(PDF & Excel) Download CHART OF ACCOUNTS (.pdf & .xlsx)

CHART OF ACCOUNTS-Download (PDF, Excel, .pdf .xlsx)

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Download Chart of Account with Tally Group Head in Tally, Type of A/c & Debit / Credit side

(PDF & Excel) Download CHART OF ACCOUNTS (.pdf & .xlsx)

The chart of accounts is a financial tool used by businesses to organize their money-related activities. It’s like a list of different categories for transactions.

The main categories are Assets (things a company owns), Liabilities (debts or obligations), Equity (ownership interest), Revenue (income from business activities), and Expenses (costs of running the business).

Each category has specific codes or numbers to tell them apart. It helps companies keep track of their finances, understand their profits and losses, and make better financial decisions. Being consistent and adapting the chart to their needs is crucial for accurate financial records.

CHART OF ACCOUNTS

S.No. Ledger’s Name Group Head in Tally Type of A/c Debit / Credit
1 Proprietor Capital A/c Capital Account Real Credit
2 Partners Capital A/c Capital Account Real Credit
3 Share Capital A/c Capital Account Real Credit
4 Drawing, Household expenses, Self Insurance Policy Capital Account Real Debit
5 General Reserve Reserved & Surplus Real Credit
6 Capital Reserve Reserved & Surplus Real Credit
7 Investment Allowance Reserve Reserved & Surplus Real Credit
8 Bank Term Loan against Machinery, Premises, Equipment, FDR/Investment Secured Loans Real                         –
9 Bank Car Loan or any other loan which is secured on any assets Secured Loans Real                         –
10 Advance from Customers Unsecured Loans Real                         –
11 Deposit Received from Family Members, any other loan which is not secured against any assets Unsecured Loans Real                         –
12  When Loan Received Unsecured Loans                         – Credit
13  When Loan Paid Unsecured Loans                         – Debit
14 Bank Overdraft A/c Bank OD Real                         –
15 Bank Bill Discounted Hypothec. Pledges Bank OD Real                         –
16 Bank CC Limit Bank OCC Account Real                         –
17 When Amount Received via Cash / Bank /Chq Bank OCC Account                         – Debit
18 When Amount Paid  via Cash / Bank /Chq Bank OCC Account                         – Credit
19 Gratuity Provision Provision Real Credit
20 Income Tax Provision Provision Real Credit
21 Audit Fee Provision Provision Real Credit
22 Legal Charge Provision Provision Real Credit
23 VAT Tax Duties & Taxes Real                         –
24 Sales Tax Duties & Taxes Real                         –
25 Service Tax Duties & Taxes Real                         –
26 Excise Duty Duties & Taxes Real                         –
27 Input Vat / Sales Tax / Service Tax / Excise Duty A/c ( Purchase ) Duties & Taxes                         – Debit
28 Output Vat / Sales Tax / Service Tax / Excise Duty A/c ( Sales  ) Duties & Taxes                         – Credit
29 TDS Duties & Taxes Real                         –
30 TDS on Rent/ Sub Contract etc Duties & Taxes                         – Credit
31 TDS on Rent/ Sub Contract etc Duties & Taxes                         – Debit
32 Suppliers (Creditors) Sundry Creditors Personal                         –
33 When Goods Purchased on credit Sundry Creditors                         – Credit
34 When paid to Creditor’s Sundry Creditors                         – Debit
35 Current Liabilities Current Liabilities                         –                         –
36 Salary, Wages, Bonus Payable Current Liabilities Real Credit
37 Expenses Payable Current Liabilities Real Credit
38 Outstanding Payable Current Liabilities Real Credit
39 Interest Payable Current Liabilities Real Credit
40 Tax Payable on Salary Interest Current Liabilities Real Credit
41 Sales Tax Payable Current Liabilities Real Credit
42 Excise Duty Payable Current Liabilities Real Credit
43 Credit Card Bills Payable Current Liabilities Real Credit
44 VAT Payable Current Liabilities Real Credit
45 Service Tax Payable Current Liabilities Real Credit
46 Different location branch is coming under this head Branch / Divisions Real                         –
47 When Goods /cash /bank transfer to branch account Branch / Divisions                         – Debit
48 When Goods /cash /bank transfer from branch account Branch / Divisions                         – Credit
49 Building Fixed Assets Real Debit
50 Furniture & Fixture Fixed Assets Real Debit
51 Computers Fixed Assets Real Debit
52 Mobiles Fixed Assets Real Debit
53 All Types of Vehicles Fixed Assets Real Debit
54 Air Conditioner Fixed Assets Real Debit
55 Land Fixed Assets Real Debit
56 Office Premises Fixed Assets Real Debit
57 CCTV Camera Fixed Assets Real Debit
58 Machinery Fixed Assets Real Debit
59 Tools Fixed Assets Real Debit
60 Printer, Fax Machine Fixed Assets Real Debit
61 Electrical Fitting of permanent nature Fixed Assets Real Debit
62 Laboratory Testing Equipment Fixed Assets Real Debit
63 Material Movement Equipment Fixed Assets Real Debit
64 Weighing ( Toll Kanta ) Fixed Assets Real Debit
65 Pollutions Control Equipment Fixed Assets Real Debit
66 Factory Maintenance Equipment Fixed Assets Real Debit
67 Transformer Fixed Assets Real Debit
68 Generator Fixed Assets Real Debit
69 Fire Extinguishers Fixed Assets Real Debit
70 Photocopy Machine Fixed Assets Real Debit
71 Jewelry & Ornament Fixed Assets Real Debit
72 House Fixed Assets Real Debit
73 Factory Store Equipment Fixed Assets Real Debit
74 Invertors and all Assets which have useful life more than One Year Fixed Assets Real Debit
75 When any assets sales or charge depreciation on assets Fixed Assets                         – Credit
76 Shares Investment Real Debit
77 Debentures Investment Real Debit
78 Bond, Government Securities Investment Real Debit
79 PPF Investment Real Debit
80 LIC Policy Investment Real Debit
81 Infrastructure Bond Investment Real Debit
82 FDR Investment Real Debit
83 Mutual Fund Investment Real Debit
84 Share Application Money Given, Share Margin Money Given Investment Real Debit
85 When any investment sales to the market Investment                         – Credit
86 Bank Current A/c Bank Account Personal                         –
87 Bank Saving A/c Bank Account Personal                         –
88 When Cash Deposit to bank Bank Account                         – Debit
89 When the amount is withdrawn from the bank Bank Account                         – Credit
90 Cash Cash in hand Real                         –
91 Petty Cash Cash in hand Real                         –
92 Cash deposit Cash in hand                         – Debit
93 Cash withdrawal Cash in hand                         – Credit
94 Stock in Hand Stock in Hand Real Debit
95 For Manufacturers Stock in Hand Real Debit
96 Stock in Hand – Raw Material, Finished Goods, Work in Progress, Packing Material, Fuel Stores, etc Stock in Hand Real Debit
97 Stock in Hand of spare parts and any other parts which are regularly use Stock in Hand Real Debit
98 Interest Accrued on Deposits Current Assets Real Debit
99 Tax Deducted at Source ( Receivable ) Current Assets Real Debit
100 Advance Income Tax Current Assets Real Debit
101 Sales Tax Refund Receivable Current Assets Real Debit
102 Excise Moderate Claim Receivable Current Assets Real Debit
103 VAT Receivable Current Assets Real Debit
104 Insurance Claim Receivable Current Assets Real Debit
105 Deposit with Electric Supply Company Deposit ( Assets ) Real Debit
106 Deposit with Municipality Deposit ( Assets ) Real Debit
107 Deposit For Rent Deposit ( Assets ) Real Debit
108 Earnest Money Deposit Deposit ( Assets ) Real Debit
109 Tender Deposit Deposit ( Assets ) Real Debit
110 Deposit with Telephone Company Deposit ( Assets ) Real Debit
111 Advance against Salary to Staff Loans & Advances Real Debit
112 Advance for Order to Supplier ( Assets ) Real Debit
113 Advance for Expenses ( Assets ) Real Debit
114 Short Term Advances ( Assets ) Real Debit
115 Preincorporating Expenses Misc. Expenses Real Debit
116 Sales Sundry Debtors Debit
117 Payment received Sundry Debtors Credit
118 Sales A/c Sales A/c Nominal Credit
119 Sales Return A/c Sales A/c Nominal Debit
120 Job Work Income Direct Income Nominal Credit
121 Consultancy Fee Direct Income Nominal Credit
122 Salary from Employer Direct Income Nominal Credit
123 Bonus Allowance Received Direct Income Nominal Credit
124 Commission Brokerage Received Direct Income Nominal Credit
125 Share of Profit from Business Direct Income Nominal Credit
126 House Rent Income Direct Income Nominal Credit
127 Dividend Received Direct Income Nominal Credit
128 Interest from Investment Direct Income Nominal Credit
129 Interest Received from Loan Direct Income Nominal Credit
130 Long-Term Profit on Sales of Share Direct Income Nominal Credit
131 Short-Term Profit on Sales of Share Direct Income Nominal Credit
132 Speculative Income Direct Income Nominal Credit
133 Sales Tax Refund Indirect Income Nominal Credit
134 Claims Refund Received Indirect Income Nominal Credit
135 Discount on Purchases Indirect Income Nominal Credit
136 Share Dividend Income Indirect Income Nominal Credit
137 Misc. Receipts Indirect Income Nominal Credit
138 Interest Received from Bonds, Bank Deposit, Loan Given, Debenture, Customers Indirect Income Nominal Credit
139 Excise Duty Drawback / Moderate Claims Indirect Income Nominal Credit
140 Claims Received Indirect Income Nominal Credit
141 Discount on Purchases Indirect Income Nominal Credit
142 Commission, Brokerage Received Indirect Income Nominal Credit
143 Interest Income Indirect Income Nominal Credit
144 Income on Investment Indirect Income Nominal Credit
145 Profit on Sales of Assets Indirect Income Nominal Credit
146 Other Misc. Income Indirect Income Nominal Credit
147 Sales of Scrap Indirect Income Nominal Credit
148 Purchase A/c Purchase A/c Nominal Debit
149 Purchase Return A/c Purchase A/c Nominal Credit
150 Packing Material Exp Direct Expenses Nominal Debit
151 Packing Exp Direct Expenses Nominal Debit
152 Commission Brokerage on Purchase Direct Expenses Nominal Debit
153 Freight on Purchase Direct Expenses Nominal Debit
154 Handling Exp. on Purchase Direct Expenses Nominal Debit
155 Labor & Wages Direct Expenses Nominal Debit
156 Other Trading Taxes which are not Refundable Direct Expenses Nominal Debit
157 Packing Material Exp Direct Expenses Nominal Debit
158 Fuel Consumed Exp Direct Expenses Nominal Debit
159 Laboratory Material Consumed Exp Direct Expenses Nominal Debit
160 Consumable & Store Items Consumed Exp Direct Expenses Nominal Debit
161 All expenses related to the workman at the factory like workman Wages, Welfare, Incentive, Allowances,          Bonus
etc		 Direct Expenses Nominal Debit
162 Freight on Purchase Direct Expenses Nominal Debit
163 Octroi on Purchase Direct Expenses Nominal Debit
164 Material Purchase Exp. Direct Expenses Nominal Debit
165 Loading / Unloading on Purchases Direct Expenses Nominal Debit
166 Labour Processing Charges Direct Expenses Nominal Debit
167 For Individual Direct Expenses Nominal Debit
168 Car exp. For Professionals Direct Expenses Nominal Debit
169 Charity, Donation Direct Expenses Nominal Debit
170 Consultant Fee for Tax Return Direct Expenses Nominal Debit
171 Conveyance Exp Direct Expenses Nominal Debit
172 Interest on Loan Direct Expenses Nominal Debit
173 Other Business Exp Direct Expenses Nominal Debit
174 Membership Fee Direct Expenses Nominal Debit
175 Professional Tax Direct Expenses Nominal Debit
176 Salary and Bonus Exp Indirect Expenses Nominal Debit
177 Staff Welfare Exp Indirect Expenses Nominal Debit
178 Staff Festival Benefit Exp Indirect Expenses Nominal Debit
179 Freight On Sales Indirect Expenses Nominal Debit
180 Incentive to Staff Indirect Expenses Nominal Debit
181 Bad Debts Indirect Expenses Nominal Debit
182 Depreciation Indirect Expenses Nominal Debit
183 Printing and Stationery Exp Indirect Expenses Nominal Debit
184 Traveling Exp Indirect Expenses Nominal Debit
185 Conveyance Exp Indirect Expenses Nominal Debit
186 Telephone Exp Indirect Expenses Nominal Debit
187 Mobile Exp Indirect Expenses Nominal Debit
188 Courier and Postage Indirect Expenses Nominal Debit
189 Repair and Maintenance Exp Indirect Expenses Nominal Debit
190 Rent Exp Indirect Expenses Nominal Debit
191 Electricity Exp Indirect Expenses Nominal Debit
192 License Fee Municipal Tax Indirect Expenses Nominal Debit
193 Fuel Exp ( Fuel exp on Vehicle, Generator ) Indirect Expenses Nominal Debit
194 Ware Housing Exp Indirect Expenses Nominal Debit
195 Hire Charges Indirect Expenses Nominal Debit
196 Insurance Exp Indirect Expenses Nominal Debit
197 Legal Exp Indirect Expenses Nominal Debit
198 Consultancy Fee Indirect Expenses Nominal Debit
199 Computer Exp Indirect Expenses Nominal Debit
200 Loss due to Theft, Fire, Pilferage, Damage Indirect Expenses Nominal Debit
201 Discount on Sales Rebate Given Indirect Expenses Nominal Debit
202 Advertisement Exp Indirect Expenses Nominal Debit
203 Sales Promotion Exp Indirect Expenses Nominal Debit
204 Entertainment Exp Indirect Expenses Nominal Debit
205 conference Exp Indirect Expenses Nominal Debit
206 Exhibition Exp Indirect Expenses Nominal Debit
207 Interest on Loan Indirect Expenses Nominal Debit
208 Interest Charge by Supplier Indirect Expenses Nominal Debit
209 Bank Charges Indirect Expenses Nominal Debit
210 Commission / Brokerage on Finance Indirect Expenses Nominal Debit
211 Bill Discounting Exp Indirect Expenses Nominal Debit
212 Laboratory Exp Indirect Expenses Nominal Debit
213 Inspection Fees Indirect Expenses Nominal Debit
214 Testing Fees Indirect Expenses Nominal Debit
215 General Exp Indirect Expenses Nominal Debit
216 Professional Tax Indirect Expenses Nominal Debit
217 Miscellaneous Exp. Indirect Expenses Nominal Debit

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