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India - Chart of Accounts


  • Application of Funds (Assets) - in1
    • Current Assets - in1
      • Accounts Receivable - in1
        • Debtors - in1
      • Bank Accounts - in1
      • Cash In Hand - in1
        • Cash - in1
      • Loans and Advances (Assets) - in1
      • Securities and Deposits - in1
        • Earnest Money - in1
      • Stock Assets - in1
        • Finished Goods - in1
        • Stores - in1
        • Work In Progress - in1
      • Tax Assets - in1
    • Fixed Assets - in1
      • Accumulated Depreciations - in1
      • Capital Equipments - in1
      • Computers - in1
      • Furniture and Fixture - in1
      • Office Equipments - in1
      • Plant and Machinery - in1
    • Investments - in1
    • Temporary Accounts - in1
      • Temporary Opening - in1
  • Expenses - in1
    • Direct Expenses - in1
      • Stock Expenses - in1
        • Cost of Goods Sold - in1
        • Expenses Included In Valuation - in1
        • Stock Adjustment - in1
    • Indirect Expenses - in1
      • Administrative Expenses - in1
      • Commission on Sales - in1
      • Depreciation - in1
      • Entertainment Expenses - in1
      • Freight and Forwarding Charges - in1
      • Legal Expenses - in1
      • Marketing Expenses - in1
      • Miscellaneous Expenses - in1
      • Office Maintenance Expenses - in1
      • Office Rent - in1
      • Postal Expenses - in1
      • Print and Stationary - in1
      • Rounded Off - in1
      • Salary - in1
      • Sales Expenses - in1
      • Telephone Expenses - in1
      • Travel Expenses - in1
      • Utility Expenses - in1
  • Income - in1
    • Direct Income - in1
      • Sales - in1
      • Service - in1
    • Indirect Income - in1
  • Source of Funds (Liabilities) - in1
    • Capital Account - in1
      • Reserves and Surplus - in1
      • Shareholders Funds - in1
    • Current Liabilities - in1
      • Accounts Payable - in1
        • Creditors - in1
      • Duties and Taxes - in1
      • Loans (Liabilities) - in1
        • Bank Overdraft Account - in1
        • Secured Loans - in1
        • Unsecured Loans - in1
      • Stock Liabilities - in1
        • Stock Received But Not Billed - in1

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