| S.No | Ledger Name | Under : Group |
|---|---|---|
| 1 | Arjun Capital A/c | Capital A/c |
| 2 | Arjun Drawing A/c | Capital A/c |
| 3 | Supplier Name | Sundry Creditor |
| 4 | Customer Name | Sundry Debtor |
| 5 | Cash A/c | Cash in Hand |
| 6 | Petty Cash A/c | Cash in Hand |
| 7 | Furniture A/c | Fixed Asset |
| 8 | Computer A/c | Fixed Asset |
| 9 | Building A/c | Fixed Asset |
| 10 | Purchase A/c | Purchase A/c |
| 11 | Cash Purchase A/c | Purchase A/c |
| 12 | Credit Purchase A/c | Purchase A/c |
| 13 | Purchase-Soap A/c | Purchase A/c |
| 14 | Purchase Return /c | Purchase A/c |
| 15 | Sales A/c | Sales A/c |
| 16 | Cash Sales A/c | Sales A/c |
| 17 | Credit Sales A/c | Sales A/c |
| 18 | Sales Soap A/c | Sales A/c |
| 19 | Sales Return A/c | Sales A/c |
| 20 | Trade Discount on Purchase | Purchase A/c |
| 21 | Trade Discount on Sales | Sales A/c |
| 22 | Cash Discount Received | Indirect Income |
| 23 | Cash Discount to Customer | Indirect Expenses |
| 24 | Telephone Expenses | Indirect Expenses |
| 25 | Salary A/c | Indirect Expenses |
| 26 | Wages A/c | Direct Expenses |
| 27 | Fuel Expenses A/c | Direct Expenses |
| 28 | Power Expenses A/c | Direct Expenses |
| 29 | Overhead Expenses A/c | Direct Expenses |
| 30 | Fees Received | Direct Incomes |
| 31 | Interest Received | InDirect Incomes |
| 32 | Share Capital A/C | Capital A/c |
| 33 | Equity Capital A/c | Capital A/c |
| 34 | Partners Capital A/c | Capital A/c |
| 35 | Generel Reserve A/c | Reserves & Surplus |
| 36 | Capital Reserve A/c | Reserves & Surplus |
| 37 | Investment Allowance Reserve A/c | Reserves & Surplus |
| 38 | Share Premium A/c | Reserves & Surplus |
| 39 | Indian Bank A/c | Bank OD A/c |
| 40 | SBI Bank A/c | Bank A/c |
| 41 | Debenture A/c | Secured Loans A/c |
| 42 | Loan From Bank | Secured Loans A/c |
| 43 | Loan From Outside Party | UnSecured Loans A/c |
| 44 | Loan From Aravind(Friend) | UnSecured Loans A/c |
| 45 | Sales Tax | Duties & Taxes A/c |
| 46 | Output Vat 4% | Duties & Taxes A/c |
| 47 | Output Vat 12.5% | Duties & Taxes A/c |
| 48 | Input Vat 12.5% | Duties & Taxes A/c |
| 49 | TDS on Rent | Duties & Taxes A/c |
| 50 | Excise Duty A/c | Duties & Taxes A/c |
| 51 | All Tax A/c | Duties & Taxes A/c |
| 52 | Provison for Bad Debts | Provisions |
| 53 | Salary Payable A/c | Provisions |
| 54 | Rent Payable a/c | Current Liabilities |
| 55 | Liabilty of Expenses | Current Liabilities |
| 56 | Investment in Share | Investments |
| 57 | Stock in Hand | Stock in Hand |
| 58 | Stock of Raw Meterials | Stock in Hand |
| 59 | Fixed Deposits | Deposits(Asset) |
| 60 | Security Deposit A/c | Deposits(Asset) |
| 61 | Telephone Deposit A/c | Deposits(Asset) |
| 62 | Deposit in Other Company | Deposits(Asset) |
| 63 | Loans to Employees | Loans and Advances(Assets) |
| 64 | Kovai Branch A/c | Branch/Divisons |
| 65 | Preliminary Expenses A/c | Misc.Expenses(Asset) |
| 66 | Professional Fees | Sales A/c |
| 67 | Commission Received | Direct Income |
| 68 | Delivery Charges(In Purchase Bill) | Purchase A/c |
| 69 | Depreciation A/c | Indirect Expenses |
| 70 | Carriage Inwards | Direct Expenses |
| 71 | Carriage Outwards | InDirect Expenses |
| 72 | Frieght Charges | Direct Expenses |
Another Examples
| ||
| 1 | Share Capital A/c | Capital Account |
| 2 | Proprietor Capital A/c | Capital Account |
| 3 | Santha Capital A/c | Capital Account |
| 4 | General Reserve A/c, | Reserves and Surplus (Retained Earnings) |
| 5 | Capital Reserve A/c | Reserves and Surplus (Retained Earnings) |
| 6 | Share Premium A/c | Reserves and Surplus (Retained Earnings) |
| 7 | Profit and Surplus Reserve A/c | Reserves and Surplus (Retained Earnings) |
| 8 | Revaluation Reserve A/c | Reserves and Surplus (Retained Earnings) |
| 9 | Bank OD A/c | Bank OD Accounts |
| 10 | SBI Bank OD A/c | Bank OD Accounts |
| 11 | SBI Secured Loan A/c | Secured Loans |
| 12 | Loan from Aswin Finance | Secured Loans |
| 13 | Loan from Ganesh | Unsecured Loans |
| 14 | Loan from Umesh | Unsecured Loans |
| 15 | Deposit Received From Iman A/c | Unsecured Loans |
| 16 | Liabilities for Expenses, | Current Liabilites |
| 17 | Employee Contribution for ESI | Current Liabilites |
| 18 | PF A/c | Current Liabilites |
| 19 | TDS Realized from Contractor | Current Liabilites |
| 20 | TDS Realized from Employee | Current Liabilites |
| 21 | Sales Tax A/c | Duties and Taxes |
| 22 | CST A/c | Duties and Taxes |
| 23 | Excise Duty 10% A/c | Duties and Taxes |
| 24 | Input Vat A/c | Duties and Taxes |
| 25 | Output Vat A/c | Duties and Taxes |
| 26 | Additonal Tax A/c | Provisions |
| 27 | Leave Encashment A/c | Provisions |
| 28 | Pension Scheme A/c | Provisions |
| 29 | Proposed dividends | Provisions |
| 30 | Nantha Pvt Ltd A/c | Sundry Creditors |
| 31 | Ganesh Pvt Ltd A/c | Sundry Creditors |
| 32 | Supplier A/c | Sundry Creditors |
| 33 | Creditor A/c | Sundry Creditors |
| 34 | Bike A/c , | Fixed Assets |
| 35 | Lorry A/c | Fixed Assets |
| 36 | Office Building A/c, | Fixed Assets |
| 37 | Computer A/c, | Fixed Assets |
| 38 | Furniture A/c, | Fixed Assets |
| 39 | Land A/c | Fixed Assets |
| 40 | Equity Share A/c | Investments |
| 41 | Kisan Vikas Pathra A/c | Investments |
| 42 | Savings Bonds A/c | Investments |
| 43 | National Saving Certificates (NSCs) | Investments |
| 44 | Stock of Raw Materials A/c | Stock In Hand |
| 45 | Stock of Finished Goods A/c | Stock In Hand |
| 46 | Stock of Pipe A/c | Stock In Hand |
| 47 | SBI Fixed Deposit A/c | Deposits(Assets) |
| 48 | Sales Tax Deposit A/c | Deposits(Assets) |
| 49 | Telephone Deposit A/c | Deposits(Assets) |
| 50 | Rent Deposit A/C | Deposits(Assets) |
| 51 | Electricity Deposit A/c | Deposits(Assets) |
| 52 | Advance to Supplier A/c | Loans and Advances (Assets) |
| 53 | Advance Salary A/c | Loans and Advances (Assets) |
| 54 | advance to rama pvt ltd (supplier) | Loans and Advances (Assets) |
| 55 | Customer A/c | Sundry Debtors |
| 56 | Rayal Traders A/c | Sundry Debtors |
| 57 | Advance received from Customer | Sundry Debtors |
| 58 | Cash in Hand | Cash in Hand |
| 59 | Petty Cash A/c | Cash in Hand |
| 60 | Cash at Bangalore Branch A/c | Cash in Hand |
| 61 | State Bank of India A/C | Bank Accounts |
| 62 | Indian Bank A/C | Bank Accounts |
| 63 | West Mambalam Branch | Branch/ Divisions |
| 64 | Madurai Branch A/c | Branch/ Divisions |
| 65 | Preliminary Expenses A/c, | Misc.Expenses (Asset) |
| 66 | Advance Paid to Travelling Expenses A/c After received Travelling Allowance bill from concern person , above ledger should be changed to indirect expenses group | Suspense A/c |
| 67 | Sales of Pipe A/c | Sales A/c |
| 68 | Export Sales A/c | Sales A/c |
| 69 | Sales @ 10% | Sales A/c |
| 70 | Sales A/c | Sales A/c |
| 71 | Sales Return A/c | Sales A/c |
| for servicing companies……………….. | ||
| 72 | Professional Charges A/c | Sales A/c or Direct Income |
| 73 | Consulting Fees A/c | Sales A/c or Direct Income |
| 74 | Service Charges A/c | Sales A/c or Direct Income |
| 75 | Professional Charges A/c | Direct Income |
| 76 | Rent Received A/c | Indirect Income |
| 77 | Interest Received A/c | Indirect Income |
| 78 | Commision Received A/c | Indirect Income |
| 79 | Purchase A/c | Purchase A/c |
| 80 | Purchase Return A/c | Purchase A/c |
| 81 | Cash Purchase A/c | Purchase A/c |
| 82 | Credit Purchase A/c | Purchase A/c |
| 83 | Frieght Charges A/c (if inluded in purchase bill ) | Purchase A/c |
| 84 | Delivery Charges A/c (if inluded in purchase bill ) | Purchase A/c |
| 85 | Postage Charges A/c(if inluded in purchase bill ) | Purchase A/c |
| 86 | Sales Tax Charges A/c(if inluded in purchase bill ) | Purchase A/c |
| 87 | Carriage inwards A/c | Direct Expenses |
| 88 | Wages A/c | Direct Expenses |
| 89 | Telephone Charges A/c | Indirect Expenses |
| 90 | Bank Charges A/c | Indirect Expenses |
| 91 | Rent Charges A/c | Indirect Expenses |
Thanks Pls Say your comments………..
