| Ledger Name | Group Name | OPENING BALANCE |
| Share Premium A/c | Reserve & Surplus | NILL |
| Export (0%) | Sales Account | NILL |
| Delhi Branch | Branch/Divisions | NILL |
| Coke Expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Salary | Indirect Expenses OR Expense(Indirect) | NILL |
| General Reserve | Retained Earring | NILL |
| Interest on Investment | Indirect Income OR Income(Indirect) | NILL |
| like Advance to Supplier | Loans and Advances (Assets) | NILL |
| Consumed Material | Direct Expenses OR Expenses(Direct) | NILL |
| Bill receivable | Current Assets | NILL |
| Commission allowed | Indirect Expenses OR Expense(Indirect) | NILL |
| Professional Charges Income | Direct Incomes OR Income(Direct) | NILL |
| Audit Fees | Indirect Expenses OR Expense(Indirect) | NILL |
| Manager’s Commission | Indirect Expenses OR Expense(Indirect) | NILL |
| Coal, Gas & Water of Factory | Direct Expenses OR Expenses(Direct) | NILL |
| Furniture and Fittings | Fixed Assets | NILL |
| Freight & Cartage | Direct Expenses OR Expenses(Direct) | NILL |
| Loading Unloading Expense | Direct Expenses OR Expenses(Direct) | NILL |
| Bad Debts | Indirect Expenses OR Expense(Indirect) | NILL |
| Life insurance | Capital A/c | NILL |
| Long term investment | Investments | NILL |
| depriciation | Indirect Expenses OR Expense(Indirect) | NILL |
| Import duty | Direct Expenses OR Expenses(Direct) | NILL |
| Coal & Fuel | Direct Expenses OR Expenses(Direct) | NILL |
| Party from Whom any Bill of Expense Received | Sundry Creditor | NILL |
| Sales Local Nil Rated | Sales Account | NILL |
| (Personal Savings Account and FD not recorded) | Bank Account | NILL |
| Car | Fixed Assets | NILL |
| Laptops | Fixed Assets | NILL |
| UPTT | Indirect Expenses OR Expense(Indirect) | NILL |
| Factory lighting | Fixed Assets | NILL |
| Freight Charges Income | Direct Incomes OR Income(Direct) | NILL |
| All Indirect Expenses like | Indirect Expenses OR Expense(Indirect) | NILL |
| Loans From Outside Party | Loans Liabilities | NILL |
| Loss on theft | Indirect Expenses OR Expense(Indirect) | NILL |
| Provision for Expense | Provisions | NILL |
| Loans From Aravind(Friend) | Loans Liabilities | NILL |
| INPUT CGST SGST IGST CESS | Duties and Taxes | NILL |
| Delivery Charges(In Purchase Bill | Direct Expenses OR Expenses(Direct) | NILL |
| Purchase Return | Purchase Accounts | NILL |
| Labor | Direct Expenses OR Expenses(Direct) | NILL |
| Share Capital | Capital A/c | NILL |
| taken from bank | Bank OCC | NILL |
| Discount allowed | Indirect Expenses OR Expense(Indirect) | NILL |
| Sale To Consumer (Exempt) | Sales Account | NILL |
| Electricity Deposit | Deposit Account | NILL |
| Mobile | Fixed Assets | NILL |
| All types of Capital Account like | Capital A/c | NILL |
| Purchase (Own Branch) | Purchase Accounts | NILL |
| Input Vat Accounts | Duties and Taxes | NILL |
| Telephone charge | Indirect Expenses OR Expense(Indirect) | NILL |
| Fuel Expenses A/c | Indirect Expenses OR Expense(Indirect) | NILL |
| Rounded Off | Indirect Expenses OR Expense(Indirect) | NILL |
| Any other Reserve | Retained Earring | NILL |
| Accrued income | Current Assets | NILL |
| Carriage | Direct Expenses OR Expenses(Direct) | NILL |
| Service Tax Payable | Duties and Taxes | NILL |
| Maintainance Service Income | Direct Incomes OR Income(Direct) | NILL |
| or loan from friends /relatives | Unsecured Loan | NILL |
| Prepaid Insurance Charges | Current Assets | NILL |
| Interest Receivables | Current Assets | NILL |
| Security Deposit | Deposit Account | NILL |
| Air Conditioner | Fixed Assets | NILL |
| Stationary Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Rent Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Legal Expenses/Charges | Indirect Expenses OR Expense(Indirect) | NILL |
| Any Party to Whom Sales Made | Sundry Debtors | NILL |
| like Loan Given to Friends Relatives/Related Companies | Loans and Advances (Assets) | NILL |
| Like Short term loan from directors | Unsecured Loan | NILL |
| Any Party to whom we gave Advance | Loans and Advances (Assets) | NILL |
| Sales Local (Exempt Registered) | Sales Account | NILL |
| OUTPUT GST SGST IGST CESS | Duties and Taxes | NILL |
| (Cash kept with Employee) | Cash in Hand | NILL |
| All expenses which appear in Trading Account (except purchases) like | Direct Expenses OR Expenses(Direct) | NILL |
| Outstanding expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Purchase Local (Exempt Registered) | Purchase Accounts | NILL |
| Capital Reserve A/c | Reserve & Surplus | NILL |
| Taxi fare | Indirect Expenses OR Expense(Indirect) | NILL |
| Sales Interstate Nil Rated | Sales Account | NILL |
| Postage & courier | Indirect Expenses OR Expense(Indirect) | NILL |
| Purchase (Composition) | Purchase Accounts | NILL |
| Profit and Loss Account | Already Created in Tally | NILL |
| Penalty | Indirect Expenses OR Expense(Indirect) | NILL |
| Printing Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Salers Export Taxable | Sales Account | NILL |
| Loans taken for whom no Security given | Unsecured Loan | NILL |
| Cash | Already Created in Tally | NILL |
| Coffee Expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Electricity Expense (Factory) | Direct Expenses OR Expenses(Direct) | NILL |
| Stock | Stock-in-hand | NILL |
| Liabilty of Expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Overdraft Limit (OD) | Bank OD | NILL |
| Closing Stock | Stock-in-hand | NILL |
| All Provisions except Provisions for bad debts | Provisions | NILL |
| Imprest Account | Cash in Hand | NILL |
| Discount Received | Indirect Income OR Income(Indirect) | NILL |
| TDS Payables | Duties and Taxes | NILL |
| Drawings | Capital A/c | NILL |
| Land & Building | Fixed Assets | NILL |
| Director Remuneration Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Cash Credit Limit (CC) | Bank OCC | NILL |
| Any payment or receipt from party whose name not known | Suspense A/c | NILL |
| Partner Current Account | Capital A/c | NILL |
| Preliminary Expenses A/c | Indirect Expenses OR Expense(Indirect) | NILL |
| Consultancy Charges Income | Direct Incomes OR Income(Direct) | NILL |
| Share Premium | Retained Earring | NILL |
| Warehousing Expenses | Direct Expenses OR Expenses(Direct) | NILL |
| Any Branch whose Separate Accounting Done | Branch/Divisions | NILL |
| Petty Cash | Cash in Hand | NILL |
| All types of Sales Accounts like | Sales Account | NILL |
| Cenvat Accounts | Duties and Taxes | NILL |
| Prepaid Rent | Current Assets | NILL |
| Donation & charity | Indirect Expenses OR Expense(Indirect) | NILL |
| All Bank Current Account | Bank Account | NILL |
| Purchase Reverse Charge | Purchase Accounts | NILL |
| Purchase Taxable (Unregistered Dealer) | Purchase Accounts | NILL |
| Sale Return | Sales Account | NILL |
| Sales Interstate 12% | Sales Account | NILL |
| Prepaid Expense | Current Assets | NILL |
| Wages | Direct Expenses OR Expenses(Direct) | NILL |
| Only 2 Accounts Already Created like | Already Created in Tally | NILL |
| Provision for Bad Debts | Sundry Debtors | NILL |
| Loans for whom Security Given | Secured Loan | NILL |
| Delivery Charges Income | Direct Incomes OR Income(Direct) | NILL |
| Accrued expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Proprietor Account | Capital A/c | NILL |
| Bank charges | Indirect Expenses OR Expense(Indirect) | NILL |
| Partner Capital Account | Capital A/c | NILL |
| Accumulated depriciation | Fixed Assets | NILL |
| like loan from bank/ Financial Institution | Secured Loan | NILL |
| Income Tax | Duties and Taxes | NILL |
| Debenture A/c | Loans Liabilities | NILL |
| Sales Local 12 % (Registered) | Sales Account | NILL |
| Partners Capital A/c | Capital A/c | NILL |
| Prepaid Maintenance Expense | Current Assets | NILL |
| Preliminary Expenses | Misc. Expense (ASSET) | NILL |
| All Bank FD Account | Bank Account | NILL |
| Mutual Fund | Current Assets | NILL |
| Professional Fees | Indirect Expenses OR Expense(Indirect) | NILL |
| Investment in Property/Plot etc. | Investments | NILL |
| Short Term Investment | Investments | NILL |
| Interest Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Sale To Consumer (0%) | Sales Account | NILL |
| Good will | Fixed Assets | NILL |
| Advertisement Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Opening Stock | Stock-in-hand | NILL |
| Royalty | Indirect Expenses OR Expense(Indirect) | NILL |
| Loans From Bank | Loans Liabilities | NILL |
| Purchase Local 12 % | Purchase Accounts | NILL |
| Maintenance Expense | Indirect Expenses OR Expense(Indirect) | NILL |
| Any Party from Whom Goods Purchased | Sundry Creditor | NILL |
| Suspense Account | Suspense A/c | NILL |
| Professional Charges | Indirect Expenses OR Expense(Indirect) | NILL |
| Power | Direct Expenses OR Expenses(Direct) | NILL |
| Output Vat Accounts | Duties and Taxes | NILL |
| Consignment Stock | Stock-in-hand | NILL |
| All types of Payables like Salary Payable, Audit fees Payable, | Provisions | NILL |
| General Reserve | Reserve & Surplus | NILL |
| Purchase Interstate 0% | Purchase Accounts | NILL |
| Investment Allowance Reserve A/c | Reserve & Surplus | NILL |
| Sale tax | Duties and Taxes | NILL |
| Loss by fire | Indirect Expenses OR Expense(Indirect) | NILL |
| Repair charge | Indirect Expenses OR Expense(Indirect) | NILL |
| Any Party to whom we gave loan | Loans and Advances (Assets) | NILL |
| (If branch account maintained by head office only, then this account not required) | Branch/Divisions | NILL |
| Insurance premium | Indirect Expenses OR Expense(Indirect) | NILL |
| Reverse and Surplus | Reserve & Surplus | NILL |
| We can also put group Secured loan or Unsecured loan | Loans Liabilities | NILL |
| Furniture | Fixed Assets | NILL |
| Purchase Import Nil Rated | Purchase Accounts | NILL |
| Machine | Fixed Assets | NILL |
| Suspense | Suspense A/c | NILL |
| CGST SGST IGST Payable | Current Liabilities | NILL |
| Purchase Import Taxable 12% | Purchase Accounts | NILL |
| taken from bank | Bank OD | NILL |
| All types of Taxes like | Duties and Taxes | NILL |
| VAT Payable | Duties and Taxes | NILL |
| Any Party from whom we take loan. | Loans Liabilities | NILL |
| Any Income from main service like | Direct Incomes OR Income(Direct) | NILL |
| Purchase Nil Rated (Unregistered Dealer) | Purchase Accounts | NILL |
| Purchase Exempt (Unregistered Dealer) | Purchase Accounts | NILL |
| Bill Payable | Current Liabilities | NILL |
| Rent Deposit | Deposit Account | NILL |
| Purchase Import Exempt | Purchase Accounts | NILL |
| Bill drawn | Current Liabilities | NILL |
| Transporation Charges Income | Direct Incomes OR Income(Direct) | NILL |
| Export Duty | Direct Expenses OR Expenses(Direct) | NILL |
| Legal charge | Indirect Expenses OR Expense(Indirect) | NILL |
| Sale To Consumer (Taxable 12%) | Sales Account | NILL |
| Wages on Production | Direct Expenses OR Expenses(Direct) | NILL |
| Equity Capital A/c | Capital A/c | NILL |
| Branch in division | Branch/Divisions | NILL |
| Purchase Local 0% | Purchase Accounts | NILL |
| Excise Duty Payable etc | Duties and Taxes | NILL |
| Sales (Own Branch) | Sales Account | NILL |
| Provision for Tax | Provisions | NILL |
| CGST SGST IGST Credit | Current Assets | NILL |
| Computers | Fixed Assets | NILL |
| Foreign Exchange fluctuation | Indirect Expenses OR Expense(Indirect) | NILL |
| Plant and Machinery | Fixed Assets | NILL |
| Travelling expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Depreciation Expenses | Indirect Expenses OR Expense(Indirect) | NILL |
| Investment in Bonds | Investments | NILL |
| Interest on loan | Indirect Expenses OR Expense(Indirect) | NILL |
| Purchase Interstate 12% | Purchase Accounts | NILL |
| Salers Export With Bond | Sales Account | NILL |
| Any type of reserve like | Reserve & Surplus | NILL |
| Scooter | Fixed Assets | NILL |
| Office lighting | Fixed Assets | NILL |
| Custom Clearing Charges | Direct Expenses OR Expenses(Direct) | NILL |
| All types of Purchase Accounts like | Purchase Accounts | NILL |
| Free sample | Indirect Expenses OR Expense(Indirect) | NILL |
| All Indirect Income like | Indirect Income OR Income(Indirect) | NILL |
| Bad debt | Indirect Expenses OR Expense(Indirect) | NILL |
| All types of deposits like | Deposit Account | NILL |
| Provision for Sinking Fund | Provisions | NILL |
| Investment in Shares | Investments | NILL |
| Capital Reserve | Reserve & Surplus | NILL |