Page 1 of 21

Assets
Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
Assets
Non Current Assets
Tangible Assets
Property, Plant & Equipments
Land & Land Development
Buildings
Plant & Machinery
Utilities & Installations
Factory Equipment
Furniture & Fixtures
Office Equipment
IT Equipment
Fire & Safety Equipment
Construction Equipment
Transport & Vehicles
Sundry Assets
Accumulated Depreciation
Accumulated Depreciation Buildings
Accumulated Depreciation Plant & Machinery
Accumulated Depreciation Utilities & Installations
Accumulated Depreciation Factory Equipment
Accumulated Depreciation Furniture & Fixtures
Accumulated Depreciation Office Equipment
Accumulated Depreciation IT Equipment
Accumulated Depreciation Fire & Safety Equipment
Accumulated Depreciation Construction Equipment
Accumulated Depreciation Transport & Vehicles
Accumulated Depreciation Sundry Assets
Accumulated Impairment
Accumulated Impairment Buildings
Accumulated Impairment Plant & Machinery
Accumulated Impairment Utilities & Installations
Accumulated Impairment Factory Equipment
Accumulated Impairment Furniture & Fixtures
Accumulated Impairment Office Equipment
Accumulated Impairment IT Equipment
Accumulated Impairment Fire & Safety Equipment
Accumulated Impairment Construction Equipment
Accumulated Impairment Transport & Vehicles
Accumulated Impairment Sundry Assets

Intangible Assets
Intangible Assets
Softwares
Trademark, Patents, Copy Right and License
Other Intangibles
Accumulated Amortization
Accumulated Amortization Software
Accumulated Amortization Trade Mark, Patents, Copyright and License
Accumulated Amortization Other Intangibles
Accumulated Impairment
Accumulated Impairment Software
Accumulated Impairment Trade Mark, Patents, Copyright and License
Accumulated Impairment Other Intangibles

Capital Work in Process

Capital Work in Process
Fixed Asset in Transit
Capital Work in Process Buildings
Capital Work in Process Plant & Machinery
Capital Work in Process Others Assets
 Page 2 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
CWIP Cost
Proceed of Sales Clearing

Other Non Current Assets

Other Non Current Assets
Deferred Tax Assets
Deferred Non Current Expenses

Long Term Investment

Long Term Investment

Investment in Securities and Financial Instruments Public Limited Companies

Long Term Investments against Loan

Current Assets
Inventory
Raw Materials
Inventory Valuation
Receiving Inventory Account
Raw Materials Overhead Account
Raw Materials Yarn
Raw Materials Fabrics
Raw Materials Sewing Accessories
Raw Materials Finishing Items
Raw Materials Packaging
Raw Materials Dyes & Chemicals
Raw Materials Sample

Work in Progress
WIP Knitting Material
WIP Knitting Material Overhead
WIP Knitting Resource
WIP Knitting Outside Processing
WIP Knitting Overhead
Knitting Inventory Valuation Account
WIP Yarn Dyeing Material
WIP Yarn Dyeing Material Overhead
WIP Yarn Dyeing Resource
WIP Yarn Dyeing Outside Processing
WIP Yarn Dyeing Overhead
WIP Printing Material
WIP Printing Material Overhead
WIP Printing Resource
WIP Printing Outside Processing
WIP Printing Overhead
WIP Cutting Material
WIP Cutting Material Overhead
WIP Cutting Resource
WIP Cutting Outside Processing
WIP Cutting Overhead
Cutting Inventory Valuation Account
WIP Sewing Material
WIP Sewing Material Overhead
WIP Sewing Resource
WIP Sewing Outside Processing
WIP Sewing Overhead
Sewing Inventory Valuation Account
WIP Finishing Material
WIP Finishing Material Overhead
WIP Finishing Resource
WIP Finishing Outside Processing
 Page 3 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
WIP Finishing Overhead
Finishing Inventory Valuation Account
WIP Sample Material
WIP Sample Material Overhead
WIP Sample Resource
WIP Sample Outside Processing
WIP Sample Overhead
Sample Inventory Valuation Account
WIP Packaging Material
WIP Packaging Material Overhead
WIP Packaging Resource
WIP Packaging Outside Processing
WIP Packaging Overhead
Packaging Inventory Valuation Account
WIP Accessories Material
WIP Accessories Material Overhead
WIP Accessories Resource
WIP Accessories Outside Processing
WIP Accessories Overhead
Accessories Inventory Valuation Account
Yarn Inventory Valuation Account
WIP Stock Lot Material
WIP Stock Lot Material Overhead
WIP Stock Lot Resource
WIP Stock Lot Outside Processing
WIP Stock Lot Overhead
Stock Lot Inventory Valuation Account
Outside Processing Account
Overhead Account
WIP Control Account for Overhead Expenses

Finished Goods
Finished Goods Socks
Finished Goods Accessories
Finished Goods Packaging
Finished Goods Carton
Finished Goods Retail

Stores Items
General Stores Mechanical
General Stores Hardware
General Stores Electrical
General Stores Stationary
General Stores IT Equipments
General Stores Medical
Construction Materials RMG

Other Inventories
In Transit Inventories

Trade & Other Receivables

Accounts Receivable
Accounts Receivable for Direct Export
Accounts Receivable for Deemed Export
Accounts Receivable for Local Sales
Accounts Receivable for Local Services
Accounts Receivable for Subcontract Knitting
Dyeing
Printing
Accounts Receivable for Packaging
Accounts Receivable for Accessories
 Page 4 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
Accounts Receivable for Inter Company
Accounts Receivable for Inter Unit
Accounts Receivable for Others

Bills Receivable
Bills Receivable Al-Arafah Islami Bank Ltd.
Bills Receivable Premier Bank

Other Receivables
Other Receivables

Intercompany Receivables
Inter Company Loan Receivable Account
Inter Unit Loan Receivable Account

Non Trade Receivables

Non Trade Receivables

Short Term Investment

Short Term Investment
Fixed Deposits
Short Term Investment in Securities
Advances, Deposits & Prepayments
Advance to Suppliers
Advance to Local Suppliers
Advance to Foreign Suppliers
Advance Against Land
Advance Against Capital Expenditure
Advance Against Local Import
Advance to Inter Company
Advance to Inter Unit

Advance to Other Parties

Shareholders Current Account

Management Current Account

Advance to Other Parties

Advance to Employees
Advance Against Salary
Advance Against Travel
IOU Head Office
IOU Factory
IOU Purchase
IOU Commercial
Other Advances to Employees
Advance Against Treatment
Advance Tax
Income Tax Paid in Advance
Advance Tax (AT)
Tax Deduced at Source AIT Against Direct Export Proceeds
AIT Against Deemed Export Proceeds
AIT Against Other Export Proceeds
AIT Against Cash Incentive
AIT Against Vehicle Registration
AIT Against Rental Income
AIT Against Bank Interest
AIT Against Interest on FDR
AIT Against Return on Investment
AIT Against Dividend on Share
AIT Against Local Goods Sale
AIT Against Local Services
AIT Against Import
 Page 5 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Other Advance
Other Advance

Deposits
Security Deposit for Utilities Security Deposit Titas Gas
Security Deposit Electricity
Security Deposit Telephone
Security Deposit WASA
Margin Against LC
Margin Against Bank Guarantee
Margin Against Shipping Guarantee
Security Deposit for Others

Security Deposit Against Construction Project Security Deposit Against Construction Bill
Security Deposit Against Tender
Security Deposit Enlistment

Beneficiary Owners Account Share BO AC ID

Margin Against PC Loan

Prepaid Expenses
Prepayment Rent
Prepaid Expenses Insurance
Prepaid Expenses License & Renewals
Prepayment Others

Deferred Expenses
Deferred Revenue Expenditure

Cash in Hand
Cash in Hand
Head Office Cash
Head Office Cash Foreign Currency
Head Office Stamp in Hand
Factory Cash
Factory Stamp in Hand
Project Cash
Outlet Cash
Site Cash

Adhesive Stamp

Cash at Bank
Mobile Bank Accounts
Mobile Bank Clearing Account
bKash Mobile Banking

AL-Arafah Islami Bank Ltd. FCY

FC Held
ERQ
Foreign currency account

AL-Arafah Islami Bank Ltd. BDT

Bank Asia Clearing Account

Premier Bank Ltd. FCY

FC Held
ERQ
Foreign currency account
 Page 6 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Premier Bank Ltd. BDT

Bank Asia Clearing Account
 Page 7 of 21

Liabilities
Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
Liabilities
Non Current Liabilities
Long Term Loan
Long Term Loan Foreign Currency
Term Loan Foreign Currency Bank
Term Loan Foreign Currency Bank

Long Term Loan Local Currency

Term Loan Local Currency Bank

Lease Finance
Lease Finance

Intercompany Long Term Loan

Inter Company Long Term Loan

Other Long Term Loan

Other Long Term Loan

Other Non Current Liabilities

Other Non Current Liabilities
Deferred Tax Liabilities
Current Liabilities
Trade Payables
Account Payables
Inventory AP Accrual
Expense AP Accrual Account
Accounts Payable to Local Suppliers
Accounts Payable to Subcontractor
Accounts Payable to Foreign Suppliers
Accounts Payable Inter Company
Accounts Payable Inter Unit
Accounts Payable for Local Import
Bills Payable for Post Dated Cheque
Other Trade Payables
Other Trade Payables
IOU Payables
Inventory Loan Payable
Non Trade Payables
Non Trade Payables
Other Payables

Provision & Accruals

Provisions
Provision for Expenses
Provision for Income Tax
Provision for Financial Expenses
Default Charge Account or Landed Cost Absorption

Liability for Expenses

Liability for Expenses Wages
Liability for Expenses Salary
Liability for Expenses Director Remuneration
Liability for Expenses Employee Benefits
Liability for Stamp Against Salary & Wages
Liability for Utility Expenses
Liability for Revenue Expenses
Intercompany Current Account
Intercompany Loan
Inter Company Loan Payable Account
Inter Unit Loan Payable Account
 Page 8 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
Other Current Liabilities
Current Liabilities to Customers
Unidentified Receipts
AP AR Netting Account
Cost of Removal Clearing
Security Received from Customers
Advance Received from Customers
Advance Received Against Rent
Project Advance Transfer and Refund
Other Current Liabilities
Security Deducted from Suppliers
Bank Guarantee

Statutory Payables
Payables for Tax
Tax Deducted at Source Suppliers
Tax Deducted at Source Service Providers
Tax Deducted at Source Salary
Tax Deducted at Source Remuneration
Tax Deducted at Source Non Resident
Income Tax Payable

Payables for VAT

Input VAT Account
Output VAT Account
Non Recoverable VAT
VAT Deducted at Source
Short Term Bank Loan
Short Term Loan
Short Term Loan from Bank

Working Capital Loan

Working Capital Loan from Bank

Liability against Export Bills

Liability against Bills Discounting from Bank

Packing Credit Loan

Packing Credit Loan from Bank

Acceptance Liabilities Under BTB Facilities

Acceptance Liabilities from Bank

UPAS Liabilities Under BTB Facilities

UPAS Under BTB from Bank

EDF Liabilities Under BTB Facilities

EDF Under BTB from Bank

Deferred Liabilities
Deferred Liabilities from Bank
 Page 9 of 21

Equity
Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Code-Sub A/c Sub Account Description
Shareholders' Equity
Share Capital 2000
Share Capital
Issued, Subscribed and Paid up Capital
Issued, Subscribed and Paid up Capital
Preference Share Account
Preference Share Account
Share Premium Account
Share Premium Account
Share Money Deposit
Share Money Deposit
Reserve & Surplus
Reserve & Surplus
General Reserve
General Reserve
Tax Holiday Reserve
Tax Holiday Reserve
Revaluation Reserve
Revaluation Reserve
Other Reserves
Other Reserves
Retained Earnings
Retained Earnings
Retained Earnings
Retained Earnings
Retrospective Adjustments
 Page 10 of 21

Revenue
Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description
Income
Operating Income
Sales
Export Revenue
Direct Export Socks
Other Export Revenue
Export Adjustment

Deemed Export
Deemed Export Dyeing
Deemed Export Knitting
Deemed Export Packaging
Deemed Export Sewing Sub Contract

Inter Company Revenue

Inter Company Sub Contract

Inter Unit Revenue

Inter Unit Sub Contract

Local Sales
Local Sales Garments Item
Local Sales Retail
Local Sales Knitting Sub Contract
Local Sales Dyeing Sub Contract
Local Sales Printing Sub Contract
Local Sales Trading
Local Sales Packaging
Local Sales Accessories

Output VAT
VAT on Sales
Other Operating Income
Trade Items
Cash Incentive

Wastage Sales Wastage Sales Scrap

Wastage Sales Jhut Sales
Wastage Sales Construction
Wastage Sales Carton
 Page 11 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Sales of Leftover Sales of Leftover Garments

Sales of Leftover Fabrics
Sales of Leftover Accessories
Sales of Leftover Chemicals
Miscellaneous Revenue

Non Operating Income

Other Income
Other Income
Interest Income Bank Interest
FDR Interest
Interest against Loan
Dividend Income

Rental Income Rent from Floor Space

Income from Machine Rent

Miscellaneous Income Fine or Penalty

Vehicle Rent
Good Borrower Incentive
Notice Pay
Duty Drawback
Commission Received

Insurance Claim
Gain or Loss on Disposal of Assets
Exchange Gain on FC
Discount Received
Revaluation Reserve Transfer
 Page 12 of 21

Expense
Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Expense
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Discount Given
Inventory Write Up
Inventory Write Down
Adjustment of Subcontractor's Inventory
Adjustment of Diesel
Adjustment of Stock
Disposal of Items
Inventory Sale Adjustment Account

Variance Accounts
Knitting Material Variance
Knitting Resource Variance
Knitting Outside Processing Variance
Knitting Overhead Variance
Dyeing Material Variance
Dyeing Resource Variance
Dyeing Outside Processing Variance
Dyeing Overhead Variance
Washing Material Variance
Washing Resource Variance
Washing Outside Processing Variance
Washing Overhead Variance
printing Material Variance
printing Resource Variance
printing Outside Processing Variance
printing Overhead Variance
cutting Material Variance
cutting Resource Variance
cutting Outside Processing Variance
cutting Overhead Variance
sewing Material Variance
sewing Resource Variance
sewing Outside Processing Variance
sewing Overhead Variance
finishing Material Variance
finishing Resource Variance
finishing Outside Processing Variance
finishing Overhead Variance
Resource Absorption Account (Manufacturing)
Sample Material Variance
Sample Resource Variance
Sample Outside Processing Variance
Sample Overhead Variance
Packaging Material Variance
Packaging Resource Variance
Packaging Outside Processing Variance
Packaging Overhead Variance
Accessories Material Variance
Accessories Resource Variance
Accessories Outside Processing Variance
Accessories Overhead Variance
Yarn Dyeing Material Variance
Yarn Dyeing Resource Variance
Yarn Dyeing Outside Processing Variance
Yarn Dyeing Overhead Variance
Stock Lot Material Variance
Stock Lot Resource Variance
Stock Lot Outside Processing Variance
Stock Lot Overhead Variance
 Page 13 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Other Cost of Sales

Other Cost of Sales

Cost of Contract
Cost of Contract

Cost of Apartment Sale

Cost of Apartment Sale

Manufacturing Expenses
Factory Workforce Expense
Wages, Salaries and Other benefits
Wages & Allowances
Factory Salary & Allowances
Factory Overtime & Others
Factory Festival Bonus Expenses
Factory Earn Leave
Factory Incentive and Bonus Production & Target Bonus
Incentives

Factory Other Benefits & Allowances Service Benefit

Compensation Benefit
Maternity Benefit
Special Benefit
Notice Pay
Night Allowance
Holiday Allowance
Compensation Allowance
Transfer Allowance
Dearness Allowance
Tech or Iron or Hazard Allowance
Tiffin or Refreshment Allowance
Mobile Allowance
Attendance Bonus
Company Facilities Discretionary
House Rent Allowance
Travelling Allowance

Manufacturing Overhead
Factory Utilities
Factory Electricity Expenses
Factory Gas Expenses
Factory WASA Expenses

Factory Fuel Expenses Generator

Boiler
Others

Indirect Manufacturing Expense

Factory Child Care Expenses

Factory Medicine & Medical Expenses Medicine Expense

Diagnostic Expense
Hearing Test
Oxygen Cylinder Purchase

Factory Welfare Expenses

Factory Iftar Allowance
Factory Uniform & Liveries Expenses
Factory Training Expenses
Factory Workshop and Seminar Expenses
Factory Entertainment Expenses
Factory Group Insurance
Factory Loading & Unloading Expenses
Factory Machine Hire Charge
Factory Labour Expenses
 Page 14 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Lab Test Charges

Consumables and Stores

Consumption of Mechanical Stores
Consumption of Hardware Stores
Consumption of Electrical Stores
Consumption of Stationary Stores
Consumption of IT Equipments
Consumption of Medical Stores
Other Consumables

Factory Repair & Maintenance Expenses

Factory Repairs & Maintenance for Building
Machinery Material Valuation or Variance (Maintenance)
Machinery Material Overhead (Maintenance)
Machinery Resource Valuation or Variance (Maintenance)
Machinery Outside Processing Valuation or Variance (Maintenance)
Machinery Overhead Valuation or Variance (Maintenance)
Utilities & Installations Material Valuation or Variance (Maintenance)
Utilities & Installations Material Overhead (Maintenance)
Utilities & Installations Resource Valuation or Variance (Maintenance)
Utilities & Installations Outside Processing Valuation or Variance (Maintenance)
Utilities & Installations Overhead Valuation or Variance (Maintenance)
Equipment Material Valuation or Variance (Maintenance)
Equipment Material Overhead (Maintenance)
Equipment Resource Valuation or Variance (Maintenance)
Equipment Outside Processing Valuation or Variance (Maintenance)
Equipment Overhead Valuation or Variance (Maintenance)
IT Equipment Material Valuation or Variance (Maintenance)
IT Equipment Material Overhead (Maintenance)
IT Equipment Resource Valuation or Variance (Maintenance)
IT Equipment Outside Processing Valuation or Variance (Maintenance)
IT Equipment Overhead Valuation or Variance (Maintenance)
Fire & Safety Equipment Material Valuation or Variance (Maintenance)
Fire & Safety Equipment Material Overhead (Maintenance)
Fire & Safety Equipment Resource Valuation or Variance (Maintenance)
Fire & Safety Equipment Outside Processing Valuation or Variance (Maintenance)
Fire & Safety Equipment Overhead Valuation or Variance (Maintenance)
Factory Repairs & Maintenance for Sundry Assets
EAM Repair & Maintenance Control Account

Manufacturing Facilities Expenses

Factory Rental Expenses Factory Rent
Godown Rent
Canteen Rent
House Rent

Factory House Keeping

Factory Security Services
Factory Rent, Rates & Taxes

Factory Insurance Premium Fire Insurance

Cash in Safe
Factory Fire Fighting Expenses
Factory Compliance Expenses

Factory Registration and Renewal Fees Trade License

Boiler License
Kalkarkhana License
Holding Tax
Other License and Registration

General Factory Expenses

Factory Travelling & Conveyance Expenses Airfare
Hotel Expenses
Per Diem Allowance
Conveyance Expense
 Page 15 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Visa Processing Fees

Other Travelling Expense
Fooding Expenses
Factory Recruitment Expense
Factory Miscellaneous Expenses
Factory Business Development Expenses
Factory Water Test
Factory Donation

Factory Religious Expenses Zakat Treatment

Zakat General

Factory Office Supplies Stationary Expense

Printing Expense
Factory Books, Newspapers & Periodicals
Factory Fees & Charges
Factory Subscription

Factory Postage & Courier Expenses International

Local

Factory Professional Expenses Social Compliance Audit

Fire Safety & Electrical Structural Audit
SCS Audit
FCCA Audit
QMS Audit
SQP Audit
GMP Audit
Mold Audit
Legal Fee
Third Party Inspection Fee
Factory Data Connectivity Charges
Factory IP Phone Expense
Factory Internet Expenses

Factory Mobile Expense Mobile

Telephone

Factory Automobile Transportation Expenses

Automobile Material Valuation or Variance (Maintenance)
Automobile Material Overhead (Maintenance)
Automobile Resource Valuation or Variance (Maintenance)
Automobile Outside Processing Valuation or Variance (Maintenance)
Automobile Overhead Valuation or Variance (Maintenance)

Factory Transportation Expenses Vehicle fuel

Engine Oil
Repair & Maintenance
Toll Charge
Parking Charge
Traffic Penalty
Payola
Insurance Premium
Fitness Certificate
Tax Token
Route Permit
Fooding Expenses
Vehicle Rent
CNG
Supplementary Duty
Depreciation Expenses Heavy Vehicle
Impairment Expenses Heavy Vehicle

Factory Depreciation, Amortization & Impairment Expenses

Factory Depreciation Expenses Buildings
Factory Depreciation Expenses Plant & Machinery
Factory Depreciation Expenses Utilities & Installations
Factory Depreciation Expenses Factory Equipment
 Page 16 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Factory Depreciation Expenses Furniture & Fixtures

Factory Depreciation Expenses Office Equipment
Factory Depreciation Expenses IT Equipment
Factory Depreciation Expenses Fire & Safety Equipment
Factory Depreciation Expenses Construction Equipment
Factory Depreciation Expenses Transport & Vehicles
Factory Depreciation Expenses Sundry Assets
Factory Amortization Expenses
Factory Impairment Expenses
Factory Depreciation Adjustment
Factory Revaluation Amortization
Factory Deferred Depreciation Expenses

Other Factory Expenses

Other Factory Expenses
Factory Shared Resource Cost
Administrative Expenses
Administrative Expenses
Admin Manpower Expenses
Admin Salary & Allowances
Admin Overtime & Others
Admin Festival Bonus Expenses
Admin Earn Leave
Admin Other Benefits & Allowances Service Benefit
Maternity Benefit
Special Benefit
Notice Pay
Transfer Allowance
Dearness Allowance
Company Facilities Discretionary
House Rent Allowance
Travelling Allowance
Compensation Benefit

Directors Remuneration
Office Operating Expenses
Admin Utilities Expenses Electricity Expenses
Gas Expenses
WASA Expenses
Generator Fuel Expenses

Admin Repair & Maintenance Expenses Repairs & Maintenance Building

Repairs & Maintenance Utilities
Repairs & Maintenance Furniture & Fixtures
Repairs & Maintenance Office Equipment
Repairs & Maintenance IT Equipment
Repairs & Maintenance Fire & Safety Equipment
Repairs & Maintenance Sundry Assets

Admin Rental Expenses Office Rent

Admin House Keeping
Admin Fire Fighting Expenses

Admin Office Supplies Printing Expenses

Stationary Expenses
Admin Security Services
Branch or Representative Office Expense

General Administrative Expenses

Admin Business Development Expenses

Admin Insurance Premium Fire Insurance

Cash in Safe

Admin Mobile Expense Mobile

Telephone
Software Expenses
Admin Website Maintenance Expenses
Admin Data Connectivity Charges
Admin IP Phone Expense
 Page 17 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Admin Internet Expenses

Admin Welfare Expenses
Admin Iftar Allowance
Admin Uniform & Liveries Expenses
Admin Training Expenses
Admin Workshop and Seminar Expenses

Admin Medicine & Medical Expenses Diagnostic Expense

Medicine Expense
Admin Group Insurance
Admin Staff Mess or Canteen Expenses

Admin Entertainment Expenses Management Entertainment

General Entertainment
Fooding
Admin Conveyance

Admin Professional Expenses Legal Fee

Inspection Fee
Consultancy Fee
Credit Rating Fee

Admin Travelling Expenses Airfare

Accommodations
Fooding Expenses
Per Diem Expenses
Conveyance Expense
Visa Processing Fees
Other Travelling Expenses

Admin Registration and Renewal Fees Bond License

Custom Sarker License
Fire License
IRC
ERC
Trade License
BGMEA
VAT License
Environment
Holding Tax
C&F License
WASA License
Roads & Highway
PWD License
Civil Aviation
Rajuk License
Health License
Education License
REHAB
BPGMEA
Other Registration and Renewal Fees

Admin Postage & Courier Expenses International

Local
Admin Rent, Rates & Taxes
Admin Fees & Charges
Admin Beautification Expenses
Admin CSR Expenses
Admin Environmental Expenses
Admin Ceremonial Expense

Statutory Expenses
Central Fund for WPF & WWF
Audit Fee
Income Tax Expenses
Non-Judicial Stamp
Fine and Penalties
Admin Transportation Expenses
 Page 18 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Admin Automobile Material Valuation or Variance (Maintenance)

Admin Automobile Material Overhead (Maintenance)
Admin Automobile Resource Valuation or Variance (Maintenance)
Admin Automobile Outside Processing Valuation or Variance (Maintenance)
Admin Automobile Overhead Valuation or Variance (Maintenance)
Admin Transportation Expenses Vehicle fuel
Engine Oil
Repair & Maintenance
Toll Charge
Parking Charge
Traffic Penalty
Payola
Insurance Premium
Fitness Certificate
Tax Token
Route Permit
Fooding Expenses
House Rent
Trip Incentive
Vehicle Rent
CNG
Supplementary Duty
Admin Depreciation, Amortization & Impairment Expenses
Admin Depreciation Expenses Buildings
Admin Depreciation Expenses Utilities & Installations
Admin Depreciation Expenses Furniture & Fixtures
Admin Depreciation Expenses Office Equipment
Admin Depreciation Expenses IT Equipment
Admin Depreciation Expenses Fire & Safety Equipment
Admin Depreciation Expenses Transport & Vehicles
Admin Depreciation Expenses Sundry Assets
Admin Amortization Expenses
Admin Impairment Expenses

Other Administrative Expenses

Admin Miscellaneous Expenses
Admin Donation

Admin Religious Expenses Zakat Treatment

Zakat General
Admin Subscription
Admin Books, Periodicals and Newspaper Expenses
Admin Recruitment Expense
Admin Cancellation Fees
Management Expenses
Loss of Torn Note Exchange
Admin Shared Resource Cost
Marketing Expenses
Marketing Expenses
Marketing Manpower Expenses
Marketing Salary
Marketing Festival Bonus Expenses
Marketing Earn Leave

Marketing Other Benefits & Allowances Company Facilities Discretionary

Service Benefit
Maternity Benefit
Special Benefit
Notice Pay

Branding Expenses
Sponsorship Expenses
Event
Advertisement Expenses
Promotional Expenses
Trade Fair Expenses
Development Expenses
Sample Making Expenses
Product Development Fee
Research & Development Expenses
 Page 19 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Other Marketing Expenses

Marketing Travelling and Tour Expenses Airfare
Accommodations
Fooding Expenses
Per Diem Expenses
Conveyance Expense
Visa Processing Fees
Other Travelling Expenses
Buyer Entertainment Expense

Marketing Mobile Expense Mobile

Telephone
Marketing Shared Resource Cost
Selling & Distribution Expenses
Selling Expenses
SD Manpower Expense
SD Salary and Overtime
SD Festival Bonus Expenses
SD Earn Leave

SD Other Benefits & Allowances Company Facilities Discretionary

Service Benefit
Maternity Benefit
Special Benefit
Notice Pay
Target Bonus
Export Document Processing Expenses
BL Charges
Clearing & Forwarding Expenses
UD Fees
Export Related Local Bank Charge Courier Charge
EXP Certify Charge
Country of Origin Expenses
SD Postage & Courier Expenses

Export Realization Expenses

Buyer Commission
PLI Charges
Swift or Cable or Telex Charges
Reimbursement Charges
Discrepancy Charges
Acceptance Commission
LC Opening Charges
LC Amendment Charge
Agent Fee
Handling Charges
TSF
Foreign Courier Charges
TCS
Other Foreign Bank Charges

Sales Commission
Sales Commission
Buyer Agent Commission
Cash Back (Bkash)

Selling Transportation Expenses

Selling Automobile Material Valuation or Variance (Maintenance)
Selling Automobile Material Overhead (Maintenance)
Selling Automobile Resource Valuation or Variance (Maintenance)
Selling Automobile Outside Processing Valuation or Variance (Maintenance)
Selling Automobile Overhead Valuation or Variance (Maintenance)
Selling Transportation Expenses Vehicle fuel
Engine Oil
Repair & Maintenance
Toll Charge
Parking Charge
Traffic Penalty
Payola
 Page 20 of 21

Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Insurance Premium
Fitness Certificate
Tax Token
Route Permit
Fooding Expenses
House Rent
Trip Incentive
Vehicle Rent
CNG
Supplementary Duty
Other Selling Expenses
SD Business Development Expenses
Promotional Sample Expenses
Sales Service Expenses
Schedule Purchase
SD Entertainment Expense

Outlet Expenses Rent

Utilities
Service Charge
Bad Debt Expenses
Cash Discount
Warehouse Expenses
Arbitration Charge
Gain Tax

SD Mobile Expense Mobile

Telephone
Consultancy Fees

Claim and Chargeback Quality

Documentation

Distribution Expenses
Air and Sea Freight
Air Freight Own Cost
Air Freight Buyer Cost
Air Freight Supplier Cost
Sea Freight

Inland Transportation Expenses

SD Inland Transportation Expenses for Export

SD Depreciation, Amortization & Impairment Expenses

SD Depreciation Expenses Furniture & Fixtures
SD Depreciation Expenses IT Equipment
SD Depreciation Expenses Transport & Vehicles
SD Amortization Expenses
SD Impairment Expenses
SD Depreciation Expenses Sales Center/ Outlet
Financial Expenses
Financial Expenses
Interest on Long Term Loan
Interest on Foreign Currency Long Term Loan
Interest on Local Currency Long Term Loan
Interest on Lease Finance
Interest on Other Long Term Loan

Interest on Short Term Loan

Interest on Short Term Loan
Interest on Working Capital Loan
Interest on Export Bill Discounting
Interest on Packing Credit Loan
Interest on Overdraft

Interest on Back to Back Loan Facilities

Interest on Acceptance Liabilities
Interest on UPAS Liabilities
Interest on EDF Liabilities
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Parent1 Descriptions Parent2-Descriptions Parent3 Descriptions Parent4 Descriptions Child Code Descriptions Sub Account Description

Interest on Deferred Liabilities

Interest on Deferred Liabilities

Loan Processing Charges

Loan Processing Fee
Management Fee
Interest on Intercompany Loan
Interest on Intercompany Loan
Bank Charge & Others
Bank Account Maintenance Charge Account Maintenance Charge
Excise Duty
Account Statement Charge

General Banking Service Charges Bank Solvency Certificate Charge

CIB Report or DNB Charge

Cheque/PO/DD/FDD/TT/RTGS/BFTN Charge Cheque Clearing Charge

Cheque Book Issuing Charge
RTGS Charge
TT Payment Charge
PO or FDD Commission

BG/SG Commission BG Commission

SG Delivery Commission
Collection Charges
Other Financial Expenses
Exchange Loss on FC
Interest on Inter Company Loan