India - Chart of Accounts-2

• Application of Funds (Assets) - JPJ
  • Current Assets - JPJ
    • Accounts Receivable - JPJ
      • Debtors - JPJ Receivable
    • Bank Accounts - JPJ Bank
    • Cash In Hand - JPJ Cash
      • Cash - JPJ Cash
    • Loans and Advances (Assets) - JPJ
    • Securities and Deposits - JPJ
      • Earnest Money - JPJ
    • Stock Assets - JPJ Stock
      • All Warehouses - JPJ Stock
        • Finished Goods - JPJ Stock
        • Stores - JPJ Stock
        • Work In Progress - JPJ Stock
    • Tax Assets - JPJ
  • Fixed Assets - JPJ
    • Accumulated Depreciations - JPJ Accumulated Depreciation
    • Buildings - JPJ Fixed Asset
    • Capital Equipments - JPJ Fixed Asset
    • Electronic Equipments - JPJ Fixed Asset
    • Furnitures and Fixtures - JPJ Fixed Asset
    • Office Equipments - JPJ Fixed Asset
    • Plants and Machineries - JPJ Fixed Asset
  • Investments - JPJ
  • Temporary Accounts - JPJ
    • Temporary Opening - JPJ Temporary
• Expenses - JPJ
  • Direct Expenses - JPJ
    • Stock Expenses - JPJ
      • Cost of Goods Sold - JPJ Cost of Goods Sold
      • Expenses Included In Valuation - JPJ Expenses Included In Valuation
      • Stock Adjustment - JPJ Stock Adjustment
  • Indirect Expenses - JPJ
    • Administrative Expenses - JPJ
    • Commission on Sales - JPJ
    • Depreciation - JPJ Depreciation
    • Entertainment Expenses - JPJ
    • Exchange Gain/Loss - JPJ
    • Freight and Forwarding Charges - JPJ Chargeable
    • Gain/Loss on Asset Disposal - JPJ
    • Legal Expenses - JPJ
    • Marketing Expenses - JPJ
    • Miscellaneous Expenses - JPJ
    • Office Maintenance Expenses - JPJ
    • Office Rent - JPJ
    • Postal Expenses - JPJ
    • Print and Stationary - JPJ
    • Rounded Off - JPJ Round Off
    • Salary - JPJ
    • Sales Expenses - JPJ
    • Telephone Expenses - JPJ
    • Travel Expenses - JPJ
    • Utility Expenses - JPJ
    • Write Off - JPJ
• Income - JPJ
  • Direct Income - JPJ Income Account
    • Sales - JPJ Income Account
    • Service - JPJ Income Account
  • Indirect Income - JPJ Income Account
• Source of Funds (Liabilities) - JPJ
  • Capital Account - JPJ
    • Reserves and Surplus - JPJ
    • Shareholders Funds - JPJ
  • Current Liabilities - JPJ
    • Accounts Payable - JPJ
      • Creditors - JPJ Payable
    • Duties and Taxes - JPJ Tax
    • Loans (Liabilities) - JPJ
      • Bank Overdraft Account - JPJ
      • Secured Loans - JPJ
      • Unsecured Loans - JPJ
    • Stock Liabilities - JPJ
      • Stock Received But Not Billed - JPJ Stock Received But Not Billed

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