Accounts Groups Bonds Current Tea Exp.

Current
Assets Payable Liabilities
Name
Consignment Current
Stock Assets Unearned Current
Bank Bank Income Liabilities
Account Deferred Current
Bank Bank Expenses Assets VAT Payable Current
Balance Account Liabilities
Cash at Bank FDR Current
Bank Account Assets Carriage Direct
Bank Bank OD Hundi Current Expenses
Overdraft (Assets) Assets
Prepaid Current Coal & Fuel Direct
Bombay Branch & Expenses Assets Expenses
Branch Division
Stock of Current Coal, Gas & Direct
Delhi Branch Branch & Material Assets Water of Expenses
Division Advertiseme Current Factory
nt Payable Liabilities
Capital Capital Consumed Direct
Account Bills Payable Current Material Expenses
Drawing Capital Liabilities
Account Coolage Direct
House Rent Capital Deferred Current Expenses
Account Income Liabilities
Income Tax Capital Expenses on Direct
Account Depreciation Current Purchases Expenses
LIC Premium Capital Reserve Liabilities
(Dr) Account
General Current Factory Direct
LIC Refund Capital Reserve Liabilities Expenses Expenses
(Cr) Account (Lighting,
Power etc.)
Hundi Current
Life Capital (Liability) Liabilities
Insurance Account
Outstanding Current Freight Direct
Personal Capital Expenses Liabilities Expenses
Expenses Account
Freight Direct
Cash Cash in Provision for Current Inward Expenses
Hand Office Liabilities
Accrued Current Expenses Freight on Direct
Income Assets Purchase Expenses
Accrued Current (Freight
Rent/ Assets Inward)
Rent Current
Accrued Payable Liabilities
Income
Bills Current Salary Current Fuel & Direct
Receivable Assets Payable Liabilities Power of Expenses
Factory
Gas and Direct Building Fixed Audit Fees Indirect
Water Expenses Assets Expenses
Car Fixed
Import Duty Direct Assets Bad Debts Indirect
Expenses Computer Fixed Expenses
Assets
Manufacturin Direct Factory Fixed Bank Indirect
g Expenses Expenses Assets Charges Expenses
Farm House Fixed
Assets Bank Indirect
Octroi Direct Furniture & Fixed Commission Expenses
Expenses Fitting Assets
Car Indirect
Oil Direct Furniture & Fixed Expenses Expenses
Expenses Fixture Assets
Car Repair Indirect
Power & Direct Goodwill Fixed Expenses
Fuel Expenses Assets
Horse & Fixed Carriage on Indirect
Production Direct Carts Assets Sales Expenses
Wages Expenses Land & Fixed
Building Assets Coffee Indirect
Rent on Direct Lease Hold Fixed Expenses Expenses
Purchase Expenses Building Assets
Coke Indirect
Train Freight Direct Loose Tools Fixed Expenses Expenses
& Rent Expenses Assets
Machine & Fixed Commission Indirect
Wages Direct Tools Assets (Dr.) Expenses
Expenses Motor Cycle Fixed
Assets Depreciation Indirect
Wages on Direct Plant & Fixed Expenses
Production Expenses Machine Assets
Purchase of Fixed Discount (Dr) Indirect
New Land Assets / Discount Expenses
Apprentice Direct Allowed
Premium Incomes Refrigerator Fixed
Assets Donation Indirect
Factory Direct Scooter Fixed Expenses
Incomes Incomes Assets
Input VAT Duties & Shop Fixed Electricity Indirect
4%, 12.5% Taxes Assets Expenses Expenses
Showroom / Fixed
Output VAT Duties & Shop Assets
4%, 12.5% Taxes Typewriter Fixed Expenses on Indirect
Assets Sales Expenses
UPTT Duties & Advertiseme Indirect
Taxes nt Expenses Expenses Export Duty Indirect
Air Fixed Expenses
Conditioner Assets
Fire Indirect Loss on Joint Indirect Provision for Indirect
Insurance Expenses Venture Expenses Discount on Expenses
Debtors
Forex Gain Indirect Machine Indirect
Loss Expenses Repair Expenses
Rates & Indirect
Freight on Indirect Manager’s Indirect Taxes Expenses
Sale (Freight Expenses Commission Expenses
Outward) Refreshment Indirect
Expenses Expenses
Miscellaneou Indirect
Freight Indirect s Expenses Expenses
Outward Expenses Rent Indirect
Expenses
General Indirect Motor Cycle Indirect
Expenses Expenses Repair Expenses Rent & Tax Indirect
Expenses
Godown Indirect Office Indirect
Rent Expenses Expenses Expenses Repair & Indirect
Renovation Expenses
Insurance Indirect Packing Exp. Indirect
Expenses Expenses Salary Indirect
Expenses
Interest (Dr.) Indirect Pan and Tea Indirect
Expenses Expenses Expenses Salary & Indirect
Wages Expenses
Interest on Indirect
Capital Expenses Petrol Indirect Shop Indirect
Expenses Expenses Expenses Expenses
Interest on Indirect
Loan Expenses Postage & Indirect Shop Rent Indirect
Telegram Expenses Expenses
Labour Indirect
Charges Expenses Showroom Indirect
Printing & Indirect Repair Expenses
Legal Indirect Advertiseme Expenses
Expenses Expenses nt Stable Indirect
Expenses Expenses
Loss By Indirect Printing & Indirect
Damage Expenses Stationery Expenses Stamp & Indirect
Postage Expenses
Loss by Fire Indirect
Expenses Printing, Indirect Stationery Indirect
Papers & Expenses Expenses
Loss in Indirect Advertiseme
Transit Expenses nt Tea or Indirect
Coffee Expenses
Loss on Indirect Provision for Indirect Expenses
Assets Expenses Bad Debts Expenses
Telephone Indirect Income on Indirect Loan on Loans &
Expenses Expenses Investments Incomes Mortgage, Liabilities
Loans
Purchase Purchase
Telephone Indirect Insurance Indirect Account
Securities Expenses Claim Incomes
Interest on Indirect Purchase of Purchase
Drawing Incomes Raw Material Account
Trade Indirect
Expenses Expenses Interest Indirect Purchase Purchase
Received Incomes Return Account
Travelling Indirect (Cr.)
Expenses Expenses Miscellaneou Indirect Purchase Purchase
s Income Incomes UP/ Ex-UP Account

Vehicle Indirect Profit on Indirect Return Purchase

Repair Expenses Consignment Incomes Outward Account

Fitting Indirect Profit on Indirect Goods Sent Sales

Charges Income Jointventure Incomes on Account
Received Consignment
Provision for Indirect
Bad Debts Indirect Discount on Incomes Return Sales
Received Incomes Creditors Inward Account
Sales Sales
Account
Bad Debts Indirect Sales Return Sales
Reserve (last Incomes Rent Indirect Account
year Received Incomes Sales UP/ Sales
balance) Sales Ex-UP Account
Repairing Indirect
Charges Incomes
Commission Indirect Received Closing Stock in
(Cr.) / Incomes Stock Hand
Commission Opening Stock in
Received Stock Hand
Invest in Investment
Govt. Bond Stock (1st Stock in
April and Hand
Investment Investment 31st March)
Discount Indirect
(Cr.) / Incomes Master Plus Investment Creditors Sundry
Discount Creditors
Received
Mutual Fund Investment
Sundry Sundry
Income From Indirect Shares / Investment Creditors Creditors
Repair Incomes Bonds s
Bank Loan Loans & Debtors Sundry
Income on Indirect Liabilities Debtors
Assets Incomes
Insurance Sundry
Company Debtors

Railway Sundry
Authority Debtors
Sundry Sundry
Debtors Debtors
Difference in Suspense
Trial Balance Account
(Dr or Cr)