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Acc Grp. G/L Acct ChAc Long Text

BLIA 10100000 110 Preference Share Capital

BLIA 10200000 110 Equity Share Capital

BLIA 10300000 110 Calls in Arrears

BLIA 11000000 110 Capital Reserve

BLIA 11100000 110 Share Premium AccountBLIA 11200000 110 Revaluation Reserve

BLIA 11300000 110 Investment Allowance Reserve

BLIA 11400000 110 General Reserve

BLIA 11500000 110 Debenture Redemption Reserve

BLIA 11600000 110 Balance in Profit & Loss Account

BLIA 11610000 110 Unappropriated Retained Earnings Prev yr

BLIA 12100000 110 Secured Loans- Debenture / bondsBLIA 12110000 110 Secured Loans - Rupee Loans from Fin inst

BLIA 12120000 110 Secured Loans - Foreign Curr Loan fm Fin inst

BLIA 12130000 110 Secured Loans -Loan from subsidiary companies

BLIA 12140000 110 Secured Loans - Loan from others

BLIA 12150000 110 Secured Loans -Loans & Advances from Banks

BLIA 12200000 110 Unsecured Loans - Fixed deposits

BLIA 12210000 110 Unsecured Loans -Export Import Bank

BLIA 12211000 110 Unsecured Loans - Commercial paper

BLIA 12220000 110 Unsecured Loans - Short term loans from sub comp

BLIA 12230000 110 Unsecured Loans - Loans from others

BLIA 13000000 110 Acceptances

BLIA 13010000 110 Clearing contingent claims-cheque/bill payments

BLIA 13020000 110 Clearing contingent liab fm cheq/bill(vendors)BLIA 13100000 110 Total outstandings dues of SSI undertakings

BLIA 13110000 110 Payables for Materials - Domestic

BLIA 13110100 110 GR/IR-clearing - ext procurement - Dom

BLIA 13110200 110 GR/IR:Goods not yet delivered (transfer) - Dom

BLIA 13110300 110 GR/IR: Goods not yet inv (transfer) - Dom

BLIA 13111000 110 Payables for Services - Domestic

BLIA 13111100 110 GR/IR-clearing - Services ext proc-Dom

BLIA 13111200 110 GR/IR: Services not yet del(transfer) - Dom

BLIA 13111300 110 GR/IR: Services not yet inv(for transf)-Dom

BLIA 13112000 110 Payables for Cap Exp-curr yr comp-dom

BLIA 13112100 110 GR/IR-clearing - Cap Gds/Serv external proc-Dom

BLIA 13112200 110 GR/IR:Cap Gds/Serv not del(transfer)-Dom

BLIA 13112300 110 GR/IR: Cap G/Srvc not inv(transfer) - DomBLIA 13113000 110 Salary, wages payable

BLIA 13113100 110 Unclaimed dividends

BLIA 13113200 110 Unpaid salaries

BLIA 13113300 110 Other salary deductions - Statutory

BLIA 13113350 110 Other salary deductions - Non Statutory

BLIA 13113400 110 Central Sales Tax Payable

BLIA 13113410 110 Local Sales Tax PayableBLIA 13113450 110 Sales tax set off

BLIA 13113480 110 Turnover Tax payable

BLIA 13113500 110 Purchase tax payable

BLIA 13113600 110 Commissions Payable

BLIA 13113700 110 Accrued expenses

BLIA 13113800 110 Sundry Debtors: Credit balances

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BLIA 13132000 110 Payables to Sub/Assc- Capital

BLIA 13133000 110 Payables to Sub/Assc- Others

BLIA 13140000 110 Down payments received

BLIA 13150000 110 Guarantees received from Customers

BLIA 13151000 110 Clearing guarantees received-Customers

BLIA 13160000 110 Security deposit from Customers

BLIA 13200000 110 Curr maturities-long term loans- Local

BLIA 13210000 110 Curr maturities-long term loans-Foreign

BLIA 13300000 110 Dividends payable

BLIA 13400000 110 Balances on Directors' current accounts

BLIA 13500000 110 Interest accrued but not due on loans

BLIA 14000000 110 Interim dividends

BLIA 14100000 110 Provision for income tax-int dividends

BLIA 14200000 110 Proposed dividends

BLIA 14300000 110 Provision for income tax-prop dividends

BLIA 14400000 110 Prov-dimunition in value-long term investm

BLIA 14500000 110 Prov-premium pbl on redempt of debntrs

BLIA 14600000 110 Provision for contingent liabilities

BLIA 14700000 110 Provision-leave encashment at retirement

BLIA 14800000 110 Freight provision (MM)

BLIA 14810000 110 Customs provision (MM)

BLIA 14820000 110 Delivery costs provision (MM)

BLIA 14830000 110 Provisions for deferred taxes

BLIA 14840000 110 Corporate income tax provision

BLIA 14850000 110 Capital gains tax provision

BLIA 14860000 110 Foreign withholding tax provision

BLIA 14870000 110 Provisions-other income/evenue tax

BLIA 14880000 110 Other tax provisions

BLIA 14890000 110 Other provisions

AS 20000000 110 Freehold Land

AS 20010000 110 Leasehold Land

AS 20100000 110 Factory Buildings Cost

AS 20101000 110 Administrative Buildings Cost

AS 20102000 110 Residential Buildings Cost

AS 20110000 110 Factory buildings - Acc dep

AS 20111000 110 Administrative buildings - Acc dep

AS 20112000 110 Residential buildings - Acc dep

BASS 20200000 110 Plant and machinery Cost

BASS 20201000 110 Electrical installations Cost

BASS 20202000 110 Factory equipment Cost

BASS 20210000 110 Plant and machinery - Acc dep

BASS 20211000 110 Electrical installations - - Acc dep

BASS 20212000 110 Factory equipment - Acc dep

BASS 20300000 110 Aircrafts and aircraft equipments - Cost

BASS 20310000 110 Aircrafts and aircraft equip- Acc dep

BASS 20400000 110 Railway Sidings - Cost

BASS 20410000 110 Railway Sidings -Acc dep

BASS 20500000 110 Computers and peripherals - Cost

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BASS 22010000 110 Long term Inv-Eq Shrs Unq Subsidiaries

BASS 22011000 110 Long term Inv- Eq Shrs Unq Other comp

BASS 22100000 110 Long term Inv-Pref shr Subsidiaries

BASS 22101000 110 Long term Inv-Pref shares Oth com

BASS 22200000 110 Long term Inv-Deb/Bonds Quoted

BASS 22201000 110 Long term Inv-Deb/Bonds Unquoted

BASS 22300000 110 Long term Inv-Govt securitiesBASS 22310000 110 Long term Inv-Treasury Bills

BASS 22400000 110 Long term Inv-Mutual funds Quoted

BASS 22401000 110 Long term Inv-Mutual funds Unquoted

BASS 23000000 110 Surplus fund Inv-Eq Sh Quoted Subsidiaries

BASS 23001000 110 Surplus fund Inv-Eq Sh Quoted Other

BASS 23010000 110 Surplus fund Inv-Eq Sh Unqtd Subsidiaries

BASS 23011000 110 Surplus fund Inv-Eq Sh Unqtd Other

BASS 23100000 110 Surplus fund Inv-Pref sh Subsidiaries

BASS 23110000 110 Surplus fund Inv-Pref sh Other

BASS 23200000 110 Surplus fund Inv-Deb/Bonds Quoted

BASS 23210000 110 Surplus fund Inv-Deb/Bonds Unquoted

BASS 23300000 110 Surplus fund Inv-Govt securities

BASS 23310000 110 Surplus fund Inv-Treasury BillsBASS 23400000 110 Surplus fund Inv-Mutual funds Quoted

BASS 23410000 110 Surplus fund Inv-Mutual funds Unquoted

BASS 24000000 110 Interest accrued on investments

BASS 24100000 110 Consummable Stores

BASS 24110000 110 Machinery Spares

BASS 24120000 110 Packing Materials (indirect)BASS 24130000 110 Initial Entry stores and spares

BASS 24200000 110 Tools

BASS 24210000 110 Initial Entry tools (offsetting entry)

BASS 24300000 110 Finished prod:Prod&purchased for sale

BASS 24301000 110 Initial Entry-finished stock (offst entry)

BASS 24310000 110 Contracts and WIP

BASS 24311000 110 Initial Entry-Contracts&WIP (offst entry)

BASS 24320000 110 Property dev activity-WIP/flats ready for sale

BASS 24330000 110 Manufactured components in stock

BASS 24340000 110 Raw Materials&bought out components

BASS 24341000 110 Initial Entry-RM & bought out comp

BASS 24400000 110 Secured short term loan

BASS 24410000 110 Outstanding>6 months considered goodBASS 24420000 110 Outstanding>months considered doubtful

BASS 24430000 110 Other debts - Domestic

BASS 24431000 110 Other debts - Foreign

BASS 24432000 110 Other debts - Assoc/Subsidiary Comp

BASS 24433000 110 Other debts - Outstanding bills

BASS 24433100 110 Clearing-bills of exchange collection

BASS 24440000 110 Provision for doubtful debts

CASH 24500000 110 Cash on hand

CASH 24510000 110 Cheques on hand/Remittance in transit

CASH 24520000 110 Balances with scheduled banks-Curr accounts

CASH 24521000 110 Balances with scheduled banks-FD accounts

CASH 24522000 110 Balances with scheduled banks-Margin Accounts

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CASH 24800000 110 Customs deposit account

CASH 24810000 110 Port trust deposit account

CASH 24820000 110 CENVAT Input BED

CASH 24830000 110 CENVAT Input AED

CASH 24840000 110 CENVAT Input SED

CASH 24850000 110 CENVAT Capital BED

CASH 24860000 110 CENVAT Capital AEDCASH 24870000 110 CENVAT Capital SED

CASH 24880000 110 PLA BED

CASH 24890000 110 PLA AED

CASH 24900000 110 PLA SED

CASH 24910000 110 PLA Cess

CASH 24920000 110 PLA On Hold

CASH 24930000 110 CENVAT On hold

GL 25000000 110 Deferred revenue

GL 25100000 110 Preliminary expenses

GL 25200000 110 Technical knowhow

GL 25300000 110 Development Expenditure

GL 25400000 110 Software Expenditure

RECN 30000000 110 Business area adjustment-dom receivables

RECN 30010000 110 Business area adjustment-foreign receivables

RECN 30020000 110 Business area adjustment-receivables from affils

RECN 30030000 110 Business area adjustment-recbls from assoc.

RECN 30040000 110 Business area adjustment-foreign payables

RECN 30050000 110 Business area adjustment-payables to affils

RECN 30060000 110 Business area adjustment-payables to assoc.RECN 30070000 110 Business area adjustment - taxes

RECN 30080000 110 Business area clearing

RECN 30090000 110 Business area adj other sales deductions

RECN 30091000 110 Clearing forex gain/loss

RECN 30100000 110 Business area adjustment-domestic payables

RECN 30110000 110 Business area adjustment-discounts received

RECN 34100000 110 Tax payables clearing

RECN 34200000 110 Input tax clearing

RECN 34300000 110 Customs Clearing

RECN 34400000 110 Logistics invoice clearings

INC 40000000 110 Group company sales - Base sale realization

INC 40001000 110 Group company sales - Excise Duty Recovered

INC 40010000 110 Sales-Domestic Cust sales-Base sale realizationINC 40011000 110 Sales-Domestic Cust sales-Ex Duty Recovered

INC 40100000 110 Sales - Exports - Physical export

INC 40110000 110 Sales - Exports - Deemed export

INC 40120000 110 Sales - Exports - Export Incentives

INC 40200000 110 Sale of by products

INC 40300000 110 Sale of scrapINC 40400000 110 Sales Offsetting Acct

INC 41000000 110 Domestic Services

INC 41100000 110 Export Services

INC 42000000 110 Commission - Domestic

INC 42100000 110 Commission - Foreign

INC 43000000 110 Income from subsidiaries

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AT 48000000 110 Cost of Manuf Prods Capitalized/Used

AT 49000000 110 Cost of Production - Factory Output

AT 50000000 110 Raw Material Consumed

AT 50100000 110 Semi finished (stock change)

AT 50200000 110 Cost of Finished goods sold

AT 50300000 110 Subcontract stock change

AT 50400000 110 Subcontracting processing chargesAT 50500000 110 Valuation Offset Account

AT 50600000 110 Material Overheads(Not invent)-Freight In

AT 50610000 110 Material Overheads(Not invent) Octroi

AT 50620000 110 Mat O/H(Not invent) Price Diff-Inv Verification

AT 51000000 110 Cost of Raw Material transferred

AT 51100000 110 Cost of Semi finished goods transf AT 51200000 110 Cost of Finished goods transferred

AT 52000000 110 Inter plant/location transfer of exp

AT 53000000 110 Purchases -Raw Material (Domestic)

AT 53010000 110 Purchases - Components (Domestic)

AT 53020000 110 Purchase-Semi finished comp(Domestic)

AT 53030000 110 Purchase offset direct mat(Domestic)AT 53100000 110 Purchases-Ind mat Stores(Domestic)

AT 53110000 110 Purchase-Ind mat Spares(Domestic)

AT 53120000 110 Purchases-Ind mat Tools(Domestic)

AT 53130000 110 Purchase offset-ind mat(Domestic)

AT 53200000 110 Purchases -Raw Material (Imports)

AT 53210000 110 Purchases - Components (Imports)

AT 53220000 110 Purchase-Semi fin comp(Imports)

AT 53230000 110 Purchase offst-dir mat(Imports)

AT 53300000 110 Purchases-Ind mat Stores(Imports)

AT 53310000 110 Purchases-Ind mat Spares(Imports)

AT 53320000 110 Purchases-Ind mat Tools(Imp)

AT 53330000 110 Purchase offset-ind mat (Imports)

AT 54000000 110 Excise duty paid

AT 55000000 110 Direct Salary/wages and bonus

AT 55010000 110 Manuf Salary/wages and bonus

AT 55020000 110 Selling Salary/wages and bonus

AT 55030000 110 Admin Salary/wages and bonus

AT 55100000 110 Direct Contribution to funds

AT 55110000 110 Manufacturing Contribution to fundsAT 55120000 110 Selling Contribution to funds

AT 55130000 110 Administration Contribution to funds

AT 55200000 110 Direct Welfare expenses

AT 55210000 110 Manufacturing Welfare expenses

AT 55220000 110 Selling Welfare expenses

AT 55230000 110 Administration Welfare expensesAT 56000000 110 Interest,Commitment & Fin charges

AT 57000000 110 Depreciation - manufacturing

AT 57100000 110 Depreciation - Selling

AT 57200000 110 Depreciation - Administration

AT 58010000 110 Stores consumed - (Auto Posting)

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AT 58101000 110 Stationery, printing-Selling

AT 58102000 110 Stationery, printing-Administration

AT 58110000 110 Legal and prof exp-manuf

AT 58111000 110 Legal and prof exp-Selling

AT 58112000 110 Legal and prof exp-Adm

AT 58120000 110 Hire and service-Manuf AT 58121000 110 Hire and service charges-Sel

AT 58122000 110 Hire and service charges-Admn

AT 58130000 110 R&D expenses

AT 58140000 110 Advertisement-Prod/Srv(Selling)

AT 58141000 110 Advertisement-Corporate(Adm)

AT 58142000 110 Advertisement-Statutory(Adm)AT 58150000 110 Freight Outwards

AT 58151000 110 Commissions on sales

AT 58152000 110 Packing expenses

AT 58153000 110 Exhibitions & promotional expenses

AT 58154000 110 Warranties

AT 58155000 110 After Sales services

AT 58156000 110 Other Sales deductions

AT 58160000 110 Misc expenses - Unplanned del cost

AT 58161000 110 Amortisation of expenses

AT 58162000 110 Directors' Fees

AT 58163000 110 Donations and ContributionsAT 58164000 110 Other taxes

AT 58165000 110 Other expenses

AT 58166000 110 Accrual / Deferral for Material Ledger

AT 58170000 110 Old balances written back

AT 58180000 110 Loss from sale of investment

AT 58190000 110 Loss on sale of fixed assetsAT 58200000 110 Net decrease in value-curr investments

AT 58210000 110 Bad debts

AT 58220000 110 Doubtful Advances Provided for

AT 58230000 110 Doubtful Debts Provided for

AT 58240000 110 Realized Loss on ForEx

AT 58241000 110 Unrealized Loss on ForEx

AT 58242000 110 Loss on translation

ROV 59000000 110 Provisions for contingencies

ROV 60000000 110 Provisions for taxation

ROV 61000000 110 Proposed dividends

ROV 62000000 110 Income tax on proposed dividendsOTE 70000000 110 Post Dated Checks

OTE 70000100 110 Down Payment requests (fm Vendors)

OTE 70000200 110 Payment requests (fm vendors)

OTE 70000300 110 Down Payment requests (to Cust)

OTE 70000400 110 P t t (t C t)