Indian Chart of Accounts - Standard 0 view Balance Sheet 1 view Assets 10 view Current Assets 100 view Cash In Hand 1001 view Cash - Regular Checking 10011 liquidity Cash - Payroll Checking 10012 liquidity Petty Cash Fund 10013 liquidity Cash Account 10014 liquidity Bank Accounts 1002 view Inventories 1003 view Inventories 10031 other Accounts Receivable 1004 view Debtors 10040 receivable Tax Receivable 1005 view Sales Tax Receivable 10050 other VAT Receivable 10051 other Excise Duty Receivable 10052 view Excise Duty Receivable 100521 other Education Cess Receivable On Excise Duty 100522 other Higher Education Cess Receivable On Excise Duty 100523 other Service Tax Receivable 10053 view Service Tax Receivable 100531 other Education Cess Receivable On Service Tax 100532 other Higher Education Cess Receivable On Service Tax 100533 other TDS Receivable 10058 other Deposit Account 1006 view Deposit Account 10061 other Other Current Assets 1007 view Prepaid Insurance 10071 other Fixed Assets 101 view Buildings 1011 other Land 1012 other Equipments 1013 other Vehicle 1014 other Computer/Laptops (Assets) 1015 other Furniture 1016 other Air Conditionar 1017 other Misc Assets 1018 other Liabilities 11 view Share Holder/Owners Fund 111 view Capital Account 1111 other Reserve And Surplus Account 1112 other Current Liabilities 112 view Accounts Payable 1121 view Creditors 11211 payable Loan Liabilities 1122 view Bank OD Account 11221 other Secured Loan Account 11222 other Unsecured Loan Account 11223 other Duties And Taxes Payable 1123 view TDS Payable 11231 other VAT Payable 11232 other Excise Duty Payable 11233 view Excise Duty Payable 112331 other Education Cess Payable On Excise Duty 112332 other Higher Education Cess Payable On Excise Duty 112333 other Service Tax Payable 11234 view Service Tax Payable 112341 other Education Cess Payable On Service Tax 112342 other Higher Education Cess Payable On Service Tax 112343 other Sales Tax Payable 11235 other Others Payable 1124 view Wages Payable 11241 other Interest Payable 11242 other Notes Payable 11243 other Profit And Loss 2 view Income 20 view Operating Revenues 200 view Sales of Goods 2001 view Local Sales 20011 other Retail Sales 20012 other Export Sales 20013 other Sales of Services 2002 view Local Services 20021 other Export Services 20022 other Non Operating Revenues And Gains 201 view Interest Revenues 2010 other Gain on Sale of Assets 2011 other Write off Income 2012 other Foreign Exchange Profit 2013 other Expense 21 view Direct Expense 210 view Electricity Expense 2100 other Salary Expense 2101 other Office Rent 2102 other House Keeping Expense 2103 other Postage And Courier Expense 2104 other Internet Expense 2105 other Telephone Expense 2106 other Purchase Expense 2107 other Computer/Laptop Accessories 2108 other News Paper And Magazine 2109 other Indirect Expense 211 view Business Promotion 2110 other Entertainment Expense 2111 other Professional Services 2112 other Bank Charges 2113 other Diwali Bonus/Gift 2114 other Parts Purchase 2115 other Repairing Expense 2116 other Foreign Exchange Loss 2117 other Other Expense 2118 view Sales Commission Expense 21181 other Stationary Expense 21182 other Travelling Expense 21183 other Cost of Goods Sold 212 view Opening Stock 2121 other Purchase Stock 2122 other Closing Stock 2123 other Non Operating Expenses And Loss 213 view Loss on Sale of Assets 2131 other Write Off Expense 2132 other Indian Chart of Accounts - Standard