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S.N. NAME OF LEDGER UNDER OF GROUPS.N.NAME OF LEDGER UNDER OF GROUP 1 BANK BANK 36 SALARY INDIRECT EXP 2BRANCH IN DIVISION BRANCH IN DIVISION 37 ADVERTISMENT INDIRECT EXP. 3 CAPITAL CAPITAL 38 INSURANCE PREMIUM INDIRECT EXP. 4 DRAWING CAPITAL 39 COMMISION ALLOWED INDIRECT EXP. 5 INCOME TAX CAPITAL 40PRINTING & STATIONARYINDIRECT EXP. 6 LIFE INSURANCE CAPITAL 41 TRADE EXP. INDIRECT EXP. 7 CASH CASH IN HAND 42 TRAVELLING EXP. INDIRECT EXP. 8 PREPAID EXP. CURRENT ASSETS 43 BANK CHARGES INDIRECT EXP. 9 GOOD WILL

CURRENT ASSETS 44DONATION & CHARITY INDIRECT EXP. 10SHORTTERM INVESTMENTCURRENT ASSETS 45 POSTAGE INDIRECT EXP. 11 BILL RECEIVABLE CURRENT ASSETS 46 PETTY CASHIER INDIRECT EXP. 12 CURRENT ASSETS 47 BILL DRAWN INDIRECT EXP. 13 BILL PAYABLE CURRENT LIBILITIES 48 INDIRECT EXP. 14 ADVANCE CURRENT LIBILITIES 49LOSS BY FIRE INDIRECT EXP. 15 OUTSTANDING EXP. CURRENT LIBILITIES 50INTERST ON LOAN INDIRECT EXP. 16 BANK OVERDRAFT CURRENT LIBILITIES 51 SALE TAX INDIRECT EXP. 17 DISCOUNT RECEIVED DIRECT EXPENSES 52 DEPRECIATION INDIRECT EXP. 18 RENT (CR.) DIRECT EXPENSES

53 FREE SAMPLE INDIRECT EXP. 19 WAGES DIRECT EXPENSES 54 TAXI FIRE INDIRECT EXP. 20 DIRECT EXPENSES 55 REPAIR CHARGE INDIRECT EXP. 21FRIEGHT & CARTAGE DIRECT EXPENSES 56 TELEPHONE CHARGE INDIRECT EXP. 22 FACTORY LIGHTING DIRECT EXPENSES 57 OFFICE LIGTING INDIRECT EXP. 23 IMPORT DUTY DIRECT EXPENSES 58 LEGAL CHARGE INDIRECT EXP. 24 ROYALITY DIRECT EXPENSES 59 LOAN LOAN LIBILITES 25 FURNITURE FIXED ASSETS 60 MISSCELLANEOUS EXP. MISSCELLANEOUS EXP. 26LAND & BULDING FIXED ASSETS 61 PURCHASE PURCHASE 27MACHINARY & PLANT FIXED ASSETS

62 PUR. RETURN PURCHASE 28LONG TERM INVESTMENTFIXED ASSETS 63RESERVES & SURPLUS RESERVES & SURPLUS 29 GOODS FIXED ASSETS 64 SALES SALES 30 COMMISION RECIVED INCOME /REVENUE 65 SALE RETURN SALES 31BAD DEBITOR RECOVREDINCOME /REVENUE 66 STOCK STOCK IN HAND 32INTREST ON DRAWING INCOME /REVENUE 67 CREDITOR NAME SUNDRY DEBITOR 33INTREST ON INVESTMENTINCOME /REVENUE 68 DEBITOR NAME SUNDRY DEBITOR