Master Chart of Accounts

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Chart of Accounts
Branch/Divisions Delhi Branch office Mumbai Branch office Chennai Branch office Kolkata Branch office Capital Account Share Capital A/c Partners Capital A/c Proprietor Capital A/c Reserves & Surplus (Retained Earnings) Capital Reserve A/c General Reserve A/c Reserve for Depreciation A/c Current Assets Bank Accounts ICICI Current Bank A/c HDFC Current Bank A/c Cash in Hand Cash Petty Cash Deposits (Assets) All type of security deposits Loans & Advances (Assets) Advance to employees Stock in Hand Raw Materials Work in Progress Finished Goods Sundry Debtors Northern Region Debtors Northern Region Debtor A Northern Region Debtor B Northern Region Debtor C Western Region Debtors Western Region Debtor A Western Region Debtor B Western Region Debtor C Eastern Region Debtors Eastern Region Debtor A Eastern Region Debtor B Eastern Region Debtor C Southern Region Debtors Southern Region Debtor A

Southern Region Debtor B Southern Region Debtor C Current Liabilities Duties & Taxes Service Tax Input Service Tax Input Tax Maintenance or Repair Servive Tax @ 10% Input Tax Maintenance or Repair Educational Cess @ 2% Input Tax Maintenance or Repair Higher Educational Cess @ 1% Output Service Tax Output Tax Maintenance or Repair Servive Tax @ 10% Output Tax Maintenance or Repair Educational Cess @ 2% Output Tax Maintenance or Repair Higher Educational Cess @ 1% Sales Tax Value Added Tax (VAT) Input VAT Input VAT @ 12.50% Input VAT @ 4% Output VAT Output VAT @ 12.50% Output VAT @ 4% Central Sales Tax (CST) Central Sales Tax @ 12.50% Central Sales Tax @ 2% Tax Deducted At Source (TDS) TDS on Commission or Brokerage TDS on Technical Services Provisions Provision for Gratuity Sundry Creditiors Manufacturing Creditors Manufacturing Creditors A Manufacturing Creditors B Manufacturing Creditors C Trading Creditors Trading Creditor A Trading Creditor B Trading Creditor C Direct Expenses (Expenses (Direct)) Freight on Purchase Insurance on Purchase Labour Factory Rent Factory Fuel & Power Salary of Supervisors & Workers Direct Incomes (Incomes (Direct))

Income for Business Activities Fixed Assets Building Plant & Machinery Furniture & Fixtures Machine Tools Indirect Expenses (Expenses (Indirect)) Rent Expense Salary Expense Stationery & Printing Expense Conveyance Expense Freight on Delivery Staff Welfare Expense Interest Paid Bank Charges Depreciation Expense Audit Fees Legal Expenses

Indirect Incomes (Income (Indirect)) Interest Received Income on Sale of Fixed Assets Income other than Business Activity Investments Fixed Deposits Investments in Other Companies Loan (Liability) Loan from Banks Loan from Other Resources Bank OD A/c (Bank OCC A/c) Bank Overdraft A/c Secured Loans Unsecured Loans Misc. Expenses (ASSET) Purchase Accounts Purchase Import Purchase Import Purchase VAT (Local) Purchase VAT (Local) @ 12.50% Purchase VAT (Local) @ 4% Purchase CST Purchase CST @ 12.50% Purchase CST @ 2%

Stock Transfer (Inward) Purchase Stock Transfer Inward Sales Accounts Sales of Service Sales of Service - Maintainance or Repair Sales of Service - Business Auxillery Sales of Products Sales - Export Sales - Export Sales - VAT (Local) Sales - VAT @ 12.50% Sales - VAT @ 4% Sales - CST Sales - CST @ 12.50% Sales - CST @ 2% Stock Transfer (Outward) Purchase Stock Transfer Outward Suspense A/c Profit & Loss A/c

Chart of Accounts
Branch/Divisions Delhi Branch office Mumbai Branch office Chennai Branch office Kolkata Branch office Capital Account Share Capital A/c Partners Capital A/c Proprietor Capital A/c Reserves & Surplus (Retained Earnings) Capital Reserve A/c General Reserve A/c Reserve for Depreciation A/c Current Assets Bank Accounts ICICI Current Bank A/c HDFC Current Bank A/c Cash in Hand Cash Petty Cash Deposits (Assets) All type of security deposits Loans & Advances (Assets) Advance to employees Stock in Hand Raw Materials Work in Progress Finished Goods Sundry Debtors Northern Region Debtors Northern Region Debtor A Northern Region Debtor B Northern Region Debtor C Western Region Debtors Western Region Debtor A Western Region Debtor B Western Region Debtor C Eastern Region Debtors Eastern Region Debtor A Eastern Region Debtor B Eastern Region Debtor C Southern Region Debtors Southern Region Debtor A

Southern Region Debtor B Southern Region Debtor C Current Liabilities Duties & Taxes Service Tax Input Service Tax Input Tax Maintenance or Repair Servive Tax @ 10% Input Tax Maintenance or Repair Educational Cess @ 2% Input Tax Maintenance or Repair Higher Educational Cess @ 1% Output Service Tax Output Tax Maintenance or Repair Servive Tax @ 10% Output Tax Maintenance or Repair Educational Cess @ 2% Output Tax Maintenance or Repair Higher Educational Cess @ 1% Sales Tax Value Added Tax (VAT) Input VAT Input VAT @ 12.50% Input VAT @ 4% Output VAT Output VAT @ 12.50% Output VAT @ 4% Central Sales Tax (CST) Central Sales Tax @ 12.50% Central Sales Tax @ 2% Tax Deducted At Source (TDS) TDS on Commission or Brokerage TDS on Technical Services Provisions Provision for Gratuity Sundry Creditiors Manufacturing Creditors Manufacturing Creditors A Manufacturing Creditors B Manufacturing Creditors C Trading Creditors Trading Creditor A Trading Creditor B Trading Creditor C Direct Expenses (Expenses (Direct)) Freight on Purchase Insurance on Purchase Labour Factory Rent Factory Fuel & Power Salary of Supervisors & Workers Direct Incomes (Incomes (Direct))

Income for Business Activities Fixed Assets Building Plant & Machinery Furniture & Fixtures Machine Tools Indirect Expenses (Expenses (Indirect)) Rent Expense Salary Expense Stationery & Printing Expense Conveyance Expense Freight on Delivery Staff Welfare Expense Interest Paid Bank Charges Depreciation Expense Audit Fees Legal Expenses

Indirect Incomes (Income (Indirect)) Interest Received Income on Sale of Fixed Assets Income other than Business Activity Investments Fixed Deposits Investments in Other Companies Loan (Liability) Loan from Banks Loan from Other Resources Bank OD A/c (Bank OCC A/c) Bank Overdraft A/c Secured Loans Unsecured Loans Misc. Expenses (ASSET) Purchase Accounts Purchase Import Purchase Import Purchase VAT (Local) Purchase VAT (Local) @ 12.50% Purchase VAT (Local) @ 4% Purchase CST Purchase CST @ 12.50% Purchase CST @ 2%

Stock Transfer (Inward) Purchase Stock Transfer Inward Sales Accounts Sales of Service Sales of Service - Maintainance or Repair Sales of Service - Business Auxillery Sales of Products Sales - Export Sales - Export Sales - VAT (Local) Sales - VAT @ 12.50% Sales - VAT @ 4% Sales - CST Sales - CST @ 12.50% Sales - CST @ 2% Stock Transfer (Outward) Purchase Stock Transfer Outward Suspense A/c Profit & Loss A/c

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