G/L Account No.

18836000
18837000
18891000
18899000
18917902
18917903
18917912
18920000
18999000
19101101
19101102
19101121
19101122
19102103
19102104
19103101
19103102
19103103
19523110
19523210
19523811
19523812
19523821
19523822
19528110
19623110
19623210
19623811
19623812
19623821
19623822
19628110
19710410
19710420
19710430
19710440
19710490
19710612
19710614

Short Text (English)

Prv fr tel exp
Pvv fr courier chg
Prv fr reb accr
Prv fr accr exp
Prv fr dfl dbt-%<6m
Prv fr dfl dbt-%>6m
Prv fr dfl adv&dep
Prv ex rt fln
Oth prv
Grntee gvn cust
Cnt grntee gvn cust
Cntngt liab-chq/BOE
Cnt liab-chq/BOE
L/c opnd sup
Cnt l/c opnd sup
Adv rcpt req fm cust
Rcpt req fm cust
BOE acpt req to cust
Dbtr-Dom-Cr bal
Dbtr-Frgn-Cr bal
Dbtr-Dom assoc-Cr ba
Dbtr-Dom subs-Cr bal
Dbtr-Frgn assoc-Cr b
Dbtr-Frgn subs-Cr ba
Dbtr-oth-Cr bal
Cnt-Dbtr-Dom-Cr bal
Cnt-Dbtr-Frgn-Cr bal
Cnt-Dbtr-Dom assoc-C
Cnt-Dbtr-Dom subs-Cr
Cnt-Dbtr-Frgn assocCnt-Dbtr-Frgn subs-C
Cnt-Dbtr-oth-Cr bal
Sec Rs TL fm-Shiftng
Sec frgn cur-Shiftng
Sec Rs corp -Shiftng
Sec veh ln f-Shiftng
Oth sec ln&a-Shiftng
Sec Rs TL fm-Shiftng
Uns ln fm ex-Shiftng

Long Text (English)

Provision for telephone expenses
Provision for courier charges
Provision for rebates accrued on sales
Provision for accrued expenses
Provision for doubtful debts-Percentage<6m
Provision for doubtful debts-Percentage>6m
Provision for doubtful advances & deposits
Provision for exchange rate fluctuation
Other provision
Guarantees given to customers
Contra of guarantees given to customers
Contingent liability-cheques/BOE
Contra of contingent liability-cheques/BOE
Letters of credit opened for bill of exchange
Contra of L/C opened for bill of exchange
Advance receipt request from customers
Receipt request from customers
BOE (Hundi) acceptance request to customer
Sundry debtors-Dom-Cr bal
Sundry debtors-Frgn-Cr bal
Sundry debtors-Dom assoc cos-Cr bal
Sundry debtors-Dom subsidiaries-Cr bal
Sundry debtors-Frgn assoc cos-Cr bal
Sundry debtors-Frgn subsidiaries-Cr bal
Sundry debtors-oth-Cr bal
Contra-Sundry debtors-Dom-Cr bal
Contra-Sundry debtors-Frgn-Cr bal
Contra-Sundry debtors-Dom assoc cos-Cr bal
Contra-Sundry debtors-Dom subsidiaries-Cr bal
Contra-Sundry debtors-Frgn assoc cos-Cr bal
Contra-Sundry debtors-Frgn subsidiaries-Cr bal
Contra-Sundry debtors-oth-Cr bal
Sec rupee term loan from FIs-Shifting
Sec frgn currency term loan from FIs-Shifting
Sec rupee corporate loan from FIs-Shifting
Sec vehicle loans from FIs-Shifting
Other sec loans&advances from FIs-Shifting
Sec rupee term loan from banks-Shifting
Unsec loans from export-import bank-Shifting

G/L Account No.

19710622
19710624
19710630
19710640
19710692
19710694
19710812
19710814
19711410
19711420
19711610
19711620
19713512
19713514
19713520
19713590
19718501
19718502
19718540
19718579
19718598
19718601
19718602
19728500
19728511
19728541
19728542
19728550
19728560
19732100
19738579
19738599
19741220
19745101
19745110
19748549
19748598
19758508
19768611

Short Text (English)

Sec frgn cur-Shiftng
Shrt TLs&ad -Shiftng
Sec Rs corp -Shiftng
Sec veh ln f-Shiftng
Oth sec ln&a-Shiftng
Oth uns ln&a-Shiftng
Sec ln&ad fm-Shiftng
Uns ln&ad fm-Shiftng
Inter corp d-Shiftng
cmrcl ppr-Shiftng
Loan fm dir-Shiftng
Loan fm shrh-Shiftng
Oth sec ln&a-Shiftng
Shrt TLs&ad -Shiftng
Sal tx def l-Shiftng
Oth uns ln&a-Shiftng
AP-Dom assoc-Shiftng
AP-Dom subs-Shiftng
Cdtr-SSI-Mtl-Shiftng
Cdtr-SSI-Cap-Shiftng
Cdtr-SSI-Svc-Shiftng
AP-Frgn asso-Shiftng
AP-Frgn subs-Shiftng
Cdtr-Dom-Csh-Shiftng
Cdtr-Dom-Trd-Shiftng
Cdtr-Dom-RM--Shiftng
Cdtr-Dom-Oth-Shiftng
Cdtr-Dom-PM--Shiftng
Cdtr-Dom-Str-Shiftng
AP-Personnel-Shiftng
Cdtr-Dom-CG-Shiftng
Cdtr-Dom-Cap-Shiftng
AP-Cr cards-Shiftng
Cdtr-Dom-Trn-Shiftng
Cdtr-Dom-Log-Shiftng
Cdtr-Dom-Job-Shiftng
Cdtr-Dom-Svc-Shiftng
Cdtr-Dom-Tx-Shiftng
Cdtr-Frgn-Tr-Shiftng

Long Text (English)

Sec frgn currency term loan from banks-Shifting
Short term loans&advances from banks-Shifting
Sec rupee corporate loan from banks-Shifting
Sec vehicle loans from banks-Shifting
Other sec loans&advances from banks-Shifting
Other unsec loans&advances from banks-Shifting
Sec loans&advances from subs-Shifting
Unsec loans&advances from subs-Shifting
Inter corporate deposits-Shifting
Commercial paper-Shifting
Loan from directors-Shifting
Loan from shareholders-Shifting
Other sec loans&advances-Shifting
Short term loans&advances from oth-Shifting
Sales tax deferment loan-Shifting
Other unsec loans&advances from oth-Shifting
Accounts payable-Dom assoc cos-Shifting
Accounts payable-Dom subsidiaries-Shifting
Sundry creditors-SSI-Materials-Shifting
Sundry creditors-SSI-Capital Goods-Shifting
Sundry creditors-SSI-Services-Shifting
Accounts payable-Frgn assoc cos-Shifting
Accounts payable-Frgn subsidiaries-Shifting
Sundry creditors-Dom-Cash-Shifting
Sundry creditors-Dom-Traded goods-Shifting
Sundry creditors-Dom-Raw materials-Shifting
Sundry creditors-Dom-Other inputs-Shifting
Sundry creditors-Dom-Packing materials-Shifting
Sundry creditors-Dom-Stores & spares-Shifting
Accounts payable-Personnel-Shifting
Sundry creditors-Dom-Capital goods-Shifting
Sundry creditors-Dom-Capital services-Shifting
Accounts payables-Credit cards-Shifting
Sundry creditors-Dom-Transporters-Shifting
Sundry creditors-Dom-Logistics-Shifting
Sundry creditors-Dom-Job work-Shifting
Sundry creditors-Dom-Services-Shifting
Sundry creditors-Dom-Tax and duty-Shifting
Sundry creditors-Frgn-Traded goods-Shifting

G/L Account No.

19768641
19768642
19768660
19778679
19778699
19788698
19795120
20100000
20110000
20110005
20160000
20160005
20170000
20170005
20180000
20180005
20200000
20360005
20370000
20370005
20400000
20400005
20410000
20410005
20420000
20420005
20500000
20500005
20510000
20510005
20520000
20520005
20600000
20600005
20700000
20700005
20750000
20750005
20760000

Short Text (English)

Cdtr-Frgn-RM-Shiftng
Cdtr-Frgn-Ot-Shiftng
Cdtr-Frgn-St-Shiftng
Cdtr-Frgn-CG-Shiftng
Cdtr-Frgn-Ca-Shiftng
Cdtr-Frgn-Sv-Shiftng
AP-Self-Shiftng
OC-F/h land
OC-L/H
AD-L/H
OC-Res bldg
AD-Res bldg
OC-Ofc&gdwn bldg
AD-Ofc&gdwn bldg
OC-Fac bldg
AD-Fac bldg
OC-Plant&m/c
AD-Railway sidings
OC-Ships
AD-Ships
OC-Frn&fxtr
AD-Frn&fxtr
OC-Elec fit
AD-Elec fit
OC-Ofc eqp
AD-Ofc eqp
OC-Comp&acc
AD-Comp&acc
OC-Cap software
AD-Cap software
OC-Web site
AD-Web site
OC-Vehs
AD-Vehs
OC-Dev prprty
AD-Dev prprty
OC-Goodwill
AD-Goodwill
OC-Patent, tm&des

Long Text (English)

Sundry creditors-Frgn-Raw materials-Shifting
Sundry creditors-Frgn-Other inputs-Shifting
Sundry creditors-Frgn-Stores & spares-Shifting
Sundry creditors-Frgn-Capital goods-Shifting
Sundry creditors-Frgn-Capital services-Shifting
Sundry creditors-Frgn-Services-Shifting
Accounts payable-Self-Shifting
Original cost-Freehold land
Original cost-Leaseholds
Accum depreciation-Leaseholds
Original cost-Residential buildings
Accum depreciation-Residential buildings
Original cost-Office & godown buildings
Accum depreciation-Office & godown buildings
Original cost-Factory buildings
Accum depreciation-Factory buildings
Original cost-Plant & machinery
Accum depreciation-Railway sidings
Original cost-Ships
Accum depreciation-Ships
Original cost-Furniture & fixtures
Accum depreciation-Furniture & fixtures
Original cost-Electrical fittings
Accum depreciation-Electrical fittings
Original cost-Office equipments
Accum depreciation-Office equipments
Original cost-Computers & accessories
Accum depreciation-Computers & accessories
Original cost-Capitalized software
Accum depreciation-Capitalized software
Original cost-Web site
Accum depreciation-Web site
Original cost-Vehicles
Accum depreciation-Vehicles
Original cost-Development of property
Accum depreciation-Development of property
Original cost-Goodwill
Accum depreciation-Goodwill
Original cost-Patent, trademark & designs

G/L Account No.

20760005
20950000
20951010
20951110
20951610
20951710
20951810
20952010
20952110
20952210
20952310
20953510
20953610
20953710
20954010
20954110
20954210
20955010
20955110
20955210
20956010
20957010
20957510
20957610
21110001
21110002
21130001
21130002
21140001
21140002
21210001
21210002
21220001
21220002
21230001
21230002
21240001
21240002
21250001

Short Text (English)

AD-Patent, tm&des
CWIP
CWIP-F/H land
CWIP-L/H
CWIP-Res bldg
CWIP-Off bldg
CWIP-Fac bldg
CWIP-P&M
CWIP-Elec instaln
CWIP-Fac equip
CWIP-Lab equip
CWIP-Aircraft
CWIP-Rly sidings
CWIP-Ships
CWIP-F&F
CWIP-Elec fittings
CWIP-Off equip
CWIP-Computers
CWIP-Software
CWIP-Web site
CWIP-Vehicles
CWIP-Dvlpmnt of prop
CWIP-Goodwill
CWIP-Pat, tm & des
Inv govt sec-Qtd1
Inv govt sec-Qtd2
Inv trust sec-Qtd1
Inv trust sec-Qtd2
Inv trust sec-Unq1
Inv trust sec-Unq2
Inv shr subs-Qtd1
Inv shr subs-Qtd2
Inv shr subs-Unq1
Inv shr subs-Unq2
Inv shr-Qtd1
Inv shr-Qtd2
Inv shr-Unq1
Inv shr-Unq2
Inv deb-Qtd1

Long Text (English)

Accum depreciation-Patent, trademark & design
Capital work in progress
CWIP-Freehold land
CWIP-Leaseholds
CWIP-Residential buildings
CWIP-Office and godown buildings
CWIP-Factory buildings
CWIP-Plant and machinery
CWIP-Electrical installation
CWIP-Factory equipment
CWIP-Laboratory equipment
CWIP-Aircraft and equipments
CWIP-Railway sidings
CWIP-Ships
CWIP-Furniture and fixtures
CWIP-Electrical fittings
CWIP-Office equipments
CWIP-Computers and accessories
CWIP-Capitalized software
CWIP-Web site
CWIP-Vehicles
CWIP-Development of property
CWIP-Goodwill
CWIP-Patent, trademark and designs
Investment in government securities-Quoted 01
Investment in government securities-Quoted 02
Investment in trust securities-Quoted 01
Investment in trust securities-Quoted 02
Investment in trust securities-Unquoted 01
Investment in trust securities-Unquoted 02
Investment in shares of subs-Quoted 01
Investment in shares of subs-Quoted 02
Investment in shares of subs-Unquoted 01
Investment in shares of subs-Unquoted 02
Investment in shares-Quoted 01
Investment in shares-Quoted 02
Investment in shares-Unquoted 01
Investment in shares-Unquoted 02
Investment in debentures-Quoted 01

G/L Account No.

21250002
21260001
21260002
21270001
21270002
21280001
21280002
21300001
21300002
21400001
21400002
21500001
22111100
22201100
22201191
22281100
22301100
22401100
22402100
22403100
22404100
22405100
22406100
22407100
22408100
22409100
22501100
22511100
22601100
22701100
22702100
22703100
22704100
22705100
22706100
22707100
22708100
22709100
22709900

Short Text (English)

Inv deb-Qtd2
Inv deb-Unq1
Inv deb-Unq2
Inv bnd-Qtd1
Inv bnd-Qtd2
Inv bnd-Unq1
Inv bnd-Unq2
Inv imvbl prprty 01
Inv imvbl prprty 02
Inv the cap prtnr 01
Inv the cap prtnr 02
Bal unutl mny iss1
Stk TG
Stk FG
Adj.acc.inventory
Stk scrap
Stk SF
Stk RM 4011
Stk RM 4021
Stk RM 4031
Stk RM 4041
Stk RM 4051
Stk RM 4061
Stk RM 4071
Stk RM 4081
Stk prod PM
Stk PM
Stk TI
Stk maint spr
Stk cnsbl 7011
Stk cnsbl 7021
Stk cnsbl 7031
Stk cnsbl 7041
Stk cnsbl 7051
Stk cnsbl 7061
Stk cnsbl 7071
Stk cnsbl 7081
Stk cnsbl 7091
Stk fuel

Long Text (English)

Investment in debentures-Quoted 02
Investment in debentures-Unquoted 01
Investment in debentures-Unquoted 02
Investment in bonds-Quoted 01
Investment in bonds-Quoted 02
Investment in bonds-Unquoted 01
Investment in bonds-Unquoted 02
Investment in immovable property 01
Investment in immovable property 02
Investment in the capital of partnership firms 01
Investment in the capital of partnership firms 02
Balance of unutilized monies raised by issue 01
Stock of traded goods
Stock of finished goods
Adjustment Account Inventory
Stock of scrap
Stock of semi-finished goods
Stock of raw materials (4011)
Stock of raw materials (4021)
Stock of raw materials (4031)
Stock of raw materials (4041)
Stock of raw materials (4051)
Stock of raw materials (4061)
Stock of raw materials (4071)
Stock of raw materials (4081)
Stock of product packing materials
Stock of delivery packing materials
Stock of tools & instruments (PRTs)
Stock of maintenance spares
Stock of consumables (7011)
Stock of consumables (7021)
Stock of consumables (7031)
Stock of consumables (7041)
Stock of consumables (7051)
Stock of consumables (7061)
Stock of consumables (7071)
Stock of consumables (7081)
Stock of consumables (7091)
Stock of fuel

G/L Account No.

22900000
23201220
23203110
23203210
23203811
23203812
23203821
23203822
23205100
23205120
23208110
23513110
23513210
23513811
23513812
23513821
23513822
23518110
24000100
24000101
24000102
24000108
24000109
24000210
24000211
24000212
24000219
24000510
24000511
24000512
24000519
24000810
24000811
24000812
24000819
24001106
24001111
24001112
24100100

Short Text (English)

WIP stk
A/c rcvbls-Cr cards
Dbtr-Dom
Dbtr-Frgn
Dbtr-Dom assoc
Dbtr-Dom subs
Dbtr-Frgn assoc
Dbtr-Frgn subs
Dbtr-Csh
AR-Self
Dbtr-oth
Ddbt-Dom
Ddbt-Frgn
Ddbt-Dom assoc
Ddbt-Dom subs
Ddbt-Frgn assoc
Ddbt-Frgn subs
Ddbt-oth
Csh on hand-HO
P/csh/imprest-HO-1
P/csh/imprest-HO-2
Frgn curr csh-HO
Csh in transit-HO
Csh on hand-21
P/csh/imprest-1-21
P/csh/imprest-2-21
Csh in transit-21
Csh on hand-51
P/csh/imprest-1-51
P/csh/imprest-2-51
Csh in transit-51
Csh on hand-81
P/csh/imprest-1-81
P/csh/imprest-2-81
Csh in transit-81
Deposits in bnk
L/C mrgns wth bnk
Earmarkings wth bnk
B1CA1

Long Text (English)

Work-in-process stock
Accounts receivables-Credit cards
Sundry debtors-Dom
Sundry debtors-Frgn
Sundry debtors-Dom assoc cos
Sundry debtors-Dom subsidiaries
Sundry debtors-Frgn assoc cos
Sundry debtors-Frgn subsidiaries
Sundry debtors-Cash
Accounts receivable-Self
Sundry debtors-oth
Doubtful debts-Dom
Doubtful debts-Frgn
Doubtful debts-Dom assoc cos
Doubtful debts-Dom subsidiaries
Doubtful debts-Frgn assoc cos
Doubtful debts-Frgn subsidiaries
Doubtful debts-oth
Cash on hand HO
Petty cash/imprest-HO-1
Petty cash/imprest-HO-2
Frgn currency cash on hand-HO
Cash in transit-HO
Cash on hand Site 21
Petty cash/imprest-Site 21-1
Petty cash/imprest-Site 21-2
Cash in transit-Site 21
Cash on hand Site 51
Petty cash/imprest-Site 51-1
Petty cash/imprest-Site 51-2
Cash in transit-Site 51
Cash on hand Site 81
Petty cash/imprest-Site 81-1
Petty cash/imprest-Site 81-2
Cash in transit-Site 81
Deposits in banks
L/C margins with banks
Earmarkings with banks
HDFC,Sandoz,CA#9004

G/L Account No.

24100111
24100112
24100121
24100122
24100123
24100181
24100182
24100199
24100200
24100211
24100212
24100221
24100222
24100223
24100281
24100282
24100299
24100300
24102100
24102199
24210100
24210111
24210112
24210121
24210122
24210123
24210181
24210182
24210199
25110001
25110002
25490000
25900000
25999999
26118501
26118502
26128601
26128602
26131108

Short Text (English)

B1CA1-clg-Chq pymt
B1CA1-clg-Chq dep
B1CA1-clg-Csh w/drwl
B1CA1-clg-Csh dep
B1CA1-clg-Chq rcvd
B1CA1-clg-BOE dis
B1CA1-clg-BOE dis cn
B1CA1-clg-Oth trans
B1CA2
B1CA2-clg-Chq pymt
B1CA2-clg-Chq dep
B1CA2-clg-Csh w/drwl
B1CA2-clg-Csh dep
B1CA2-clg-Chq rcvd
B1CA2-clg-BOE dis
B1CA2-clg-BOE dis cn
B1CA2-clg-Oth trans
B1# FC-USD
B2# FC-EUR
B2# FC-EUR
B2CA1
B2CA1-clg-Chq pymt
B2CA1-clg-Chq dep
B2CA1-clg-Csh w/drwl
B2CA1-clg-Csh dep
B2CA1-clg-Chq rcvd
B2CA1-clg-BOE dis
B2CA1-clg-BOE dis cn
B2CA1-clg-Oth trans
Int accr on inv 01
Int accr on inv 02
Reimb exp fr cust
Accr incm
Chqs hnd/Rem trans
Adv pd to dom assoc
Adv pd to dom subs
Adv pd to frgn assoc
Adv pd to frgn subs
Ln gvn to subs

Long Text (English)

HDFC,Sandoz,CA#9004-clearing-Chq payment
HDFC,Sandoz,CA#9004-clearing-Chq deposit
HDFC,Sandoz,CA#9004-clearing-Cash w/drawal
HDFC,Sandoz,CA#9004-clearing-Cash deposit
HDFC,Sandoz,CA#9004-clearing-Chq received
HDFC,Sandoz,CA#9004-BOE discounted
HDFC,Sandoz,CA#9004-BOE discounted-Contra
HDFC,Sandoz,CA#9004-clearing-Othr trans
HDFC,Backbay,CA#9054
HDFC,Backbay,CA#9054-clearing-Chq payment
HDFC,Backbay,CA#9054-clearing-Chq deposit
HDFC,Backbay,CA#9054-clearing-Cash w/drawal
HDFC,Backbay,CA#9054-clearing-Cash deposit
HDFC,Backbay,CA#9054-clearing-Chq received
HDFC,Backbay,CA#9054-BOE discounted
HDFC,Backbay,CA#9054-BOE discounted-Contra
HDFC,Backbay,CA#9054-clearing-Othr trans
HDFC Bank USD account
ICICI Bank EUR account
ICICI Bank EUR account
ICICI,Vapi,CA#5431
ICICI,Vapi,CA#5431-clearing-Chq payment
ICICI,Vapi,CA#5431-clearing-Chq deposit
ICICI,Vapi,CA#5431-clearing-Cash w/drawal
ICICI,Vapi,CA#5431-clearing-Cash deposit
ICICI,Vapi,CA#5431-clearing-Chq received
ICICI,Vapi,CA#5431-BOE discounted
ICICI,Vapi,CA#5431-BOE discounted-Contra
ICICI,Vapi,CA#5431-clearing-Othr trans
Interest accrued on investment 01
Interest accrued on investment 02
Reimbursable expenses from customers
Accrued income
Cheques on hand / Remittance in transit
Advances paid to domestic assoc cos
Advances paid to domestic subsidiaries
Advances paid to foreign assoc cos
Advances paid to foreign subsidiaries
Loans given to subsidiaries

G/L Account No.

26178501
26181110
26213110
26223110
26301135
26310000
26310079
26310098
26318500
26318579
26318598

Short Text (English)

Adv pd rltd prtnr fm
Ln gvn rltd prtnr fm
BOE/hundi rcvbls
PDC rcvbls
Ln gvn to brwrs
GIT-Mtl
GIT-CG
Prepd svc chg
Adv pd dom sup mtl
Adv pd dom sup CG
Adv pd dom sup svcs

Long Text (English)

Advances paid to related partnership firms
Loans given to related partnership firms
Bill of exchange (Hundi) receivables
Post dated cheques receivable
Loans given
Goods in transit-Materials-IR
Goods in transit-Capital goods-IR
Prepaid service charges-IR
Advances paid to dom suppliers for materials
Advances paid to dom suppliers for capital goods
Advances paid to dom suppliers for services

Financial Statement Version for Baseline INDIA: YAIN

based on chart of accounts YAIN
open group items to show assigned accounts
FS Item
Lg 1
SOURCES OF FUNDS: EN

Text Lg 1 (language 1)
Liab+Equity

Level 1
SHAREHOLDER'S FUNDS

LOAN FUNDS

DEFERRED TAX LIABILITY - N

APPLICATION OF FUNDEN

Assets

FIXED ASSETS

PROFIT AND LOSS ACCOUNT:

INCOME:

EXPENDITURE:

TAXATION:
APPROPRIATION:
Calculated profit/loss
P+L result
P+L result
NOT ASSIGNED:
Not assigned Not assigned
NOTES ON ACCOUNTS:

NOTES

CONTRA OF NOTES

ACCOUNTS THAT SHOULD HAVE ZERO BALANCES

Not used

Fin. Stateme Fin. Statement Notes

Level 2
SHARE CAPITAL
RESERVES AND SURPLUS
Net result: Profit
Net result: Loss
LEGACY BALANCE TRANSFER DIFFERENCE

SECURED LOANS

UNSECURED LOANS

DEFERRED TAX LIABILITIES

DEFERRED TAX ASSETS
NET BLOCK
CAPITAL WORK IN PROGRESS
INVESTMENTS

NET CURRENT ASSETS

MISCELLANEOUS EXPENDITURE

PROFIT AND LOSS ACCOUNT

NET SALES OF PRODUCTS AND SERVICES

OTHER INCOME
MATERIALS CONSUMED

PERSONNEL EXPENSES

OPERATING EXPENSES

CHANGE IN STOCKS
OTHER EXPENSES
DEPRECIATION
INTEREST

UNCALLED AND CONTINGENT LIABILITIES

TRANSFERRING AND SORTING CREDIT BALANCES
CONTINGENT CLAIMS
TRANSFERRING AND SORTING DEBIT BALANCES
UNCALLED AND CONTINGENT LIABILITIES
TRANSFERRING AND SORTING CREDIT BALANCES
CONTINGENT CLAIMS
TRANSFERRING AND SORTING DEBIT BALANCES
SHOULD HAVE ZERO BALANCES

Level 3

LEGACY BALANCE TRANSFER OF FIXED ASSETS

LEGACY BALANCE TRANSFER OF SUNDRY DEBTORS
LEGACY BALANCE TRANSFER OF STOCKS
LEGACY BALANCE TRANSFER OF CASH AND BANK
LEGACY BALANCE TRANSFER OF OTHER DEBITS
LEGACY BALANCE TRANSFER OF SUNDRY CREDITORS
LEGACY BALANCE TRANSFER OF OTHER CREDITS
DEBENTURES
LOANS AND ADVANCES FROM BANKS

Level 4

Level 5

RUPEE TERM LOANS FROM BANKS

F/C TERM LOANS FROM BANKS
CORPORATE LOANS FROM BANKS
VEHICLE LOANS FROM BANKS
CASH CREDIT LOANS
WORKING CAPITAL LOANS
OVERDRAFT LOANS
OTHER LOANS AND ADVANCES FROM BANKS

LOANS AND ADVANCES FROM SUBSIDIARIES

LOANS AND ADVANCES FROM DIRECTORS
OTHER LOANS AND ADVANCES

FIXED DEPOSITS
LOANS AND ADVANCES FROM SUBSIDIARIES
SHORT TERM LOANS AND ADVANCES

OTHER LOANS AND ADVANCES

GROSS BLOCK
LESS: DEPRECIATION
QUOTED GOVERNMENT OR TRUST SECURITIES
UNQUOTED GOVERNMENT OR TRUST SECURITIES
QUOTED SHARES, DEBENTURES OR BONDS
UNQUOTED SHARES, DEBENTURES OR BONDS
IMMOVABLE PROPERTIES

RUPEE TERM LOANS FROM FI

F/C TERM LOANS FROM FI
CORPORATE LOANS FROM FI
VEHICLE LOANS FROM FI
OTHER LOANS AND ADVANCES FROM FI
OTHER LOANS AND ADVANCES

FROM BANKS
FROM DIRECTORS
FROM OTHERS
FROM BANKS
FROM DIRECTORS
FROM OTHERS

CAPITAL OF PARTNERSHIP FIRMS

BALANCE OF UNUTILIZED MONIES RAISED BY ISSUE
CURRENT ASSETS, LOANS AND ADVANCES

CURRENT ASSINVENTORIES

SUNDRY DEBT

CASH AND BA

OTHER CURRE
LOANS AND A

LESS: CURRENT LIABILITIES AND PROVISIONS

CURRENT LIABACCEPTANCES
SUNDRY CRED

SUBSIDIARY COMPANIES
ADVANCE PAYMENTS AND UNEXPIRED
UNCLAIMED AMOUNTS
OTHER LIABILITIES
INTEREST ACCRUED BUT NOT DUE ON
PROVISIONS PROVISION FOR TAXATION
PROPOSED DIVIDENDS
PROVISION FOR CONTINGENCIES
PROVISION FOR PROVIDENT FUND SC
PROVISION FOR STAFF BENEFIT SCHE
PROVISION FOR UNCLAIMED AMOUNT
PROVISIONAL LIABILITY FOR GOODS
PROVISION FOR EXPENSES
OTHER PROVISIONS
PRELIMINARY EXPENSES
EXPENSES ON UNDERWRITING OF SHARES/DEBENTURES
DISCOUNT ALLOWED ON THE ISSUE OF SHARES/DEBEN
INTEREST PAID OUT OF CAPITAL DURING CNSTRCTN
DEVELOPMENT EXPENDITURE NOT ADJUSTED
OTHER ITEMS
GROSS SALES OF PRODUCTS AND SERVICES

LESS: EXCISE DUTIES AND TAXES

EXPENSE REDUCING INCOME
COST OF TRADED GOODS

PRODUCTS SALE
SERVICES SALE
MATERIALS SALE

CONSUMPTION OF RAW MATERIALS

SALARIES, WAGES AND BONUS

WORKMEN AND STAFF WELFARE EXPENSES

OTHER PERSONNEL EXPENSES

CONSUMPTION OF STORES AND SPARE PARTS
POWER AND FUEL
RENT
RATES AND TAXES
INSURANCE
REPAIRS TO BUILDINGS
REPAIRS TO MACHINERY
USUAL TRADE DISCOUNT ON SALES
COMMISSION PAID TO SOLE SELLING AGENTS
COMMISSION PAID TO OTHER SELLING AGENTS
BROKERAGE AND UNUSUAL DISCOUNT ON SALES
OTHER OPERATING EXPENSES
FINANCIAL CHARGES

DIT BALANCES

T BALANCES

DIT BALANCES

T BALANCES

DIRECTORS
STAFF
WORKMEN
DIRECTORS
STAFF
WORKMEN
DIRECTORS
STAFF
WORKMEN

Level 6

Level 7

NS FROM BANKS
FROM BANKS
NS FROM BANKS
ROM BANKS

D ADVANCES FROM BANKS

NS FROM FI

NS FROM FI

D ADVANCES FROM FI
D ADVANCES

Level 8

Account
from

Account
to

STORES AND SPARE PARTS

LOOSE TOOLS
STOCK-IN-TRADE
WORK-IN-PROCESS
DEBTS OUTSTACONSIDERED GOOD
DEBTS OUTSTACONSIDERED GOOD
CONSIDERED DOUBTFUL OR BAD
OTHER DEBTS CONSIDERED GOOD
CONSIDERED DOUBTFUL OR BAD
CASH BALANCE ON HAND
BANK BALANC WITH SCH CURRENT ACCOUNTS
FIXED DEPOSIT ACCOUNTS
WITH OTH CURRENT ACCOUNTS
FIXED DEPOSIT ACCOUNTS
INTEREST ACCRUED ON INVESTMENTS
OTHER CURRENT ASSETS
ADVANCES RECCONSIDERED GOOD
CONSIDERED DOUBTFUL OR BAD
ADVANCES ANDTO SUBSIDIARY COMPANIES
TO PARTNERSHIP FIRMS
BILLS OF EXCHANGE
BALANCES WITH CUSTOMS, PORT TRUST, ETC.
CEPTANCES
SSI UNDERTAKING
OTHER THAN SSI UNDERTAKING
BSIDIARY COMPANIES
VANCE PAYMENTS AND UNEXPIRED DISCOUNTS
CLAIMED AMOUNTS
HER LIABILITIES
EREST ACCRUED BUT NOT DUE ON LOANS
OVISION FOR TAXATION
OPOSED DIVIDENDS
OVISION FOR CONTINGENCIES
OVISION FOR PROVIDENT FUND SCHEME
OVISION FOR STAFF BENEFIT SCHEMES
OVISION FOR UNCLAIMED AMOUNTS
OVISIONAL LIABILITY FOR GOODS RECEIPTS
OVISION FOR EXPENSES
HER PROVISIONS