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