Short Name Ledger Name
GP00D1 Cash & Bank
Type : Balance Sheet, Asset
L00DG3 CASH IN HAND
GP00D2 Duties & Taxes
Type : Balance Sheet, Liability
L0DG14 Value Added Tax
GP00D3 Expenditure
Type : Profit/Loss, Expense
L00DG2 Exchange Gain & Loss
GP00D4 Inventories
Type : Balance Sheet, Asset
L0DG12 Closing Stock BS
L0DG17 Work in progress BS
GP00D5 Reserve & Surplus
Type : Balance Sheet, Liability
L00DG1 Profit & Loss
GP00D6 Sundry Creditors
Type : Balance Sheet, Liability
L00DG7 TRADE CREDITORS
GP00D7 Sundry Debtors
Type : Balance Sheet, Asset
2 TEST FOR IRO
L0DG11 TRADE DEBTORS
GP00D8 Trading Expenditure
Type : Profit/Loss, Trading Expense
1 Discount
L0DG15 Opening Stock
L00DG4 Purchase Account
L0DG10 SALES EXPIRY RETURN
L00DG9 Sales Return
GP00D9 Trading Income
Type : Profit/Loss, Trading Income
L0DG13 Closing Stock PL
L00DG6 PURCHASE EXPIRY RETURN
L00DG5 Purchase Return
L00DG8 Sales Account
L0DG16 Work in progress PL
PAN/VAT No. Opening Amt.
0
Account Code Account Name Group
11100 Cash & Cash Equivalents Current Assets
11200 Trade Debtors - Export Current Assets
11220 Receivables - From Related Parties Current Assets
11230 Allowance for Doubtful Debts (Contra Asset) Current Assets
11310 Raw Material - Fabric Current Assets
11311 Raw Material - Yarn/Thread Current Assets
11312 Raw Material - Zippers Current Assets
11313 Other Accessories Current Assets
11314 Work in Progress (WIP) Current Assets
11315 Finished Goods Current Assets
11340 Packing Materials Current Assets
11360 Provision for Inventory Obsolescence (Contra Asset) Current Assets
11400 Prepayments & Other Current Assets Current Assets
11410 Staff Advances Current Assets
11420 Prepayments Current Assets
11440 VAT Receivable Current Assets
11450 Duty Drawback Receivable Current Assets
12100 Property, Plant & Equipment (PPE) Non-Current Assets
12110 Land Non-Current Assets
12120 Buildings & Improvements Non-Current Assets
12130 Plant & Machinery Non-Current Assets
12131 Cutting & Pressing Equipment Non-Current Assets
12134 Finishing Factory Non-Current Assets
12140 Furniture & Fixtures Non-Current Assets
12150 Office Equipment Non-Current Assets
12160 Vehicles Non-Current Assets
12190 Intangible Assets Non-Current Assets
12200 Accumulated Depreciation (Contra Asset) Non-Current Assets
21100 Accounts Payable (No changes) Current Liabilities
21200 Accrued Liabilities Current Liabilities
21210 Accrued Salaries & Wages Current Liabilities
21220 Accrued Rent Current Liabilities
21230 Accrued Professional Fees Current Liabilities
21240 Accrued Expenses - Other Current Liabilities
21300 Taxes & Duties Payable Current Liabilities
21320 TDS Payable (Salary) Current Liabilities
21330 TDS Payable (Contractors) Current Liabilities
21340 TDS Payable (Rent) Current Liabilities
21350 Provident Fund (PF/SSF) Payable Current Liabilities
21410 Provision for Bonus Current Liabilities
21420 Provision for Staff Leave Encashment Current Liabilities
21500 Short-Term Borrowings Current Liabilities
21520 Bank Overdraft Current Liabilities
21530 Loans from Directors Current Liabilities
21530 Import Loans / Trust Receipt Loans Current Liabilities
21540 Unsecured Loan (Short Term) Current Liabilities
22400 Lease Liabilities Non-Current Liabilities
22500 Provision for Gratuity Non-Current Liabilities
31100 Share Capital Equity
32100 Retained Earnings Equity
32110 General Reserve Equity
32120 Capital Reserve Equity
32130 Revaluation Surplus Equity
33100 Current Year Profit / (Loss) Equity
41100 Sales Revenue Revenue
41200 Service Revenue Revenue
41210 Sales Returns (Contra Revenue) Revenue
41300 Other Sales Revenue
41310 Service Charges (Job work for others) Revenue
41400 Other Operating Income Revenue
41410 Scrap Sales Revenue
41430 Commission Received Revenue
41440 Export Incentive / Duty Drawback Revenue
52000 Opening Stock - Finished Goods Cost of Goods Sold
53000 Raw Material Consumption Cost of Goods Sold
53100 Direct Labour Cost of Goods Sold
53120 Factory Salaries & Wages Cost of Goods Sold
53130 Production Bonus & Incentives Cost of Goods Sold
53140 Staff Contribution - Production (SSF) Cost of Goods Sold
53150 Power & Fuel Cost of Goods Sold
54110 Depreciation - Plant & Machinery Cost of Goods Sold
54120 Repairs & Maintenance - Factory Cost of Goods Sold
54140 Consumable Stores (Excluding Packing) Cost of Goods Sold
54150 Testing & Quality Control (QC) Cost of Goods Sold
54160 Factory Rent & Lease Charges Cost of Goods Sold
54170 Freight Inward (Raw Material, Spares, QC) Cost of Goods Sold
54180 Insurance - Factory & Machinery Cost of Goods Sold
55100 Water & Electricity Cost of Goods Sold
55200 Packing Costs (Primary Packing) Cost of Goods Sold
56100 Scrap Adjustments (Normal) Cost of Goods Sold
59100 Closing Stock (Finished Goods) (Contra COGS) Cost of Goods Sold
59200 Closing Stock (WIP) (Contra COGS) Cost of Goods Sold
61100 Selling & Distribution Overheads Selling & Distribution Expenses
61200 Advertising & Promotion Selling & Distribution Expenses
61300 Depreciation - Delivery Vehicles Selling & Distribution Expenses
61400 Carriage Outward Selling & Distribution Expenses
61500 Packaging Materials - Secondary/Outbound Selling & Distribution Expenses
61600 Freight Forwarding & Clearing Selling & Distribution Expenses
61700 Export Expenses Selling & Distribution Expenses
61800 Godown Rent & Charges Selling & Distribution Expenses
61910 Letter of Credit (L/C) & Bank Charges Selling & Distribution Expenses
61920 Sales Commission Selling & Distribution Expenses
71100 Administrative Salaries & Wages Administrative Expenses
71110 Staff Contribution - Admin (SSF) Administrative Expenses
71200 Office Rent & Utilities Administrative Expenses
71300 Depreciation - Office Equipment, Furniture Administrative Expenses
71400 Printing & Stationery Administrative Expenses
71410 Communication Administrative Expenses
71420 Legal & Retainer Fees Administrative Expenses
71500 Travelling Expenses Administrative Expenses
71600 Repairs & Maintenance - Office Administrative Expenses
71600 Insurance (General, D&O) Administrative Expenses
71700 Audit Fee (Statutory) Administrative Expenses
71800 Contribution to Staff Welfare (Admin) Administrative Expenses
71900 Training & Development Administrative Expenses
71910 General Office Expenses - General Administrative Expenses
71920 Security Expenses Administrative Expenses
71930 Membership & Subscription Fees Administrative Expenses
81100 Interest Income Other Income & Expenses
81110 Interest on Bank Deposits Other Income & Expenses
81220 Interest on Loans from Promoters Other Income & Expenses
81300 Foreign Exchange Loss / (Gain) Other Income & Expenses
81400 Loss on Sale of Assets (Net) Other Income & Expenses
81500 Bank Charges & Fees (General) Other Income & Expenses
81600 Interest on Loans Other Income & Expenses
91200 Deferred Tax Expense / (Benefit) Taxation
91300 Provision for Tax (Current Tax) Taxation
91400 Advance Tax (can be reclassified) Taxation
