The document lists various accounts grouped under common categories such as current assets, fixed assets, capital account, purchases, sales, bank accounts, loans and liabilities, stock in hand, duties and taxes, indirect expenses, direct expenses, indirect incomes, and investments. Some examples of accounts listed include cash, debtors, inventory, property and equipment, income and expenses, bank balances, loans payable, equity, revenue, cost of goods sold, and investments in bonds and shares.
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Ledger List
The document lists various accounts grouped under common categories such as current assets, fixed assets, capital account, purchases, sales, bank accounts, loans and liabilities, stock in hand, duties and taxes, indirect expenses, direct expenses, indirect incomes, and investments. Some examples of accounts listed include cash, debtors, inventory, property and equipment, income and expenses, bank balances, loans payable, equity, revenue, cost of goods sold, and investments in bonds and shares.
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Accounts Name Groups
Accrued Income Current Assets
Accrued Rent/ Accrued Income Current Assets Advertisement Expenses Indirect Expenses Advertisement Payable Current Liabilities Air Conditioner Fixed Assets Apprentice Premium Direct Incomes Audit Fees Indirect Expenses Bad Debts Indirect Expenses Bad Debts Received Indirect Incomes Bad Debts Reserve (last year balance) Indirect Incomes Bank Bank Account Bank Balance Bank Account Bank Charges Indirect Expenses Bank Commission Indirect Expenses Bank Loan Loans & Liabilities Bank Overdraft Bank OD Bills Payable Current Liabilities Bills Receivable Current Assets Bombay Branch Branch & Division Bonds Current Assets Building Fixed Assets Capital Capital Account Car Fixed Assets Car Expenses Indirect Expenses Car Repair Indirect Expenses Carriage Direct Expenses Carriage on Sales Indirect Expenses Cash Cash in Hand Cash at Bank Bank Account Closing Stock Stock in Hand Coal & Fuel Direct Expenses Coal, Gas & Water of Factory Direct Expenses Coffee Expenses Indirect Expenses Coke Expenses Indirect Expenses Commission (Cr.) / Commission Received Indirect Incomes Commission (Dr.) Indirect Expenses Computer Fixed Assets Consignment Stock Current Assets Consumed Material Direct Expenses Coolage Direct Expenses Creditors Sundry Creditors Debtors Sundry Debtors Deferred Expenses Current Assets Deferred Income Current Liabilities Delhi Branch Branch & Division Depreciation Indirect Expenses Depreciation Reserve Current Liabilities Difference in Trial Balance (Dr or Cr) Suspense Account Discount (Cr.) / Discount Received Indirect Incomes Discount (Dr) / Discount Allowed Indirect Expenses Donation Indirect Expenses Drawing Capital Account Electricity Expenses Indirect Expenses Expenses on Purchases Direct Expenses Expenses on Sales Indirect Expenses Export Duty Indirect Expenses Factory Fixed Assets Factory Expenses (Lighting, Power etc.) Direct Expenses Factory Incomes Direct Incomes Farm House Fixed Assets FDR Current Assets Fire Insurance Indirect Expenses Fitting Charges Received Indirect Income Forex Gain Loss Indirect Expenses Freight Direct Expenses Freight Inward Direct Expenses Freight on Purchase (Freight Inward) Direct Expenses Freight on Sale (Freight Outward) Indirect Expenses Freight Outward Indirect Expenses Fuel & Power of Factory Direct Expenses Furniture & Fitting Fixed Assets Furniture & Fixture Fixed Assets Gas and Water Direct Expenses General Expenses Indirect Expenses General Reserve Current Liabilities Godown Rent Indirect Expenses Goods Sent on Consignment Sales Account Goodwill Fixed Assets Horse & Carts Fixed Assets House Rent Capital Account Hundi (Assets) Current Assets Hundi (Liability) Current Liabilities Import Duty Direct Expenses Income From Repair Indirect Incomes Income on Assets Indirect Incomes Income on Investments Indirect Incomes Income Tax Capital Account Input VAT 4%, 12.5% Duties & Taxes Insurance Indirect Expenses Insurance Claim Indirect Incomes Insurance Company Sundry Debtors Interest (Dr.) Indirect Expenses Interest on Capital Indirect Expenses Interest on Drawing Indirect Incomes Interest on Loan Indirect Expenses Interest Received (Cr.) Indirect Incomes Invest in Govt. Bond Investment Investment Investment Labour Charges Indirect Expenses Land & Building Fixed Assets Lease Hold Building Fixed Assets Legal Expenses Indirect Expenses LIC Premium (Dr) Capital Account LIC Refund (Cr) Capital Account Life Insurance Capital Account Loan on Mortgage, Loans Loans & Liabilities Loose Tools Fixed Assets Loss By Damage Indirect Expenses Loss by Fire Indirect Expenses Loss in Transit Indirect Expenses Loss on Assets Indirect Expenses Loss on Joint Venture Indirect Expenses Machine & Tools Fixed Assets Machine Repair Indirect Expenses Manager’s Commission Indirect Expenses Manufacturing Expenses Direct Expenses Master Plus Investment Miscellaneous Expenses Indirect Expenses Miscellaneous Income Indirect Incomes Motor Cycle Fixed Assets Motor Cycle Repair Indirect Expenses Mutual Fund Investment Octroi Direct Expenses Office Expenses Indirect Expenses Oil Direct Expenses Opening Stock Stock in Hand Output VAT 4%, 12.5% Duties & Taxes Outstanding Expenses Current Liabilities Packing Exp. Indirect Expenses Pan and Tea Expenses Indirect Expenses Personal Expenses Capital Account Petrol Expenses Indirect Expenses Plant & Machine Fixed Assets Postage & Telegram Indirect Expenses Power & Fuel Direct Expenses Prepaid Expenses Current Assets Printing & Advertisement Indirect Expenses Printing & Stationery Indirect Expenses Printing, Papers & Advertisement Indirect Expenses Production Wages Direct Expenses Profit on Consignment Indirect Incomes Profit on Jointventure Indirect Incomes Provision for Bad Debts Indirect Expenses Provision for Discount on Creditors Indirect Incomes Provision for Discount on Debtors Indirect Expenses Provision for Office Expenses Current Liabilities Purchase Purchase Account Purchase of New Land Fixed Assets Purchase of Raw Material Purchase Account Purchase Return Purchase Account Purchase UP/ Ex-UP Purchase Account Railway Authority Sundry Debtors Rates & Taxes Indirect Expenses Refreshment Expenses Indirect Expenses Refrigerator Fixed Assets Rent Indirect Expenses Rent & Tax Indirect Expenses Rent on Purchase Direct Expenses Rent Payable Current Liabilities Rent Received Indirect Incomes Repair & Renovation Indirect Expenses Repairing Charges Received Indirect Incomes Return Inward Sales Account Return Outward Purchase Account Salary Indirect Expenses Salary & Wages Indirect Expenses Salary Payable Current Liabilities Sales Sales Account Sales Return Sales Account Sales UP/ Sales Ex-UP Sales Account Scooter Fixed Assets Shares / Bonds Investments Shop Fixed Assets Shop Expenses Indirect Expenses Shop Rent Indirect Expenses Showroom / Shop Fixed Assets Showroom Repair Indirect Expenses Stable Expenses Indirect Expenses Stamp & Postage Indirect Expenses Stationery Indirect Expenses Stock (1st April and 31st March) Stock in Hand Stock of Material Current Assets Sundry Creditors Sundry Creditors Sundry Debtors Sundry Debtors Tea Exp. Payable Current Liabilities Tea or Coffee Expenses Indirect Expenses Telephone Expenses Indirect Expenses Telephone Securities Indirect Expenses Trade Expenses Indirect Expenses Train Freight & Rent Direct Expenses Travelling Expenses Indirect Expenses Typewriter Fixed Assets Unearned Income Current Liabilities UPTT Duties & Taxes VAT Payable Current Liabilities Vehicle Repair Indirect Expenses Wages Direct Expenses Wages on Production Direct Expenses