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

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 NameGroup Head in TallyType of A/cDebit / Credit
1Proprietor Capital A/cCapital AccountRealCredit
2Partners Capital A/cCapital AccountRealCredit
3Share Capital A/cCapital AccountRealCredit
4Drawing, Household expenses, Self Insurance PolicyCapital AccountRealDebit
5General ReserveReserved & SurplusRealCredit
6Capital ReserveReserved & SurplusRealCredit
7Investment Allowance ReserveReserved & SurplusRealCredit
8Bank Term Loan against Machinery, Premises, Equipment, FDR/InvestmentSecured LoansReal                        –
9Bank Car Loan or any other loan which is secured on any assetsSecured LoansReal                        –
10Advance from CustomersUnsecured LoansReal                        –
11Deposit Received from Family Members, any other loan which is not secured against any assetsUnsecured LoansReal                        –
12 When Loan ReceivedUnsecured Loans                        –Credit
13 When Loan PaidUnsecured Loans                        –Debit
14Bank Overdraft A/cBank ODReal                        –
15Bank Bill Discounted Hypothec. PledgesBank ODReal                        –
16Bank CC LimitBank OCC AccountReal                        –
17When Amount Received via Cash / Bank /ChqBank OCC Account                        –Debit
18When Amount Paid  via Cash / Bank /ChqBank OCC Account                        –Credit
19Gratuity ProvisionProvisionRealCredit
20Income Tax ProvisionProvisionRealCredit
21Audit Fee ProvisionProvisionRealCredit
22Legal Charge ProvisionProvisionRealCredit
23VAT TaxDuties & TaxesReal                        –
24Sales TaxDuties & TaxesReal                        –
25Service TaxDuties & TaxesReal                        –
26Excise DutyDuties & TaxesReal                        –
27Input Vat / Sales Tax / Service Tax / Excise Duty A/c ( Purchase )Duties & Taxes                        –Debit
28Output Vat / Sales Tax / Service Tax / Excise Duty A/c ( Sales  )Duties & Taxes                        –Credit
29TDSDuties & TaxesReal                        –
30TDS on Rent/ Sub Contract etcDuties & Taxes                        –Credit
31TDS on Rent/ Sub Contract etcDuties & Taxes                        –Debit
32Suppliers (Creditors)Sundry CreditorsPersonal                        –
33When Goods Purchased on creditSundry Creditors                        –Credit
34When paid to Creditor’sSundry Creditors                        –Debit
35Current LiabilitiesCurrent Liabilities                        –                        –
36Salary, Wages, Bonus PayableCurrent LiabilitiesRealCredit
37Expenses PayableCurrent LiabilitiesRealCredit
38Outstanding PayableCurrent LiabilitiesRealCredit
39Interest PayableCurrent LiabilitiesRealCredit
40Tax Payable on Salary InterestCurrent LiabilitiesRealCredit
41Sales Tax PayableCurrent LiabilitiesRealCredit
42Excise Duty PayableCurrent LiabilitiesRealCredit
43Credit Card Bills PayableCurrent LiabilitiesRealCredit
44VAT PayableCurrent LiabilitiesRealCredit
45Service Tax PayableCurrent LiabilitiesRealCredit
46Different location branch is coming under this headBranch / DivisionsReal                        –
47When Goods /cash /bank transfer to branch accountBranch / Divisions                        –Debit
48When Goods /cash /bank transfer from branch accountBranch / Divisions                        –Credit
49BuildingFixed AssetsRealDebit
50Furniture & FixtureFixed AssetsRealDebit
51ComputersFixed AssetsRealDebit
52MobilesFixed AssetsRealDebit
53All Types of VehiclesFixed AssetsRealDebit
54Air ConditionerFixed AssetsRealDebit
55LandFixed AssetsRealDebit
56Office PremisesFixed AssetsRealDebit
57CCTV CameraFixed AssetsRealDebit
58MachineryFixed AssetsRealDebit
59ToolsFixed AssetsRealDebit
60Printer, Fax MachineFixed AssetsRealDebit
61Electrical Fitting of permanent natureFixed AssetsRealDebit
62Laboratory Testing EquipmentFixed AssetsRealDebit
63Material Movement EquipmentFixed AssetsRealDebit
64Weighing ( Toll Kanta )Fixed AssetsRealDebit
65Pollutions Control EquipmentFixed AssetsRealDebit
66Factory Maintenance EquipmentFixed AssetsRealDebit
67TransformerFixed AssetsRealDebit
68GeneratorFixed AssetsRealDebit
69Fire ExtinguishersFixed AssetsRealDebit
70Photocopy MachineFixed AssetsRealDebit
71Jewelry & OrnamentFixed AssetsRealDebit
72HouseFixed AssetsRealDebit
73Factory Store EquipmentFixed AssetsRealDebit
74Invertors and all Assets which have useful life more than One YearFixed AssetsRealDebit
75When any assets sales or charge depreciation on assetsFixed Assets                        –Credit
76SharesInvestmentRealDebit
77DebenturesInvestmentRealDebit
78Bond, Government SecuritiesInvestmentRealDebit
79PPFInvestmentRealDebit
80LIC PolicyInvestmentRealDebit
81Infrastructure BondInvestmentRealDebit
82FDRInvestmentRealDebit
83Mutual FundInvestmentRealDebit
84Share Application Money Given, Share Margin Money GivenInvestmentRealDebit
85When any investment sales to the marketInvestment                        –Credit
86Bank Current A/cBank AccountPersonal                        –
87Bank Saving A/cBank AccountPersonal                        –
88When Cash Deposit to bankBank Account                        –Debit
89When the amount is withdrawn from the bankBank Account                        –Credit
90CashCash in handReal                        –
91Petty CashCash in handReal                        –
92Cash depositCash in hand                        –Debit
93Cash withdrawalCash in hand                        –Credit
94Stock in HandStock in HandRealDebit
95For ManufacturersStock in HandRealDebit
96Stock in Hand – Raw Material, Finished Goods, Work in Progress, Packing Material, Fuel Stores, etcStock in HandRealDebit
97Stock in Hand of spare parts and any other parts which are regularly useStock in HandRealDebit
98Interest Accrued on DepositsCurrent AssetsRealDebit
99Tax Deducted at Source ( Receivable )Current AssetsRealDebit
100Advance Income TaxCurrent AssetsRealDebit
101Sales Tax Refund ReceivableCurrent AssetsRealDebit
102Excise Moderate Claim ReceivableCurrent AssetsRealDebit
103VAT ReceivableCurrent AssetsRealDebit
104Insurance Claim ReceivableCurrent AssetsRealDebit
105Deposit with Electric Supply CompanyDeposit ( Assets )RealDebit
106Deposit with MunicipalityDeposit ( Assets )RealDebit
107Deposit For RentDeposit ( Assets )RealDebit
108Earnest Money DepositDeposit ( Assets )RealDebit
109Tender DepositDeposit ( Assets )RealDebit
110Deposit with Telephone CompanyDeposit ( Assets )RealDebit
111Advance against Salary to StaffLoans & AdvancesRealDebit
112Advance for Order to Supplier( Assets )RealDebit
113Advance for Expenses( Assets )RealDebit
114Short Term Advances( Assets )RealDebit
115Preincorporating ExpensesMisc. ExpensesRealDebit
116SalesSundry DebtorsDebit
117Payment receivedSundry DebtorsCredit
118Sales A/cSales A/cNominalCredit
119Sales Return A/cSales A/cNominalDebit
120Job Work IncomeDirect IncomeNominalCredit
121Consultancy FeeDirect IncomeNominalCredit
122Salary from EmployerDirect IncomeNominalCredit
123Bonus Allowance ReceivedDirect IncomeNominalCredit
124Commission Brokerage ReceivedDirect IncomeNominalCredit
125Share of Profit from BusinessDirect IncomeNominalCredit
126House Rent IncomeDirect IncomeNominalCredit
127Dividend ReceivedDirect IncomeNominalCredit
128Interest from InvestmentDirect IncomeNominalCredit
129Interest Received from LoanDirect IncomeNominalCredit
130Long-Term Profit on Sales of ShareDirect IncomeNominalCredit
131Short-Term Profit on Sales of ShareDirect IncomeNominalCredit
132Speculative IncomeDirect IncomeNominalCredit
133Sales Tax RefundIndirect IncomeNominalCredit
134Claims Refund ReceivedIndirect IncomeNominalCredit
135Discount on PurchasesIndirect IncomeNominalCredit
136Share Dividend IncomeIndirect IncomeNominalCredit
137Misc. ReceiptsIndirect IncomeNominalCredit
138Interest Received from Bonds, Bank Deposit, Loan Given, Debenture, CustomersIndirect IncomeNominalCredit
139Excise Duty Drawback / Moderate ClaimsIndirect IncomeNominalCredit
140Claims ReceivedIndirect IncomeNominalCredit
141Discount on PurchasesIndirect IncomeNominalCredit
142Commission, Brokerage ReceivedIndirect IncomeNominalCredit
143Interest IncomeIndirect IncomeNominalCredit
144Income on InvestmentIndirect IncomeNominalCredit
145Profit on Sales of AssetsIndirect IncomeNominalCredit
146Other Misc. IncomeIndirect IncomeNominalCredit
147Sales of ScrapIndirect IncomeNominalCredit
148Purchase A/cPurchase A/cNominalDebit
149Purchase Return A/cPurchase A/cNominalCredit
150Packing Material ExpDirect ExpensesNominalDebit
151Packing ExpDirect ExpensesNominalDebit
152Commission Brokerage on PurchaseDirect ExpensesNominalDebit
153Freight on PurchaseDirect ExpensesNominalDebit
154Handling Exp. on PurchaseDirect ExpensesNominalDebit
155Labor & WagesDirect ExpensesNominalDebit
156Other Trading Taxes which are not RefundableDirect ExpensesNominalDebit
157Packing Material ExpDirect ExpensesNominalDebit
158Fuel Consumed ExpDirect ExpensesNominalDebit
159Laboratory Material Consumed ExpDirect ExpensesNominalDebit
160Consumable & Store Items Consumed ExpDirect ExpensesNominalDebit
161All expenses related to the workman at the factory like workman Wages, Welfare, Incentive, Allowances,          Bonus
etc
Direct ExpensesNominalDebit
162Freight on PurchaseDirect ExpensesNominalDebit
163Octroi on PurchaseDirect ExpensesNominalDebit
164Material Purchase Exp.Direct ExpensesNominalDebit
165Loading / Unloading on PurchasesDirect ExpensesNominalDebit
166Labour Processing ChargesDirect ExpensesNominalDebit
167For IndividualDirect ExpensesNominalDebit
168Car exp. For ProfessionalsDirect ExpensesNominalDebit
169Charity, DonationDirect ExpensesNominalDebit
170Consultant Fee for Tax ReturnDirect ExpensesNominalDebit
171Conveyance ExpDirect ExpensesNominalDebit
172Interest on LoanDirect ExpensesNominalDebit
173Other Business ExpDirect ExpensesNominalDebit
174Membership FeeDirect ExpensesNominalDebit
175Professional TaxDirect ExpensesNominalDebit
176Salary and Bonus ExpIndirect ExpensesNominalDebit
177Staff Welfare ExpIndirect ExpensesNominalDebit
178Staff Festival Benefit ExpIndirect ExpensesNominalDebit
179Freight On SalesIndirect ExpensesNominalDebit
180Incentive to StaffIndirect ExpensesNominalDebit
181Bad DebtsIndirect ExpensesNominalDebit
182DepreciationIndirect ExpensesNominalDebit
183Printing and Stationery ExpIndirect ExpensesNominalDebit
184Traveling ExpIndirect ExpensesNominalDebit
185Conveyance ExpIndirect ExpensesNominalDebit
186Telephone ExpIndirect ExpensesNominalDebit
187Mobile ExpIndirect ExpensesNominalDebit
188Courier and PostageIndirect ExpensesNominalDebit
189Repair and Maintenance ExpIndirect ExpensesNominalDebit
190Rent ExpIndirect ExpensesNominalDebit
191Electricity ExpIndirect ExpensesNominalDebit
192License Fee Municipal TaxIndirect ExpensesNominalDebit
193Fuel Exp ( Fuel exp on Vehicle, Generator )Indirect ExpensesNominalDebit
194Ware Housing ExpIndirect ExpensesNominalDebit
195Hire ChargesIndirect ExpensesNominalDebit
196Insurance ExpIndirect ExpensesNominalDebit
197Legal ExpIndirect ExpensesNominalDebit
198Consultancy FeeIndirect ExpensesNominalDebit
199Computer ExpIndirect ExpensesNominalDebit
200Loss due to Theft, Fire, Pilferage, DamageIndirect ExpensesNominalDebit
201Discount on Sales Rebate GivenIndirect ExpensesNominalDebit
202Advertisement ExpIndirect ExpensesNominalDebit
203Sales Promotion ExpIndirect ExpensesNominalDebit
204Entertainment ExpIndirect ExpensesNominalDebit
205conference ExpIndirect ExpensesNominalDebit
206Exhibition ExpIndirect ExpensesNominalDebit
207Interest on LoanIndirect ExpensesNominalDebit
208Interest Charge by SupplierIndirect ExpensesNominalDebit
209Bank ChargesIndirect ExpensesNominalDebit
210Commission / Brokerage on FinanceIndirect ExpensesNominalDebit
211Bill Discounting ExpIndirect ExpensesNominalDebit
212Laboratory ExpIndirect ExpensesNominalDebit
213Inspection FeesIndirect ExpensesNominalDebit
214Testing FeesIndirect ExpensesNominalDebit
215General ExpIndirect ExpensesNominalDebit
216Professional TaxIndirect ExpensesNominalDebit
217Miscellaneous Exp.Indirect ExpensesNominalDebit

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