113 620114 620115 620116 620117 620118 620119 620120 620121 620122

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 NON-CUM. BONDS TRIPLE MONEY 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) 10.5 % (Taxfree) Non-cum. Bonds Series XI,2001 (Pvt. Placement) Series XI,2001 Series X,2001

10/24/2002

257

CHART OF ACCOUNTS
MAJOR HEAD 6 INVESTMENTS ACCOUNT DESCRIPTION CODE MINOR HEAD 62 TRADE INVESTMENTS

6202

NON-TRADE INVESTMENTS

620201 620202 620203 620204 620205 620206 620207 620208 620209

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

6206

TRADE INVESTMENTS - DEBENTURES / BONDS

620601 620602 620603 620604 620605 620606 620607 620608 620609 620610 620611 620612 620613 620614 620615 620616 620617 620618 620619

15.75% SEC. REDEEM. NON-CONV.(NON-CUM.) VIDYUT BONDS-APSEB-SERIES I/98, 2005 15% SEC. REDEEM. NON-CONV.(NON-CUM.) POWER BONDS-GRIDCO-SERIES III/98, 2008

15% SECURED REDEEMABLE NON-CONVERTIBLE NON-CUMU. VIDYUT BONDS APSEB 1/98 13.6% Secured Redeemable Non-Convertible (Non Cumulative) bonds 1/99 - 2006 13% Non Convertible Redeemable APTRANSCO Bonds Series (1/2000), 2007 11.75% Redeemable Non Convertible bonds KSEB - 2000, 2007 11% Redeemable Non Convertible Bonds UPSEB (Tanda) - 2000, 2010 11% Redeemable Non COnvertible Bonds UPPCL - 2000, 2007 13% Redeemable, Non-Convertible HVPN Bonds - 2000,2007 12.5 % J & K Government Bonds - 2007 ( 7 Years) 12.5 % Secured non convertible redeemable bonds (WESCO), 2007 12.5 % Secured non convertible redeemable bonds (NESCO), 2007 12.5 % Secured non convertible redeemable bonds (SOUTHCO), 2007 12.5 % Secured non convertible redeemable bonds (GRIDCO),2007 12.3% Non convertible redeemable bonds, Power bonds series 2/2001 APPFCL, 2008 14 % Non convertible redeemable non cumulative bonds (GEB), 2008 11 % Non convertible redeemable non cumulative bonds (GEB), 2009 11 % Non convertible reseemable non cumulative bonds (HVPNL), 2011 12.20% Redeemable, Non-Convertible, Non-Cumulative PSEB Bonds of Rs Five 2001), 2008

Lac each, series 4th (

10/24/2002

259

CHART OF ACCOUNTS
MAJOR HEAD 6 INVESTMENTS ACCOUNT DESCRIPTION CODE MINOR HEAD 64 INVESTEMNTS (NON-TRADE)

6401

OTHER THAN TRADE INVESTMENT (UNQUOTED)

640101 640102 640103 640104 640105 640106 640107 640108 640131 640150

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

7101

FUEL

710101 710102 710103 710104 710105 710106 710108 710109 710111 710112 710113 710115 710116 710118 710119 710121 710122 710123 710124 710125 710126 710128 710129 710131 710132 710133 710138 710139 710141 710142 710143 710148 710149

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

7102

COMPONENTS AND SPARES

710201 710202 710203 710204 710205 710206 710207 710208 710209 710210 710211 710216 710219 710220 710225 710226

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

7103

LOOSE TOOLS

710301 710302 710303 710304 710306 710308 710316 710319 710320 710325

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

7104

CHEMICALS AND CONSUMABLES

710401 710402 710403 710404 710406 710419 710420 710425

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

7105

STEEL

710501 710502 710503 710504 710505 710506 710507 710508 710516 710517 710519 710520 710524 710525

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

7106

CEMENT

710601 710602 710603 710604 710605 710606 710607 710608 710616 710617 710619 710624 710625 710651 710653 710654 710655 710656 710657 710658 710666 710667 710669 710674 710675

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

7108

SCRAP STEEL

710801 710804 710805 710806 710807 710808 710809 710816 710817 710819 710824 710825 710826

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

7109

INVENTORY IN TRANSIT, UNDER INSPECTION

710901 710902 710910 710911 710920 710921 710930 710931 710940 710941

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

711001 711002 711003 711004 711005 711006 711007 711008 711009 711010 711011 711012

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

7131

ASH PRODUCTS

713101 713102 713103 713104 713105 713106 713107 713108 713109

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

7201

SUNDRY DEBTORS FOR SALE OF ENERGY

720101 720102 720103 720104 720105 720106 720107 720108 720121 720122 720123 720124 720125 720126 720127 720128 720131 720132 720133 720134 720135 720141 720142 720143 720144 720145 720146 720160 720161 720162 720163 720164 720169

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

7311

SHORT TERM DEPOSITS WITH SCHEDULED BANKS

731101 731102 731103 731110 731111 731112 731113 731114 731115 731116 731117

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

7321

CURRENT ACCOUNTS WITH SCHEDULED BANKS

732101 732102 732103 732104 732105 732106 732107 732108 732109 732110 732111 732112 732113 732114 732115 732116 732117 732118 732119 732120 732121 732122 732123 732124 732125 732126 732127 732128 732129 732130 732131 732132 732133 732134 732135 732136 732137 732138 732139 732140

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

7321
732141 732142 732143 732144 732145 732146 732147 732148 732149 732150 732151 732152 732153 732154 732155 732156 732157 732158 732159 732160 732161 732162 732163 732164 732165 732166 732167 732168 732169 732170 732171 732172 732173 732174 732175 732176 732177 732178 732179 732180 732181

CURRENT ACCOUNTS WITH SCHEDULED BANKS
SBH-RSTPP PNB-Itarsi -WRTL SBI-Jabalpur (WRTL) PNB Nagpur (WRTL) SBH, Secunderabad R.P.Road SBI, Secunderabad -CTP SBI, Varanasi (VSTPP) SBI, Shakti nagar (VSTPP) UBI, Vindhyanagar- VSTPP SBI, Vindhyanagar- VSTPP SBI, Navyug market, Ghaziabad, NCTPP Syndicate Bank Dhaulana,NCTPP SBI,Vidhutnagar-NCTPP SBI -Varanasi,Rh.STPP SBI, Rihand Nagar, RhSTPP SBI, Shakti nagar RhSTPP SBI, Bhuvaneswar TSTPP SBI Auria TL NRTL SBI Anta TL NRTL SBI, Allahabad, NRTL SBI, Agra, NRTL (Since closed) SBI, Kanpur, NRTL SBI, Shaktinagar NRTL PNB, Faridabad NRTL SBI, Boarijore-Bihar-FSTPP SBI, Farrakka -FSTPP SBI, Bhawanipur Calcutta(1) FSTPP SBI- Andua, WB -FSTPP UBI -Khajuriaghat,FSTPP SBI, Bhawanipur Calcutta (II) - Rly. Freight FSTPP SBI -Kahalgaon ,Kh.STPP SBI -Bhagalpur -Kh.STPP SBI -Bhawanipur,Calcutta -Kh.STPP SBI -Bhagalpur, ERTL SBI -Rourkela, ERTL SBI -FCI, Durgapur-ERTL SBI -Behrampur - ERTL SBI -Suri ERTL SBI- Maurya Lok Branch,Patna ERTL Canara Bank, Greavs Road Branch, Madras (Inspection Office ) State Bank of India,Kailaspuram,Trichy

10/24/2002

282

CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES

7321
732182 732183 732184 732185 732186 732187 732188 732189 732190 732191 732192 732193 732194 732195 732196 732197 732198 732199

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

7322

APPLICATION MONEY ON ISSUE OF BONDS

732201 732202 732203 732204 732205 732206 732207 732208 732209 732210 732211 732212 732213 732214 732215 732216 732217 732218 732219 732220 732221 732222 732223 732224 732225 732226 732227

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

7323

BOND INTEREST WARRANT ACCOUNTS

732301 732302 732303 732304 732305 732307 732308 732309 732310 732311 732312 732313 732314 732315 732316 732317 732318 732319 732320 732321 732322 732323 732324 732325 732326 732327 732328 732329 732330 732331 732332 732333 732334 732335 732336 732337 732338 732339 732340 732341

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

7323
732342 732343 732344 732345 732346 732347 732348 732349 732350 732351 732352 732353 732354 732355 732356 732357 732358 732359 732360 732361 732362 732363 732364 732365 732366 732367 732368 732369 732370 732371 732372 732373 732374 732375 732376 732377 732378 732381 732382 732384 732385

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%

10/24/2002

286

CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 73 CASH & BANK BALANCES

7323
732386 732387 732391 732392 732393 732394 732395 732396 732397 732398

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

7324

CURRENT ACCOUNTS WITH SCHEDULED BANKS

732401 732402 732403 732404 732405 732406 732408 732409 732410 732411 732412 732413 732414 732415 732416 732417 732418 732419 732420 732421 732422 732423 732424 732425 732426 732427 732428 732429 732430 732431 732432 732433 732440 732441 732442 732443 732444 732445 732446 732447

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

7324
732448 732449 732450 732451 732452 732453 732454 732455 732456 732457 732458 732460 732461 732462 732463 732464 732465 732466 732467 732468 732469 732470 732471 732472 732473 732474 732475 732476 732477 732478 732480 732481 732482 732483 732484 732485 732486 732487 732488 732489 732490

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

7324
732491 732492 732493 732494 732495 732496 732497 732498 732499

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

7326

CURRENT ACCOUNTS WITH SCHEDULED BANKS

732601 732602 732603 732604 732605 732606 732607 732609 732610 732611 732612 732613 732614 732615 732616 732617 732618 732619 732620 732621 732622 732623 732624 732625 732626 732627 732628 732629 732630 732638 732639 732640 732641 732642 732643 732644 732645 732646 732647 732648

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

7326
732649 732650 732651 732652 732653 732655 732656 732657 732658 732659 732660 732661 732662 732663 732664 732665 732666 732667 732668 732669 732670 732671 732672 732673 732674 732675 732676 732677 732678 732679 732680 732681 732682 732683 732684 732685 732686 732687 732688 732689

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

7326
732690 732691 732692 732693 732694 732695 732696 732697 732698 732699

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

7327

BOND INTEREST WARRANT ACCOUNTS

732701 732702 732703 732704 732705 732706 732707 732708 732709 732710 732711 732712 732713 732714 732715 732716 732717 732718 732719 732720 732721 732722 732723 732724 732725 732726 732728 732729 732730 732731 732732 732733 732734 732735 732736 732737 732738 732739 732740 732741

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

7327
732742 732743 732744 732745 732746 732747 732748 732749 732750 732751 732752 732753 732754 732755 732756 732757 732758 732759 732760 732761 732762 732763 732764 732765 732766 732767 732768 732769 732770 732771 732772 732773 732774 732775 732776 732777 732778 732779 732780 732781 732782

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

7327
732783 732784 732785 732786 732787 732788 732789 732790 732791 732792 732793 732794 732795 732796

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

7328

CURRENT ACCOUNTS WITH SCHEDULED BANKS (PDS)

732801 732802 732803 732804 732805 732806 732807 732808 732811 732812 732851 732852 732853 732854 732855 732856 732864 732865 732866

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

7329

CURRENT ACCOUNT WITH SCHEDULE BANKS

732901 732902 732903 732904 732905 732906 732907 732908 732909 732910 732911 732912 732913 732915 732916 732917 732918 732919 732920 732921 732922 732923 732924 732929 732930 732931 732932 732933

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)

Extension branch - Calcutta T&CC Calcutta T&CC Bharauch, Gandhar (For Gandhar Gas) Airport Cargo Complex Extension - Mumba Lucknow (for NR HQ)

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

7401

INTEREST ACCRUED

740101 740102 740103 740104 740105 740106 740109 740110 740111 740112 740113 740120 740121 740122 740123 740124 740130 740131 740132 740133 740134

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

7501

LOANS TO STAFF

750101 750102 750103 750104 750105 750106 750107 750108 750109 750110 750111 750112 750120 750121

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

7520

ADVANCES RECOVERABLE IN CASH OR IN KIND SUPPLIERS

752001 752002 752003 752004 752005 752006 752009 752011 752012 752013 752014 752015 752016

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.

752117 752118 752119 752120 752121 752122 752123 752124 752125 752126 752127 752128 752129 752130 752131 752132 752133 752134 752135 752137 752138 752139 752140 752141 752142 752143 752144 752181 752182 752183

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)

752251 752252 752253 752261 752262 752263 752264 752265 752266 752267 752270 752271 752272 752273 752291 752292

10/24/2002

309

CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES

7523

ADVANCES RECOVERABLE IN CASH OR IN KIND -OTHERS

752301 752302 752304 752305 752311 752312 752313 752314 752315 752316 752317 752318 752319 752320 752321 752322 752331 752332 752334 752335 752336 752337 752338 752339 752361 752362 752363 752364 752365 752369 752371 752372 752373 752380 752381 752391 752392 752393 752394 752395

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

7526

ADVANCE INCOME TAX

OTHERS

752601 752602 752605 752651 752652 752653 752654 752655 752656 752657 752658 752659 752660 752661 752662 752663

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

754101 754102 754103 754109 754111 754112 754119 754120

10/24/2002

315

CHART OF ACCOUNTS
MAJOR HEAD 7 CURRENT ASSETS LOANS & ADVANCES ACCOUNT DESCRIPTION CODE MINOR HEAD 75 LAONS AND ADVANCES

7542

PUBLIC DEPOSITS WITH GOVT. AGAINST BONDS

754201

Deposit Deposit with Government

10/24/2002

316

CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES

8101

SUNDRY CREDITORS FOR CAPITAL LIABILITIES

810101 810102 810107 810108 810109 810110 810111 810112 810160 810161

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

8102

DEPOSITS, RETENTION MONEY FROM

CONTRACTORS & OTHERS

810201 810202 810203 810204 810205 810206 810209 810211 810212 810213 810214 810215 810216 810217 810218 810219 810221 810222 810223 810224 810226 810227 810228 810229 810241 810251 810252 810253 810254 810255 810259 810261 810262 810263 810264 810265 810269 810271 810272 810273

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

8102
810274 810279 810291 810299

DEPOSITS, RETENTION MONEY FROM
Retention Money-Transport Contractors Retention Money-Others Deposits - Others

CONTRACTORS & OTHERS

for O&M Works

for O&M Works for O&M Works

Deposits under Economic Rehabilitation Scheme

10/24/2002

319

CHART OF ACCOUNTS
MAJOR HEAD 8 CURRENT LIABILITIES & PROVISIONS ACCOUNT DESCRIPTION CODE MINOR HEAD 81 LIABILITIES

8103

SUNDRY CREDITORS FOR GOODS AND SERVICES FOR OPERATIONS

810301 810302 810303 810311 810312 810313 810314 810315 810316 810317 810318 810321 810322 810324 810325 810326 810327 810328 810329 810330 810331

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

8104

OTHER LIABILITIES

810401 810402 810403 810404 810405 810406 810407 810408 810409 810410 810411 810412 810413 810414 810415 810418 810419 810420 810421 810422 810423 810424 810425 810426 810427 810428 810429 810430 810431 810432 810433 810434 810435 810440 810441 810442 810448 810449 810453 810454

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

8104
810456 810457 810458 810459 810460 810461 810462 810465 810471 810472 810473 810474 810479 810480 810481 810491 810492 810493 810494 810495 810496 810497 810498 810499

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

8105

INTEREST ACCRUED BUT NOT DUE ON LOANS

810501 810502 810503 810504 810505 810506 810507 810508 810509 810511 810512 810513 810514 810515 810516 810517 810518 810519 810520 810521 810522 810523 810524 810525 810526 810527 810528 810529 810530 810531 810532 810533 810534 810535 810536 810537 810538 810539 810540 810541

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

8105
810542 810543 810544 810545 810546 810547 810548 810549 810550 810551 810552 810553 810554 810555 810556 810557 810558 810559 810560 810561 810562 810563 810564 810565 810566 810567 810571

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

8106

INTEREST ACCRUED BUT NOT DUE ON BONDS

810601 810602 810603 810604 810605 810606 810607 810608 810609 810610 810611 810612 810613 810614 810615 810616 810617 810618 810619 810620 810621 810623 810624 810625 810626 810651 810652 810653 810654 810655 810656 810657 810658 810659 810660 810661 810662 810663 810664

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

8106
810665 810666 810667 810668 810669 810670 810671 810672

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

8108

SUNDRY CREDITORS FOR OTHER EXPENSES

810831 810832 810834 810835 810836 810837 810851 810852 810853 810854 810857 810858 810860 810861 810862 810863 810865 810866 810867 810868 810869 810870 810871 810872 810873 810874 810875 810876 810877 810878 810879 810880 810881 810882 810883 810884 810885 810886 810887 810888

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

8110

OTHER LIABILITIES AMOUNT PAYABLE ON

REDEMPTION OF BONDS

811001 811002 811003 811004 811005 811006 811007 811008 811009 811010 811011 811012 811013 811014 811015 811016 811017 811018 811019 811020 811021 811024 811025

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

8203

PROVISIONS

820301 820306 820309 820311 820312 820313 820314 820316 820320 820321 820322 820323

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

8301

SUPPL. TARIFF

830101 830103 830105 830107 830111 830113 830117 830118 830119 830120 830121 830122 830123 830124 830125 830126 830127 830129 830131 830133 830134 830135 830136 830141 830142

Supplementary Tariff [K.P.Rao Committee]Recovery - UPSEB Supplementary Tariff [K.P.Rao Committee]Recovery - HSEB Supplementary Tariff [K.P.Rao Committee]Recovery - PSEB Supplementary Tariff [K.P.Rao Committee]Recovery - RSEB Supplementary Tariff [K.P.Rao Committee]Recovery - MPSEB Supplementary Tariff [K.P.Rao Committee]Recovery - MSEB Supplementary Tariff [K.P.Rao Committee]Recovery - APSEB Supplementary Tariff [K.P.Rao Committee]Recovery - KSEB Supplementary Tariff [K.P.Rao Committee]Recovery - KEB Supplementary Tariff [K.P.Rao Committee]Recovery - TNEB Supplementary Tariff [K.P.Rao Committee]Recovery - BSEB Supplementary Tariff [K.P.Rao Committee]Recovery - OSEB Supplementary Tariff [K.P.Rao Committee]Recovery - WBSEB Supplementary Tariff [K.P.Rao Committee]Recovery - DVC Supplementary Tariff [K.P.Rao Committee]Recovery - DESU Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of Sikkim Supplementary Tariff [K.P.Rao Committee]Recovery - UT of Chandigarh Supplementary Tariff [K.P.Rao Committee]Recovery - HPSEB Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of J & K Supplementary Tariff [K.P.Rao Committee]Recovery - GSEB Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of Goa. Supplementary Tariff [K.P.Rao Committee]Recovery - UT of Daman & Diu Supplementary Tariff [K.P.Rao Committee]Recovery - Dadra & Nagar Haveli Supplementary Tariff [K.P.Rao Committee]Recovery - BALCO Supplementary Tariff [K.P.Rao Committee]Recovery - Sikkim

10/24/2002

339

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 91 MISCELLANEOUS EXPENDITURE

9101

PRELIMINARY EXPENSES

910101 910102

Incorporation Expenses Share Registration Fee

10/24/2002

340

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 91 MISCELLANEOUS EXPENDITURE

9102

DEFERRED REVENUE EXPENDITURE

910201

Deferred Revenue Expenditure

10/24/2002

341

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 91 MISCELLANEOUS EXPENDITURE

9105

SURVEY & SOIL INVESTIGATION OF NEW PROJECTS

910501 910550

Survey and Soil Investigation STUDY EXPENSES ON NEW PROJECTS OF IPP / JVC

10/24/2002

342

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 91 MISCELLANEOUS EXPENDITURE

9106

LOSSES PENDING INVESTIGATION

910601

Losses Pending Investigation

10/24/2002

343

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 91 MISCELLANEOUS EXPENDITURE

9107

BALANCE OF PROFIT AND LOSS ACCOUNT

910701

Debit Balance

10/24/2002

344

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST

9201

WORKMEN COST

920101 920102 920103 920106 920107 920110 920111 920112 920113 920151

Wages and Allowances-Regular Workmen Wages and Allowances-Work Charged Staff Wages and Allowances-Must.roll Dly Rated Incentive - Generation Overtime Ex-Gratia Leave Encashment Incentive - Project Retrenchment Compensation Foreign Deputation Allowance (Workmen)

10/24/2002

345

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST

9202

SUPERVISORY STAFF COST

920201 920206 920207 920210 920211 920212 920213 920214 920251

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

9203

EXECUTIVE COST

920301 920306 920310 920311 920312 920313 920315 920351

Salaries and Allowances-Executives Incentive - Generation Ex-gratia in Lieu of Profit Sharing Leave Encashment Incentive - Project Retrenchment Compensation Rent Paid for Co. Leased Accomadation Foreign Deputation Allowance(Executives) Bonus

10/24/2002

347

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST

9204

DIRECTORS' REMUNERATION

920401 920406 920411 920412 920415

Salaries and Allowances-Directors Incentive - Generation Leave Encashment Incentive-Projects Company Leased Accommodation -Directors

10/24/2002

348

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 92 EMPLOYEE COST

9205

CONTRIBUTION TO PF AND OTHER FUNDS

920501 920502 920503 920506 920507 920510 920512 920521 920522 920523 920527 920530 920532 920541 920542 920543 920547 920550 920552 920561 920562 920563 920567 920570 920572

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

9206

WELFARE EXPENSES.

920601 920602 920603 920604 920605 920606 920607 920608 920609 920610 920611 920612 920613 920615 920616 920621 920622 920623 920624 920625 920628 920631 920632 920633 920634 920635 920636 920637 920641 920642 920643 920651 920652

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

9305

REPAIRS & MAINTENANCE - OTHERS

930501 930502 930504 930521 930522 930524 930531 930532 930534 930551 930552 930554 930561 930562 930564 930591 930592 930594

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

9405

COMMUNICATION EXPENSES

940501 940502 940503 940504 940505 940506 940507 940509 940510 940511

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

10/24/2002

358

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9406

TRAVELLING EXPENSES

940601 940602 940603 940604 940605 940606 940611 940612 940621 940622 940631 940632

Inland Travelling Expenses - Workmen Inland Travelling Expenses - Supervisors Inland Travelling Expenses - Executives Inland Travelling Expenses-Directors Inland Travelling Expenses - Consultants/Others Conveyance Expenses Foreign Travel Expenses-Indian Currency Foreign Travel Expenses-Foreign Currency Foreign Travel Expenses-Directors-Indian Currency Foreign Travel Expenses-Directors-Foreign Currency Foreign Travel Expenses - Consultants/Others - Indian Currency Foreign Travel Expenses - Consultants/Others - Foreign Currency

10/24/2002

359

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

9412

SECURITY EXPENSES

941201 941202

Security Expenses - CISF Security expenses - Others (including township)

10/24/2002

365

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

9419

BROKERAGE AND COMMISSION

941901 941902

Brokerage & Commission - Indian Currency Brokerage & Commision - Foreign Currency

10/24/2002

371

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9421

RENT

942101 942102

Rent-Office Accommodation Rent - Transit hostel

10/24/2002

372

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9423

ASSETS OF SMALL VALUE WRITTEN OFF

942301

Plant & Machinery,Scientific Appliances & Loose Tools Written off

10/24/2002

373

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9424

INSURANCE

942402 942403 942404 942409 942411 942421 942425

Insurnace Premium-Stock Insurance - Vehicles Insurance-Construction Equipments Other Insurance Insurance - Township Properties Insurance -Fidelity Insurance-Cash in Safe & Transit

10/24/2002

374

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9426

RATES & TAXES

942601 942602 942603 942604 942606

Rates and Taxes-Vehicles Rates and Taxes-Buildings Rates and Taxes-Others Rates and Taxes-Township Assets Licence Fee

10/24/2002

375

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9431

LOSS ON SALE OF FIXED ASSETS

943111

Loss on Sale of Fixed Assets

10/24/2002

376

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 94 ADMINISTRATION EXPENSES

9451

OTHER MISCELLANEOUS EXPENSES

945101 945102 945103 945104 945105 945106 945107 945108 945109 945110 945111 945112 945113

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

9504

INTEREST ON FOREIGN CURRENCY LOANS

950402 950403 950404 950405 950408 950409 950410 950450

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

9607

ROADS, BRIDGES AND CULVERTS AND HELIPADS

960701 960702 960703 960704 960711 960712 960720 960721

Permanent Roads Plant Area Permanent Roads -Township Kutcha Roads - Plant Area Kutcha Roads - Township Area Bridges & Culverts - Plant Area Bridges & Culverts - Township Aerodrome, Helipads and Airstrips Aerodrome, Helipads and Airstrips Permanent Temporary

10/24/2002

386

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9610

BUILDINGS - OTHERS

961021 961022 961030 961031 961032 961041 961042 961043 961044 961045

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

9616

RAILWAY SIDINGS

961601 961602

Permanent Railway Sidings Temporary Railway Sidings

10/24/2002

392

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9621

PLANT & MACHINERY

962124 962125 962126 962127 962128 962129 962130

Fire Fighting Engines & Tenders Survey Instruments Stores Equipments (Material Handling) Workshop Equipments Laboratory Equipments Pattern,Dies & Templates Stringing Machines

10/24/2002

393

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9622

CONSTRUCTION EQUIPMENTS

962201 962202 962204 962207

Earthmoving Equipments Building Construction Equipments Tractors, Trailors, and Heavy Duty Cranes Vehicles for Construction

10/24/2002

394

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9623

ELECTRICAL INSTALLATIONS

962301 962302 962309 962310

Construction Power Supply System-Plant Township Power Supply System Other Electrical Installations Permanent Power Supply System Plant

10/24/2002

395

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9625

VEHICLES

962501 962502 962503 962504 962505 962506 962507 962508 962509 962510 962511

Buses and Trucks Plant Office Buses and Trucks Township Jeeps Plant / Office Jeeps Township Cars - Plant/Office Cars - Township Motor Cycles/Scooters-Plant/Office Motor Cycles/Scooters-Township Ambulance Vans Cycles Plant/Office Cycles Township

10/24/2002

396

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9626

AIRCRAFT/AERO ENGINES/SPEED BOATS

962601 962602 962603 962604

Aircraft Aero Engines Motor Boats/Speed Boats Other Vessels

10/24/2002

397

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 96 DEPRECIATION

9630

FURNITURE & FIXTURES

963001 963002 963003 963004 963005 963012 963013 963014 963015

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

9632

OTHER OFFICE EQUIPMENTS

963201 963202 963203 963204 963205 963206 963207 963208 963209 963210 963211 963212 963213

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 Equipment/Appliances Guest House,Transit Hostel Equipments & Appliances Canteen Equipments Interior Communication Equipt -Township Interior Communication Equipment -Plant/Office

10/24/2002

400

CHART OF ACCOUNTS
MAJOR HEAD 9 MISCELLANEOUS EXPENDITURE ACCOUNT DESCRIPTION CODE MINOR HEAD 98 NON-OPERATING EXPENSES

9802

PRIOR PERIOD EXPENSES

980201 980203 980204 980205 980207 980208 980209 980210 980211 980212 980213 980214 980215 980216 980225

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

10/24/2002

406

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