LEDGERS NAME GROUPS NAME Coffee Expenses Indirect Expenses Freight on Purchase Direct Expenses
(Freight Inward)
Accrued Income Current Assets Coke Expenses Indirect Expenses
Freight on Sale (Freight Indirect Expenses
Accrued Rent/ Accrued Current Assets Commission (Cr.) / Indirect Incomes Outward)
Income Commission Received Freight Outward Indirect Expenses
Advertisement Expenses Indirect Expenses Commission (Dr.) Indirect Expenses
Fuel & Power of Factory Direct Expenses
Advertisement Payable Current Liabilities Computer Fixed Assets
Furniture & Fitting Fixed Assets
Air Conditioner Fixed Assets Consignment Stock Current Assets
Furniture & Fixture Fixed Assets
Apprentice Premium Direct Incomes Consumed Material Direct Expenses
Gas and Water Direct Expenses
Audit Fees Indirect Expenses Coolage Direct Expenses
General Expenses Indirect Expenses
Bad Debts Indirect Expenses Creditors Sundry Creditors
General Reserve Current Liabilities
Bad Debts Received Indirect Incomes Debtors Sundry Debtors
Godown Rent Indirect Expenses
Bad Debts Reserve (last Indirect Incomes Deferred Expenses Current Assets
Goods Sent on Sales Account
year balance)
Deferred Income Current Liabilities Consignment
Bank Bank Account
Goodwill Fixed Assets
Delhi Branch Branch & Division
Bank Balance Bank Account
Horse & Carts Fixed Assets
Depreciation Indirect Expenses
Bank Charges Indirect Expenses
House Rent Capital Account
Depreciation Reserve Current Liabilities
Bank Commission Indirect Expenses
Hundi (Assets) Current Assets
Difference in Trial Suspense Account
Bank Loan Loans & Liabilities
Balance (Dr or Cr) Hundi (Liability) Current Liabilities
Bank Overdraft Bank OD Discount (Cr.) / Discount Indirect Incomes
IGST Duties & Taxes
Received
Bills Payable Current Liabilities
Discount (Dr) / Discount Indirect Expenses Import Duty Direct Expenses
Bills Receivable Current Assets Allowed
Income From Repair Indirect Incomes
Donation Indirect Expenses
Bombay Branch Branch & Division
Income on Assets Indirect Incomes
Drawing Capital Account
Bonds Current Assets
Income on Investments Indirect Incomes
Electricity Expenses Indirect Expenses
Building Fixed Assets
Income Tax Capital Account
Expenses on Purchases Direct Expenses
Capital Capital Account
Input VAT 4%, 12.5% Duties & Taxes
Expenses on Sales Indirect Expenses
Car Fixed Assets
Insurance Indirect Expenses
Export Duty Indirect Expenses
Car Expenses Indirect Expenses
Insurance Claim Indirect Incomes
Factory Fixed Assets
Car Repair Indirect Expenses
Insurance Company Sundry Debtors
Factory Expenses Direct Expenses
Carriage Direct Expenses
(Lighting, Power etc.)
Carriage on Sales Indirect Expenses Factory Incomes Direct Incomes
Interest (Dr.) Indirect Expenses
Cash Cash in Hand Farm House Fixed Assets
Interest on Capital Indirect Expenses
Cash at Bank Bank Account
Interest on Drawing Indirect Incomes
FDR Current Assets
Interest on Loan Indirect Expenses
CGST Duties & Taxes Fire Insurance Indirect Expenses
Interest Received (Cr.) Indirect Incomes
Closing Stock Stock in Hand Fitting Charges Received Indirect Income
Invest in Govt. Bond Investment
Coal & Fuel Direct Expenses Forex Gain Loss Indirect Expenses
Investment Investment
Coal, Gas & Water of Direct Expenses Freight Direct Expenses
Labour Charges Indirect Expenses
Factory
Freight Inward Direct Expenses
Land & Building Fixed Assets Power & Fuel Direct Expenses Sales Sales Account
Lease Hold Building Fixed Assets Prepaid Expenses Current Assets Sales Return Sales Account
Legal Expenses Indirect Expenses Printing & Advertisement Indirect Expenses Sales UP/ Sales Ex-UP Sales Account
LIC Premium (Dr) Capital Account Printing & Stationery Indirect Expenses Scooter Fixed Assets
LIC Refund (Cr) Capital Account Printing, Papers & Indirect Expenses SGST Duties & Taxes
Advertisement
Life Insurance Capital Account Shares / Bonds Investments
Production Wages Direct Expenses
Loan on Mortgage, Loans Loans & Liabilities Shop Fixed Assets
Profit on Consignment Indirect Incomes
Loose Tools Fixed Assets Shop Expenses Indirect Expenses
Profit on Jointventure Indirect Incomes
Loss By Damage Indirect Expenses Shop Rent Indirect Expenses
Provision for Bad Debts Indirect Expenses
Loss by Fire Indirect Expenses Showroom / Shop Fixed Assets
Provision for Discount on Indirect Incomes
Loss in Transit Indirect Expenses Creditors Showroom Repair Indirect Expenses
Provision for Discount on Indirect Expenses
Loss on Assets Indirect Expenses Stable Expenses Indirect Expenses
Debtors
Loss on Joint Venture Indirect Expenses Provision for Office Current Liabilities Stamp & Postage Indirect Expenses
Expenses
Machine & Tools Fixed Assets Stationery Indirect Expenses
Purchase Purchase Account
Machine Repair Indirect Expenses Stock (1st April and 31st Stock in Hand
Purchase of New Land Fixed Assets
March)
Manager’s Commission Indirect Expenses
Purchase of Raw Material Purchase Account Stock of Material Current Assets
Manufacturing Expenses Direct Expenses
Purchase Return Purchase Account Sundry Creditors Sundry Creditors
Master Plus Investment
Purchase UP/ Ex-UP Purchase Account Sundry Debtors Sundry Debtors
Miscellaneous Expenses Indirect Expenses
Railway Authority Sundry Debtors Tea Exp. Payable Current Liabilities
Miscellaneous Income Indirect Incomes
Rates & Taxes Indirect Expenses Tea or Coffee Expenses Indirect Expenses
Motor Cycle Fixed Assets
Refreshment Expenses Indirect Expenses
Motor Cycle Repair Indirect Expenses
Refrigerator Fixed Assets
Mutual Fund Investment
Telephone Expenses Indirect Expenses
Octroi Direct Expenses
Telephone Securities Indirect Expenses
Rent Indirect Expenses
Trade Expenses Indirect Expenses
Rent & Tax Indirect Expenses
Office Expenses Indirect Expenses Train Freight & Rent Direct Expenses
Rent on Purchase Direct Expenses
Oil Direct Expenses Travelling Expenses Indirect Expenses
Rent Payable Current Liabilities
Opening Stock Stock in Hand Typewriter Fixed Assets
Rent Received Indirect Incomes
Output VAT 4%, 12.5% Duties & Taxes Unearned Income Current Liabilities
Repair & Renovation Indirect Expenses
Outstanding Expenses Current Liabilities Vehicle Repair Indirect Expenses
Repairing Charges Indirect Incomes
Packing Exp. Indirect Expenses Received Wages Direct Expenses
Return Inward Sales Account
Pan and Tea Expenses Indirect Expenses Wages on Production Direct Expenses
Return Outward Purchase Account
Personal Expenses Capital Account
Salary Indirect Expenses
Petrol Expenses Indirect Expenses
Salary & Wages Indirect Expenses
Plant & Machine Fixed Assets
Salary Payable Current Liabilities
Postage & Telegram Indirect Expenses
