SNA Textiles (Pvt.) Ltd.

Page 1 of 2
Date 04-11-2010
Chart of Account
A/C Code Account Description Family Enabled
01 SHARE CAPITAL AND RESERVES Liabilities Yes
01-01 AUTHORISED CAPITAL Liabilities Yes
01-01-0001 AUTHORIZED CAPITAL Liabilities Yes
01-02 SHARE CAPITAL & RESERVES AND SURPLUS Liabilities Yes
01-02-0001 SHARE CAPITAL Liabilities Yes
01-02-0002 ACCUMULATED PROFIT & LOSS ACCOUNTS Liabilities Yes
02 SURPLUS ON REVALUATION OF OPERATING FIXED ASSETS Liabilities Yes
02-01 SURPLUS ON REVALUATION OF OPERATING FIXED ASSET Liabilities Yes
03 DEFERRED INCOME ON ASSETS OF LEASE OPTION Liabilities Yes
03-01 DEFERRED INCOME ON ASSET OF LEASE OPTION Liabilities Yes
04 NON-CURRENT LIABILITIES Liabilities Yes
04-01 LONG TERM LOANS Liabilities Yes
04-02 DEFERRED TAXATION Liabilities Yes
04-03 LIABILITY AGAINST ASSETS SUBJECT TO FINANCE LEASE Liabilities Yes
04-04 DEFERRED LIABILITY Liabilities Yes
05 CURRENT LIABILITIES Liabilities Yes
05-01 CURRENT PORTION OF LONG TERM LOANS & LEASE FINANCE Liabilities Yes
LIABILITIES
05-02 SHORT TERM BORROWINGS Liabilities Yes
05-03 CREDITORS ACCRUED AND OTHER LIABILITIES Liabilities Yes
05-04 WORKERS PARTICIPATION FUND Liabilities Yes
05-05 PROVISION FOR TAXATION Liabilities Yes
05-06 LEASE FINANCE CHARGES PAYABLE Liabilities Yes
06 NON CURRENT ASSETS Assets Yes
06-01 OPERATING FIXED ASSETS Assets Yes
06-02 ACCUMMULATED DEPRECIATION Assets Yes
06-03 LONG TERM ADVANCES, DEPOSITS AND DEFERRED COST Assets Yes
06-04 LONG TERM INVESTMENTS Assets Yes
07 CURRENT ASSETS Assets Yes
07-01 STORES AND SPARES Assets Yes
07-02 STOCK IN TRADE Assets Yes
07-03 TRADE DEBTS LOCAL Assets Yes
07-04 TRADE DEBTS EXPORT Assets Yes
07-05 ADVANCES, DEPOSITS, PREPAYMENTS Assets Yes
07-06 OTHER RECEIVABLE Assets Yes
07-07 CASH AND BANK BALANCES Assets Yes
08 SALES Revenue Yes
08-01 LOCAL SALES Revenue Yes
08-02 EXPORT SALES Revenue Yes
08-03 COMMISSION ON SALES Revenue Yes
09 COST OF GOODS SOLD Expense Yes
09-01 PURCHASE AND RAW MATERIAL STOCK CONSUMED Expense Yes
09-02 SALARIES, WAGES AND OTHER BENEFITS Expense Yes
09-03 PROCESSING CHARGES Expense Yes
09-04 FUEL AND POWERS Expense Yes
09-05 STITCHING CHARGES Expense Yes
09-06 SIZING & KNOTTING Expense Yes
09-07 STORES AND SPARES CONSUMED Expense Yes
09-08 DEPRECIATION Expense Yes
09-09 PACKING AND CHEMICAL EXPENSES Expense Yes
 SNA Textiles (Pvt.) Ltd. Page 2 of 2
Date 04-11-2010
Chart of Account
A/C Code Account Description Family Enabled
09-10 INSURANCE Expense Yes
09-11 OTHER FOH Expense Yes
09-12 WORK IN PROCESS & FINISH GOODS ADJUSTMENT Expense Yes
09-13 DUTY DRAW BACK Expense Yes
09-14 INTER COMPANY FABRIC TRANSFER Expense Yes
10 ADMINISTRATION EXPENSES Assets Yes
10-01 DIRECTOR REMUNERATION Assets Yes
10-02 STAFF SALARIES & OTHER BENEFITS Assets Yes
10-03 POSTAGE, TELEPHONE, TELEX & COURIER Assets Yes
10-04 ELECTRICITY & SUIGAS Assets Yes
10-05 VEHICLE'S RUNNING AND MAINTENANCE Assets Yes
10-06 REPAIR AND MAINTENANCE Assets Yes
10-07 PRINTING & STATIONERY Assets Yes
10-08 ENTERTAINMENT Assets Yes
10-09 AUDIT FEE & PROFESSIONAL CONSULTANCY Assets Yes
10-10 LEGAL & PROFESSIONAL CHARGES Assets Yes
10-11 FEE ANS SUBCRIPTION Assets Yes
10-12 BAD DEBTS Assets Yes
10-13 CHARITY AND DONATION Assets Yes
10-14 OTHER MISC. EXPENSES Assets Yes
11 OTHER INCOME Revenue Yes
11-01 DIVIDEND INCOME Revenue Yes
11-02 GAIN ON DISPOSAL OF OPERATING FIXED ASSETS Revenue Yes
11-03 CUSTOM CLEARANCE Revenue Yes
11-04 BALANCES WRITTEN OFF Revenue Yes
11-05 MISCELLANEOUS INCOME / LOSS Revenue Yes
12 SELLING AND OTHER DISTRIBUTION EXPENSES Expense Yes
12-01 ADVERTISEMENT & SAMPLING EXPENSES Expense Yes
12-02 OCEAN AND TRUCK FREIGHT Expense Yes
12-03 SHIPPING & CLEARING EXPENSES Expense Yes
12-04 EXPORT DEVELOPMENT CHARGES AND SURCHARGE Expense Yes
13 FINANCIAL CHARGES Expense Yes
13-01 MARK UP ON LOANS Expense Yes
13-02 LEASE FINANCE CHARGES Expense Yes
13-03 BANK CHARGES AND COMMISSION Expense Yes