LEDGER LIST WITH GROUPS
| 
Ledger name | 
Group name | 
| 
Advertisement Expenses | 
Indirect Expenses | 
| 
Advertisement Payable | 
Current Liabilities | 
| 
Audit Fees | 
Indirect Expenses | 
| 
Bad Debts | 
Indirect Expenses | 
| 
Bad Debts Received | 
Indirect Incomes | 
| 
Bank | 
Bank Account | 
| 
Bank Charges | 
Indirect Expenses | 
| 
Bank Commission | 
Indirect Expenses | 
| 
Bank Loan | 
Loans & Liabilities | 
| 
Bank Overdraft | 
Bank OD | 
| 
Bills Payable | 
Current Liabilities | 
| 
Bills Receivable | 
Current Assets | 
| 
Bonds | 
Current Assets | 
| 
Capital | 
Capital Account | 
| 
Car Expenses | 
Indirect Expenses | 
| 
Car Repair | 
Indirect Expenses | 
| 
Carriage | 
Direct Expenses | 
| 
Carriage on Sales | 
Indirect Expenses | 
| 
Cash | 
Cash in Hand | 
| 
Cash at Bank | 
Bank Account | 
| 
Closing Stock | 
Stock in Hand | 
| 
Coal & Fuel | 
Direct Expenses | 
| 
Coal, Gas & Water of Factory | 
Direct Expenses | 
| 
Commission (Cr.) / Commission Received | 
Indirect Incomes | 
| 
Commission (Dr.) | 
Indirect Expenses | 
| 
Computer | 
Fixed Assets | 
| 
Consignment Stock | 
Current Assets | 
| 
Creditors | 
Sundry Creditors | 
| 
Debtors | 
Sundry Debtors | 
| 
Depreciation | 
Indirect Expenses | 
| 
Discount (Cr.) / Discount Received | 
Indirect Incomes | 
| 
Discount (Dr) / Discount Allowed | 
Indirect Expenses | 
| 
Donation | 
Indirect Expenses | 
| 
Drawing | 
Capital Account | 
| 
Electricity Expenses | 
Indirect Expenses | 
| 
Expenses on Purchases | 
Direct Expenses | 
| 
Expenses on Sales | 
Indirect Expenses | 
| 
Export Duty | 
Indirect Expenses | 
| 
Factory | 
Fixed Assets | 
| 
Factory Expenses (Lighting, Power etc.) | 
Direct Expenses | 
| 
Factory Incomes | 
Direct Incomes | 
| 
Fitting Charges Received | 
Indirect Income | 
| 
Freight | 
Direct Expenses | 
| 
Freight Inward | 
Direct Expenses | 
| 
Freight on Purchase (Freight Inward) | 
Direct Expenses | 
| 
Freight on Sale (Freight Outward) | 
Indirect Expenses | 
| 
Freight Outward | 
Indirect Expenses | 
| 
Fuel & Power of Factory | 
Direct Expenses | 
| 
Furniture & Fitting | 
Fixed Assets | 
| 
Furniture & Fixture | 
Fixed Assets | 
| 
Gas and Water | 
Direct Expenses | 
| 
Godown Rent | 
Indirect Expenses | 
| 
Goodwill | 
Fixed Assets | 
| 
Horse & Carts | 
Fixed Assets | 
| 
House Rent | 
Capital Account | 
| 
Import Duty | 
Direct Expenses | 
| 
Income From Repair | 
Indirect Incomes | 
| 
Income on Assets | 
Indirect Incomes | 
| 
Income on Investments | 
Indirect Incomes | 
| 
Income Tax | 
Capital Account | 
| 
Input VAT 4%, 12.5% | 
Duties & Taxes | 
| 
Insurance | 
Indirect Expenses | 
| 
Insurance Claim | 
Indirect Incomes | 
| 
Insurance Company | 
Sundry Debtors | 
| 
Interest (Dr.) | 
Indirect Expenses | 
| 
Interest on Capital | 
Indirect Expenses | 
| 
Interest on Drawing | 
Indirect Incomes | 
| 
Interest on Loan | 
Indirect Expenses | 
| 
Interest Received (Cr.) | 
Indirect Incomes | 
| 
Invest in Govt. Bond | 
Investment | 
| 
Investment | 
Investment | 
| 
Labour Charges | 
Indirect Expenses | 
| 
Land & Building | 
Fixed Assets | 
| 
Lease Hold Building | 
Fixed Assets | 
| 
Legal Expenses | 
Indirect Expenses | 
| 
LIC Premium (Dr) | 
Capital Account | 
| 
LIC Refund (Cr) | 
Capital Account | 
| 
Life Insurance | 
Capital Account | 
| 
Loan on Mortgage, Loans | 
Loans & Liabilities | 
| 
Loose Tools | 
Fixed Assets | 
| 
Loss By Damage | 
Indirect Expenses | 
| 
Loss by Fire | 
Indirect Expenses | 
| 
Loss in Transit | 
Indirect Expenses | 
| 
Loss on Assets | 
Indirect Expenses | 
| 
Loss on Joint Venture | 
Indirect Expenses | 
| 
Machine & Tools | 
Fixed Assets | 
| 
Machine Repair | 
Indirect Expenses | 
| 
Manager’s Commission | 
Indirect Expenses | 
| 
Manufacturing Expenses | 
Direct Expenses | 
| 
Master Plus | 
Investment | 
| 
Miscellaneous Expenses | 
Indirect Expenses | 
| 
Miscellaneous Income | 
Indirect Incomes | 
| 
Motor Cycle | 
Fixed Assets | 
| 
Motor Cycle Repair | 
Indirect Expenses | 
| 
Mutual Fund | 
Investment | 
| 
Office Expenses | 
Indirect Expenses | 
| 
Opening Stock | 
Stock in Hand | 
| 
Output VAT 4%, 12.5% | 
Duties & Taxes | 
| 
Outstanding Expenses | 
Current Liabilities | 
| 
Plant & Machine | 
Fixed Assets | 
| 
Postage & Telegram | 
Indirect Expenses | 
| 
Power & Fuel | 
Direct Expenses | 
| 
Prepaid Expenses | 
Current Assets | 
| 
Printing & Advertisement | 
Indirect Expenses | 
| 
Printing & Stationery | 
Indirect Expenses | 
| 
Production Wages | 
Direct Expenses | 
| 
Profit on Consignment | 
Indirect Incomes | 
| 
Provision for Bad Debts | 
Indirect Expenses | 
| 
Provision for Discount on Creditors | 
Indirect Incomes | 
| 
Provision for Discount on Debtors | 
Indirect Expenses | 
| 
Provision for Office Expenses | 
Current Liabilities | 
| 
Purchase | 
Purchase Account | 
| 
Purchase Return | 
Purchase Account | 
| 
Rates & Taxes | 
Indirect Expenses | 
| 
Refrigerator | 
Fixed Assets | 
| 
Rent | 
Indirect Expenses | 
| 
Rent on Purchase | 
Direct Expenses | 
| 
Rent Payable | 
Current Liabilities | 
| 
Rent Received | 
Indirect Incomes | 
| 
Repair & Renovation | 
Indirect Expenses | 
| 
Repairing Charges Received | 
Indirect Incomes | 
| 
Return Inward | 
Sales Account | 
| 
Return Outward | 
Purchase Account | 
| 
Salary | 
Indirect Expenses | 
| 
Salary & Wages | 
Indirect Expenses | 
| 
Salary Payable | 
Current Liabilities | 
| 
Sales | 
Sales Account | 
| 
Sales Return | 
Sales Account | 
| 
Shares / Bonds | 
Investments | 
| 
Stamp & Postage | 
Indirect Expenses | 
| 
Stationery | 
Indirect Expenses | 
| 
Stock of Material | 
Current Assets | 
| 
Sundry Creditors | 
Sundry Creditors | 
| 
Sundry Debtors | 
Sundry Debtors | 
| 
Telephone Expenses | 
Indirect Expenses | 
| 
Trade Expenses | 
Indirect Expenses | 
| 
Train Freight & Rent | 
Direct Expenses | 
| 
Travelling Expenses | 
Indirect Expenses | 
| 
VAT Payable | 
Current Liabilities | 
| 
Wages | 
Direct Expenses | 
 
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