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India - Chart of Accounts-2


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

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