Value Cat.

610
610
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
620
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630

649

NO
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Cost Element From

37020120
44971700
43700100
43700200
43701100
43702100
43702200
43703100
43704100
43705100
43706100
43707100
43709100
44709900
43601100
43511100
43701199
43702199
43703199
43704199
43705199
43706199
43707199
43708199
43709199
44709999
43601199
43511199
42122100
42222100
44983920
44983900
44983800
44983910
44974360
42404100
42504100
42405100
42505100
42123100
42223100
42131100
42231100
42633100

630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
649
649
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999

649
649
649
649
649
649
649
649
649
649

649
649
649
649

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

42633200
42221100
42121100
42506100
42201200
42403100
42503100
42402200
42502200
42402100
42502100
44972061
42101110
42101100
42101140
42770200
42770100
42801100
42432100
42532100
44983300
44983700
44983600
44974350
42201100
42103300
42770400
42770300
42988100
44983400
44970700
46988200
44974340
44971600
44979100
44973100
44973500
44973200
44973400
44973300
44973600
39600100
47010200
46988100
44982200

999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999
999

10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

44974310
44971300
44974700
46989900
37990100
44976200
46988300
44984100
43772200
44972031
43772400
42062100
44974100
44974400
44974211
44974200
44974300
44974301
44974311
44974500
44974900
42988200
42988299
44984600
44984500
44984520
44984510
46988400
44981100
44974320
44974330
44976112
44984530
44984540
44974385
44974383
44974386
44974381
44974382
44974384
43772500
43772300
44972051
44971200
44972041

Description
Income from Job work Charges
Lease rental
Consumption of consumables (7001)
Consumption of consumables (7002)
Consumption of consumables (7011)
Consumption of consumables (7021)
Consumption of consumables (7022)
Consumption of consumables (7031)
Consumption of consumables (7041)
Consumption of consumables (7051)
Consumption of consumables (7061)
Consumption of consumables (7071)
Consumption of consumables (7091)
Consumption of fuel
Consumption of maint spares
Consumption of tools & instruments (PRTs
Purchase of consumables (7011) (GL)
Purchase of consumables (7021) (GL)
Purchase of consumables (7031) (GL)
Purchase of consumables (7041) (GL)
Purchase of consumables (7051) (GL)
Purchase of consumables (7061) (GL)
Purchase of consumables (7071) (GL)
Purchase of consumables (7081) (GL)
Purchase of consumables (7091) (GL)
Purchase of fuel (GL)
Purchase of maint spares (GL)
Purchase of tools & instruments (PRTs) (
Bonus paid to staff
Bonus paid to workmen
Conveyance COvehicle
Conveyance expenses-FBT
Conveyance expenses-NFBT
Conveyance Staff
Daily Allowance Expenses
EDLI contribution for staff
EDLI contribution for workmen
ESIC contribution for staff
ESIC contribution for workmen
Ex-gratia paid to staff
Ex-gratia paid to workmen
Gratuity paid to staff
Gratuity paid to workmen
Group accident insurance for staff

44974360
42506100
42201200
42403100
42503100
42402200
42502200
42402100
42502100
44972061
42221100
42201100
42103300
42770400
42770300
42988100
44983400

Group accident insurance for workmen

Incentives paid to workmen
Incentives/commissions paid to staff
Labour welfare fund contribution for wor
Overtime paid to workmen
Pension fund contribution for staff
Pension fund contribution for workmen
PF admn charges incurred for staff
PF admn charges incurred for workmen
PF contribution for staff
PF contribution for workmen
Professional tax
Salaries paid to factory staff
Salaries paid to staff
Salaries paid to staff
Staff welfare expenses-FBT
Staff welfare expenses-Non-FBT
Stipend paid
Super annuation paid for staff
Super annuation paid for workmen
Travelling expenses-Dom-Staff-FBT
Travelling expenses-Frgn-Non-employees
Travelling expenses-Frgn-Staff-FBT
Trip Incentives
Wages paid to workmen
Workers Comensation
Workmen welfare expenses-FBT
Workmen welfare expenses-Non-FBT
Contract labour charges
Travelling expenses-Dom-Non-employees
Electricity charges
FACTORY EXPENSES
Fixed Expenses
Hiring charges
Information technology expenses
Insurance charges for buildings
Insurance charges for outward delivery
Insurance charges for plant & machinery
Insurance charges for stocks
Insurance charges for vehicles
Insurance charges General
Insurance claim received
L.C. Charges
LABORATORY EXPENSES
Licence Fees

Local Repair
MAGAZINE EXPENSES
Office maint expenses
Othr misc expenses
Othr misc income
Outward delivery handling expenses
POLLUTION CONTROL EXPENSES
Postage expenses
Printing & stationary
Property tax
Pump Truck Expenses
R.O.C. Expenses
Repairs to buildings
Repairs to computers
Repairs to Electricals
Repairs to machinery
Repairs to vehicles-FBT
Repairs to vehicles-NON FBT
Repairs to vehicles-NON FBT
Repairs-oth
Residential quarters maint
Security service charges
Security Service Charges - SO
Telephone expenses-FBT
Telephone expenses-Non-FBT
Telephonr Exp. CO Phone
Telephonr Exp. Sales Engineer
TESTING FEES
Training expenses
Transit Exp.
Transit Repair
Transportation Charges
Travelling Exp. General
Travelling Exp. Sales Engineer
VAN/PT - Daily Allowance Expenses
VAN/PT - Fixed Expenses
VAN/PT - Fuel Expenses
VAN/PT - Transit Exp.
VAN/PT - Transit Repair
VAN/PT - Trip Incentives
VEHICLE FUEL EXPENSES
Vehicle running (consumable) expenses
Vehicle tax
Warehouse rent
Water charges

Text
610
620
630
649

10 Services
10 External material
Internal
10
employees
External
10
employees

Cost
Cost
Element Element Or
From
To
Or
Or

Cost
Element
Group

Or
Or

650

10 Internal Materials

Or

999

10 Miscellaneous

Or

42122100
42222100