1

Purchase A/c

Purchase Account

2

Purchase Return A/c

Purchase Account

3

Sales A/c

Sales Account

4

Sales Return A/c

Sales Account

5

Capital A/c

Capital Account

6

Drawing A/c

Capital A/c

7

Staff Salary A/c

Indirect Expenses

8

Electricity Bill A/c

Indirect Expenses

9 

Shop Rent A/c

Indirect Expenses

10 

Water Bill A/c

Indirect Expenses

11

Repairing Charges

Indirect Expenses

12 

Tea Expense A/c

Indirect Expenses

13 

Advertisement A/c

Indirect Expenses

14 

Commission Paid A/c

Indirect Expenses

15 

Discount Paid A/c

Indirect Expenses

16 

Goods Loss by Fire A/c

Indirect Expenses

17 

Goods Loss by Transport A/c

Indirect Expenses

18 

Bad Debts A/c

Indirect Expenses

19

Donation A/c

Indirect Expenses

20

Bank Charges

Indirect Expenses

21

Courier & Postages

Indirect Expenses

22

Insurance Premium

Indirect Expenses

23

Toll Tax Outward

Indirect Expenses

24

Audit Fees

Indirect Expenses

25

Stationary A/c

Indirect Expenses

26

Sundry Expenses

Indirect Expenses

27

Office Supplies

Indirect Expenses

28

Packaging Expenses

Indirect Expenses

29

Shipping & Delivery

Indirect Expenses

30

Depreciation on Machinery

Indirect Expenses

31

Freight Inward A/c

Indirect Expenses

32

Wages Inward A/c

Indirect Expenses

33

Freight Outward A/c

Direct Expenses

34 

Wages Outward A/c

Direct Expenses

35

Salaries on Production A/c

Direct Expenses

36 

Manufacturing Charges A/c

Direct Expenses

37 

Coal & Fuels on Production

Direct Expenses

38 

Electricity Bill on Production A/c

Direct Expenses

39 

Royalties Paid A/c

Direct Expenses

40 

Toll Tax Inward

Direct Expenses

41 

Interest on Bank Deposit

Indirect Income

42 

Interest on Investment

Indirect Income

43

Interest on Loan Given

Indirect Income

44 

Rental Income

Indirect Income

45 

Insurance Claim Received

Indirect Income

46 

Income from Commission

Indirect Income

47 

Income from Scrap Sale

Indirect Income

48 

Income from Foreign Exchange

Indirect Income

49 

Discount Received

Indirect Income

50

Bad Debts Received

Indirect Income

51

Income from Goods Sale

Direct Income

52 

Income from Service Sale

Direct Income

53

Showroom/Shop

Fixed Assets

54

Computer & Printers

Fixed Assets

55

Motor & Vehicle

Fixed Assets

56

Tools & Machinery

Fixed Assets

57

Air Conditioners & Cooler

Fixed Assets

58

Land and Buildings

Fixed Assets

59 

Security Deposit

Fixed Assets

60 

Furniture’s & Fittings

Fixed Assets

61

Office Equipment’s

Fixed Assets

62

Patents, Trademark, Goodwill

Fixed Assets

63

Bills Receivable

Current Assets

64

Stock & Materials

Current Assets

65

Customer Party

Sundry Debtor

66

Supplier Party

Sundry Creditor

67

Loan Taken from Bank

Loan & Lability

68

Advance Given to Party

Sundry Debtor

69 

Advance Given to Friend & Relatives

Loan & Advance

70

Advance Taken from Party

Current Lability

71

Bills Payable

Current Lability

72

Normal Bank A/c

Bank Account

73

Overdraft Bank A/c

Bank OD A/c

74

Mutual Fund

Investment

75

Drawing A/c

Capital Account