Page 1 of 20

Assets
Parent1 Parent2- Mapping
SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
1 100000 Assets 100000
2 110000 Non-Current Asset 110000
3 111000 Tangible Assets 111000
4 111100 Property, Plant & Equipments 111100
5 111101 Land & Land Development 1001 Land
6 1002 Land Registration
7 1003 Land Development
8 111102 Buildings 1004 Office-Building
9 1005 Factory-Building
10 111103 Plant & Machinery 104 Plant & Machinery
11 111104 Utilities & Installations
12 111105 Factory Equipments
13 111106 Furnitures & Fixtures 36 Furniture & Fixtures
14 111107 Office Equipments
15 111108 IT Equipments 105 ITS Equipment
16 111109 Construction Equipments 1832 Construction Equipment
17 111110 Transport & Vehicles 34 Motor Vehicles
18 111111 Sundry Assets 1806 Electrical Equipment
19 35 Office Equipment
20
21 111200 Accumulated Depreciation 111200
22 111201 Accumulated Depreciation- Buildings 1046 Accu. Dep. On Property, Plant and Equipments
23 111202 Accumulated Depreciation- Plant & Machinery 1046 Accu. Dep. On Property, Plant and Equipments
24 111203 Accumulated Depreciation- Utilities & Installations 1046 Accu. Dep. On Property, Plant and Equipments
25 111204 Accumulated Depreciation- Factory Equipments 1046 Accu. Dep. On Property, Plant and Equipments
26 111205 Accumulated Depreciation- Furnitures & Fixtures 1046 Accu. Dep. On Property, Plant and Equipments
27 111206 Accumulated Depreciation- Office Equipments 1046 Accu. Dep. On Property, Plant and Equipments
28 111207 Accumulated Depreciation- IT Equipments 1046 Accu. Dep. On Property, Plant and Equipments
29 111208 Accumulated Depreciation- Construction Equipments 1046 Accu. Dep. On Property, Plant and Equipments
30 111209 Accumulated Depreciation- Transport & Vehicles 1046 Accu. Dep. On Property, Plant and Equipments
31 111210 Accumulated Depreciation- Sundry Assets 1046 Accu. Dep. On Property, Plant and Equipments
32
33 111300 Capital Work in Process 111300
34 111301 Capital Work in Process-Building
35 111302 Capital Work in Process-Plant & Machinery 110 Capital WIP-Plant & Machinery
36 111303 Capital Work in Process-Utilities & Installations
37 111304 Capital Work in Process-Construction
38
39
40 112000 Intangible Assets 112000
41 112100 Intangible Assets 112100
42 112101 Softwares 38 IT Software
43 112102 Trademark, Patents,Copy Right and License 297 Trademark
44 112103 Other Intangibles 39 Goodwill
45 112200 Accumulated Amortization 112200
46 112201 Accumulated Amortization - Software 1062 Amortization of Intangible Assets
47 112202 Accumulated Amortization - Trade Mark, Patents, Copyright and License 1062 Amortization of Intangible Assets
48 112203 Accumulated Amortization -Other Intangibles 1062 Amortization of Intangible Assets
49
50 113000 Other Assets 113000
51 113100 Other Assets 113100
52 113101 Asset Clearing
53 113102 CWIP Clearing
54 113103 Fixed Asset in Transit 1592 Machinery in Transit
55 113104 Deferred Tax Assets 120 Deferred Tax Assets
56 140 Deferred Tax Assets
57
58 114000 Long Term Investment 114000
59 114100 Long Term Investment 114100
60 114101 Investment in Subsidiaries & Associates 118 Investment in Associates
61 114102 Investment in Joint Ventures 119 Investment in Joint Venture
62 114103 Investment in Securities and Financial Instruments 1065 Public Limited Companies
63 1066 Private Limited Companies
64 1067 Investment in Debenture of Public Limited Company
65 1068 Investment in Debenture of Private Limited Company
66 1069 Investment in Defense Certificates
67 1070 Investment in Post Office Certificates
68 1071 Investment in Government Bond
69 1734 Investment in ICB Unit Fund
70
 Page 2 of 20

Parent1 Parent2- Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
71 120000 Current Assets 120000
72 121000 Inventory 121000
73 121100 Raw Materials 121100
74 121101 Raw Materials- Fabrics 1075 Fabric-Import
75 1713 Fabric-Local
76 121102 Raw Materials- Accessories 1076 Accessories-Import
77 To be discussed with PWC pakistan
1715 Accessories-Local
78 121103 Raw Materials- Chemicals 1077 Dyes & Chemical-Import
79 1717 Dyes & Chemical-Local
80 121104 Raw Materials- Others 1078 Poly Raw Materials-Import
81 1719 Poly Raw Materials-Local
82 1079 Packing Raw Materials-Import
83 1723 Packing Raw Materials-Local
84 1487 Yarn-Import
85 1721 Yarn-Local
86
87 121200 Work-in-Progress 121200
88 121201 Consumption of Fabrics To be discussed with PWC 1600 Consumption of Fabrics
89 121202 Consumption of Accessories 1601 Consumption of Accessories
90 121203 Consumption of Dyes 1602 Consumption of Dyes & Chemical
91 121204 Consumption of Plastic Raw Materials 1603 Consumption of Poly Raw Materials
92 121205 Consumption of Packing Raw Materials 1604 Consumption of Packing Raw Materials
93 121206 Consumption of Yarn 1605 Consumption of Yarn
94 121207 Consumption of Paper
95 121208 Consumption of Glue
96 121209 Consumption of Chemicals 1602 Consumption of Dyes & Chemical
97 121210 Consumption of Chemicals-Wash 1602 Consumption of Dyes & Chemical
98 121211 Consumption of Printing Materials
99 121212 Outside Processing Account
100
101 121300 Finished Goods 121300
102 121301 Finished Goods 124 Finished Goods
103 121400 Project Work in Process 121400
104 121401 Project Work in Process- Local Materials
105 Air Conditioner 1512 Construction Materials-Factory Sites
106 Fire Hydrant and Alarmin 1512 Construction Materials-Factory Sites
107 Generator 1512 Construction Materials-Factory Sites
108 Lift & Lift Materials 1512 Construction Materials-Factory Sites
109 Water Pump 1512 Construction Materials-Factory Sites
110 Substation 1512 Construction Materials-Factory Sites
111 Water/Sewerage Treatmen 1512 Construction Materials-Factory Sites
112 Sand-Filling 1512 Construction Materials-Factory Sites
113 Sand-Jamuna 1512 Construction Materials-Factory Sites
114 Sand-Local 1512 Construction Materials-Factory Sites
115 Sand-Panchagar 1512 Construction Materials-Factory Sites
116 Sand-Sylhet 1512 Construction Materials-Factory Sites
117 Bamboo 1512 Construction Materials-Factory Sites
118 Wood 1512 Construction Materials-Factory Sites
119 Bricks 1512 Construction Materials-Factory Sites
120 Bricks Chips 1512 Construction Materials-Factory Sites
121 C.I Sheet 1512 Construction Materials-Factory Sites
122 Cement 1512 Construction Materials-Factory Sites
123 Cement Sheet 1512 Construction Materials-Factory Sites
124 Ceramic Bricks 1512 Construction Materials-Factory Sites
125 Ready Mix Concrete 1512 Construction Materials-Factory Sites
126 Stone 1512 Construction Materials-Factory Sites
127 Stone Chips 1512 Construction Materials-Factory Sites
128 Surkhi 1512 Construction Materials-Factory Sites
129 Chemical 1512 Construction Materials-Factory Sites
130 Connection Pipe 1512 Construction Materials-Factory Sites
131 Mosaic Materials 1512 Construction Materials-Factory Sites
132 Painting Materials 1512 Construction Materials-Factory Sites
133 Construction Raw Materia 1512 Construction Materials-Factory Sites
134 Electric Materials 1512 Construction Materials-Factory Sites
135 Hardware Materials 1512 Construction Materials-Factory Sites
136 G.I Pipe 1512 Construction Materials-Factory Sites
137 G.P Sheet 1512 Construction Materials-Factory Sites
138 M.S Beam 1512 Construction Materials-Factory Sites
139 M.S Angle 1512 Construction Materials-Factory Sites
140 M.S Rod 1512 Construction Materials-Factory Sites
141 M.S Sheet 1512 Construction Materials-Factory Sites
 Page 3 of 20

Parent1 Parent2- Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
142 M.S Chanel 1512 Construction Materials-Factory Sites
143 Sanitery & Plumbing 1512 Construction Materials-Factory Sites
144 Tiles 1512 Construction Materials-Factory Sites
145 Door 1512 Construction Materials-Factory Sites
146 Door Materials 1512 Construction Materials-Factory Sites
147 Glass 1512 Construction Materials-Factory Sites
148 Aluminium Thai 1512 Construction Materials-Factory Sites
149 Shuttering Materials-Loca 1512 Construction Materials-Factory Sites
150 Plastic Wood 1512 Construction Materials-Factory Sites
151 Interior Decoration 1512 Construction Materials-Factory Sites
152 Machinery Goods-Spare P 1512 Construction Materials-Factory Sites
153 121402 Project Work in Process- Imported Materials
154 Coupler Box & Nut 1512 Construction Materials-Factory Sites
155 Iron Pipe 1512 Construction Materials-Factory Sites
156 HDPE Pipe 1512 Construction Materials-Factory Sites
157 Ductile Pipe & Fittings 1512 Construction Materials-Factory Sites
158 Water Proffing Materials 1512 Construction Materials-Factory Sites
159 Fire Door 1512 Construction Materials-Factory Sites
160 Stone Chips 1512 Construction Materials-Factory Sites
161 Multi Walled Insulated Gl 1512 Construction Materials-Factory Sites
162 Wall Panel Mersin 1512 Construction Materials-Factory Sites
163 Lift & Lift Materials 1512 Construction Materials-Factory Sites
164 Other Materials 1512 Construction Materials-Factory Sites
165
166 121403 Project Work in Process- Direct Expenses 1513 Conveyance-CWIP
167 1514 Refreshment-CWIP
168 1515 Entertainment-CWIP
169 1516 Market Labour-CWIP
170 1517 Contract Labour-CWIP
171 1518 Fuel & Lubricant-CWIP
172 1519 Salary & Allowances-CWIP
173 1520 Carrying Charges-CWIP
174 1521 Medical Expenses-CWIP
175 1522 Printing & Stationary-CWIP
176 1523 Mobile Bill-CWIP
177 1524 LP Gas Bill-CWIP
178 1525 House Rent-CWIP
179 1527 Donation & Subscription-CWIP
180 1528 Electricity bill-CWIP
181 1529 Telephone bill-CWIP
182 1530 Repairs & Maintenance-CWIP
183 1642 Pilling Expenses-CWIP
184
185 121404 Project Work in Process- Indirect Expenses 1778 Indirect Expenses-Other Sites
186
187
188
189 1526 Cylender Test-CWIP
190 1531 Lab Test-CWIP
191 1532 Design & Drawing Consultancy-CWIP
192
193 121500 General Stores 121500
194 121501 General Stores 127 Stationay
195 1597 Electrical Goods
196 1738 ITS Goods
197 1598 Hardware
198 1596 Petrolium
199 126 Medicine
200 1594 Spare Parts
201 1595 Needle
202
203
204 121600 Stock of Land 121600
205 121601 Stock of Land 1841 Inventory of Land
206 Signning Money-Land Ow 1789 Advance Against Signing Money
207 Project Development
208 Land Media Commission
209 Land Registration
210 121602 Purchase of Land
211 Holding Tax
212 Land Tax
 Page 4 of 20

Parent1 Parent2- Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
213 Land Development Tax
214 121700 Construction Materials 121700
215 121701 Construction Materials 1599 Inventory of Construction Materials
216
217 121800 Finished Flats 121800
218 121801 Finished Flats
219
220 121900 In Transit Inventories 121900
221 121901 Raw Materials in Transit
222 121902 Deferred COGS
223
224 122000 Trade Receivables 122000
225 122100 Accounts Receivable 122100
226 122101 Accounts Receivable- Local Sales 1539 Accounts Receivable-Local
227 122102 Accounts Receivable- Direct Export 1101 AR-Invoice_Direct Export
228 122103 Accounts Receivable- Deemed Export 1102 AR-Invoice_Deemed Export
229 122104 Accounts Receivable- Services
230 1103 Sub-Contract Receivables
231 1104 Sundry Receivables-Cash Incentive
232
233 1731 Sundry Receivables-Rental Income
234 1847 Sundry Receivables- Others
235
236 122200 Bills Receivable 122200
237 122201 Bills Receivable 1750 AR-Bills_Direct Export
238 1751 AR-Bills_Deemed Export
239 1773 AR-Bills_Construction
240
241 123000 Other Receivables 123000
242 123100 Other Receivables 123100
243 123101 Receivable from Insurance Companes 1803 Receivable Against Insurance Claim
244
245 124000 Receivable from Inter Comp 124000
246 124100 Intercompany Receivables 124100
247 124101 Intercompany Receivables 144 Sister Concern Current Account
248 1865 Sister Concern Loan Account
249 124200 Inter Unit Receivables 124200
250 124201 Inter Unit Receivables 1871 Inter Unit Loan Account
251
252 125000 Short Term Investment 125000
253 125100 FDR Account 125100
254 125101 FDR Account 1072 Investment in FDR
255 125200 Investment in Securities 125200
256 125201 Investment in Securities 129 Marketable Securities In Hand
257 126000 Advance 126000
258 126100 Advance to Suppliers 126100
259
260 126101 Advance - Suppliers (Local) 1083 Advance to Parties
261 126102 Advance - Suppliers (Foreign) 1083 Advance to Parties
262
263
264 126200 Advance to Employees 126200
265 126201 Advance - Salary 131 Advance Against Wages & Salary
266 126202 Advance - Treatment 1593 Advance Against Treatment
267 126203 Advance - Travel 1655 Advance Against Travel
268 126204 Advance - Employee Expenses
269 126205 IOU 1495 Cash in Hand - H/O - IOU
270 1498 Cash in Hand - Other Office - IOU
271 1501 Cash in Hand - Factory - IOU
272 1504 Cash in Hand - Site - IOU
273 1772 Cash in Hand-Begunbari-IOU
274 1812 Cash In Hand-Ctg-IOU
275 1850 Cash In Hand-BCO-IOU
276
277 126300 Advance to Management 126300
278 126301 Management Current Account 1800 Shareholder Loan
279 1082 Directors Current Account
280
281 126400 Advance Income Tax 126400
282 126401 Advance Income Tax- Export Proceeds 1088 TDS Against Direc Export
283 1801 TDS Against Deemed Export
 Page 5 of 20

Parent1 Parent2- Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
284 126402 Advance Income Tax- Cash Incentive 1535 TDS Against Cash Incentive
285 126403 Tax Paid in Advance 1086 Tax Paid in Advance
286 126404 Advance Income Tax- Vehicle 1534 TDS Against Vehicle
287 126405 Advance Income Tax- Rental Income 1667 TDS Against Rental Income
288 126406 Advance Income Tax- Bank Interest 1089 TDS Against Bank Interest
289 126407 Advance Income Tax- Interest on FDR 1709 TDS Against Interest on FDR
290 126408 Advance Income Tax- Return on Investment 1090 Tax on Return on Investment
291 126409 Advance Income Tax- Dividend on Share 1727 TDS Against Dividend on Share
292 126410 Advance Income Tax- Construction Bill 1674 TDS Against Construction Bill
293 126411 Advance Income Tax- Local Sale 1802 TDS Against Local Sale
294 126412 Advance Income Tax- Import 1087 AIT from Import
295 126413 Advance Income Tax- C&F Commission
296
297 126500 Other Advance 126500
298 126501 Advance - Sales Commission 1795 Advance Against Flat Sale Commission
299 135 Other Advance
300 126502 Advance against Construction Works 1622 Advance Against Sub-Contract-Construction
301 1623 Advance Against Sub-Contract-Real Estate
302 126503 Advance against Capital Expenditure 1085 Advance Against Capital Expenditure
303 1785 Advance Against Land Purchase
304
305 127000 Deposit 127000
306 127100 Utilities 127100
307 127101 Security Deposit-Utilities
308 Security Deposit-Titas Ga 1095 Security Deposit-Titas Gas
309 Security Deposit-Electrici 1098 Security Deposit-Electricity
310 Security Deposit-Telepho 1096 Security Deposit-Telephone
311
312 127102 Security Deposit-Rent 1097 Security Deposit-House Rent
313
314 127200 LC 127200
315
316 127201 LC in Transit
317 127202 Margin Account-Cash 1084 Advance Against L/C
318 127203 Margin Account-FDR
319 127204 Margin Account-Bank Gaurantee 1099 Margin Deposit-Bank Guarantee
320 127300 Shipping Guarantee 127300
321 127301 Margin Account-Shipping Gaurantee
322
323 127400 Construction 127400
324 127401 Security Deposit-Construction Bill 1675 Security Deposit Against Construction Bill
325 127402 Security Deposit-Tender 1100 Security Deposit-Tender
326 127500 Others 127500
327 127501 Material In Transit
328 127502 VAT Account 136 VAT Current Account
329 127503 Security Deposit-Enlistment 1798 Security Deposit Against Enlistment
330 128000 Prepayments 128000
331 128100 Expenses 128100
332 128101 Prepayment - License & Renewals 1094 License & Renewal Prepayment
333 128102 Prepayment - Rent 1093 Rent Prepayment
334 128103 Prepaid Expenses- Insurance 1092 Insurance Prepayment
335
336 128200 Others 128200 Prepayment - Others
337 128201 Prepayment - Others
338 128201 Deferred Revenue Expenditure 139 Deferred Revenue Expenses
339
340 129000 Cash and Cash Equivalents 129000
341 129100 Cash at Bank 129100
342
343 129101 Cash at Bank - Local Currency 147 Cash at Bank
344 129102 Cash at Bank -Other Currency 147 Cash at Bank
345 129103 Mobile Banking Account Balance 147 Cash at Bank
346
347 129200 Cash in Hand 129200
348 129201 Head Office Cash 1494 Cash in Hand - H/O - Liquid Cash
349
350 129202 Factory Cash 1497 Cash in Hand - Other Office - Liquid Cash
351 1500 Cash in Hand - Factory - Liquid Cash
352 1771 Cash in Hand-Begunbari-Liquid Cash
353 1811 Cash In Hand-Ctg-Liquid Cash
354 1849 Cash In Hand-BCO-Liquid Cash
 Page 6 of 20

Parent1 Parent2- Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions Code
355 1860 Petty Cash in Hand-Rise
356
357 129203 Site Cash
358 1503 Cash in Hand - Site - Liquid Cash
359 1741 Cash in Hand-Other Site-Liquid Cash
360
361 129300 Clearing Account 129300
362 129301 Cash at Bank- Clearing A/C
363 129302 Head Office Cash Clearing
364 129303 Factory Cash Clearing
365 129304 Dummy Account
366
 Page 7 of 20

Equity
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
1 200000 Shareholders' Equity
2 210000 Share Capital
3 211000 Share Capital
4 211100 Issued, Subscribed and Paid up Capital
5 211101 Issued, Subscribed and Paid up Capital 150 Ordinary Share Capital
6 211200 Preference Share Account
7 211201 Preference Share Account 151 Preference Share Capital
8 211300 Share Premium Account
9 211301 Share Premium Account 152 Share Premium
10 211400 Share Money Deposit
11 211401 Share Money Deposit 153 Share Money Deposit
12 220000 Reserve & Surplus
13 221000 Reserve & Surplus
14 221100 General Reserve
15 221101 General Reserve 1159 General Reserve
16 221200 Tax Holiday Reserve
17 221201 Tax Holiday Reserve 155 Tax Holiday Reserve
18 221300 Revaluation Reserve
19 221301 Revaluation Reserve 1161 Revaluation Reserve
20 221400 Other Reserves
21 221401 Other Reserves 1160 Capital Reserve
22 230000 Retained Earnings
23 231000 Retained Earnings
24 231100 Retained Earnings
25 231101 Retained Earnings 1163 Retained Earnings
 Page 8 of 20

Liabilities
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
1 300000 Liabilities 300000
2 310000 Non Current Liabilities 310000
3 311000 Long Term Loan 311000
4 311100 Long Term Loan-Foreign Currency 311100
5 311101 Long Term Loan-Foreign Currency 157 Long Term Loan
6 311200 Long Term Loan-Local Currency 311200
7 311201 Long Term Loan-Local Currency 157 Long Term Loan
8 311300 Lease Finance 311300
9 311301 Lease Finance
10 312000 Long Term Loan from Intercompany 312000
11 312100 Intercompany Loan- Long Term 312100
12 312101 Intercompany Loan- Long Term
13
14 313000 Other Non Current Liabilities 313000
15 313100 Deferred Tax Liabilities 313100
16 313101 Deferred Tax Liabilities 159 Deferred Tax Liabilities
17
18
19 320000 Current Liabilites 320000
20 321000 Trade Payables 321000
21 321100 Account Payables 321100
22 321101 Account Payables-Foreign 1867 Accounts Payable - Import
23 321102 Account Payables-Local 1543 Accounts Payable-Local
24 1544 Sub Contract-AP
25 1565 Air Freight-AP
26 1566 Sea Freight-AP
27 1178 C & F Expenses-AP
28 1185 Insurance Premium-AP
29 1190 Audit Fees-AP
30 1191 Consultancy Fee-AP
31 1179 Labtest Charges-AP
32 1184 Carrying Charge-AP
33 1186 Computer & IT Development-AP
34 169 Fuel and Lubricant-AP
35 1192 Internet Bill-AP
36 1193 Postage Stamp & Courier-AP
37 1187 Travelling & Conveyance-AP
38 1180 Repairs & Maintenance-Factory_AP
39 1181 Repairs & Maintenance-Office_AP
40 1182 Repairs & Maintenance-Vehicles_AP
41 1195 Printing & Stationary Expenses-AP
42 1199 Legal & Professional Fees-AP
43 1617 Gas Bill-AP
44 1619 B/L Charges-AP
45 1621 Factory Rent-AP
46 1624 Carrying Expenses-AP
47 1625 Security Hire Charges-AP
48 1626 Repairs & Maintenance-Machinery_AP
49 1629 Inspection Charges-AP
50 1633 Spare Parts-AP
51 1644 Subscription & Donation-AP
52 1650 Advertisement-AP
53 1656 IP Phone Bill-AP
54 1662 Electricity Bill-AP
55 1663 Wasa Bill-AP
56 1664 Mobile Bill-AP
57 1706 Liabilities for Capital Expenditures-AP
58
59
60 321200 Bills Payable 321200
61 321201 Bills Payable
62
63 321300 Other Trade Payables 321300
64 321301 Other Trade Payables 1618 Buyers' Commission-AP
65 1673 Flat Sales Commission-AP
66 1728 Buyer's Claim-AP
67 1759 Telephone & Fax Expenses-AP
68 1815 License & Renewal-AP
69
70
71 322000 Other Payables 322000
72 322100 Provisions 322100
73 322101 Provision for Financial Expenses 1216 Provision for Interest on Long Term Loan
74 1217 Provision for Interest on UPAS
75 1218 Provision for Interest on EDF
76 1219 Provision for Interest on BTB
77 1220 Provision for Interest on Overdraft
78 1221 Provision for Interest on Packing Credit
 Page 9 of 20

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
79
80
81 322102 Provision for Salary & Wages 176 Provision for Salary & Allowances
82 177 Provision for Overtime Allowances
83
84 322103 Provision for Utilities 1202 Provision for Gas Bill
85 1203 Provision for Electricity Bill
86 1204 Provision for WASA Bill
87
88 322104 Provision for Other Expenses 1205 Provision for Telephone & Fax Bill
89 1206 Provision for Mobile Bill
90 1615 Provision for IP Phone Bill
91 184 Provision for Other Expenses
92 1862 Provision for Medical Bill
93
94
95 322105 Provision for Income Tax 175 Provision for Income Tax
96 322106 Provision for Sales Commission
97 322200 Liability for Expenses 322200
98 322201 Liability for Expenses-Wages 1197 Salary & Allowances-AP
99 322202 Liability for Expenses-Salary 1197 Salary & Allowances-AP
100 322203 Liability for Expenses-Bonus
101 322204 Liability for Expenses-Earn Leave
102 322205 Liability for Expenses-Director Remuneration 1732 Directors' Remuneration-AP
103 322206 Liability for Expenses-Employee Benefit 1628 Medical Expenses-AP
104 1183 Tiffin Bill-AP
105 1194 Office Rent-AP
106 1196 Outlet Rent-AP
107 1188 Factory General Expenses-AP
108 1560 Income Tax Payable-AP
109 1189 Other Expenses-AP
110 1833 Directors' Expenses-AP
111 322207 Unclaimed Wages/Salaries
112 323000 Other Current Liabilities 323000
113 323100 Other Current Liabilities 323100
114 323101 Security Deposit from Suppliers
115 323102 Security Deposit from Customers
116 323103 Advance Received from Customers 1583 Advance Against Flat Sale-AP
117 1821 Advance Against Local Sales
118
119
120 323104 Deferred Tax Liabilities
121
122
123
124
125 324000 Payable to Inter Companies 324000
126 324100 Payable to Inter Companies 324100
127 324101 Inter Unit Payables
128
129 324102 Inter Company Payables
130
131 325000 Statutory Payables 325000
132 325100 Tax Deducted at Source (TDS) 325100
133 325101 Tax Deducted at Source (TDS) 1538 Tax Deducted at Source-AP
134 1631 TDS Against Salary-AP
135 1632 TDS Against Remuneration-AP
136 325200 VAT Deducted at Source (VDS) 325200
137 325201 VAT Deducted at Source (VDS) 1198 VAT Deducted at Source-AP
138 325300 VAT Payable 325300
139 325301 VAT Payable
140 325400 Income Tax Payable 325400
141 325401 Income Tax Payable
142
143 326000 Short Term Bank Loan 326000
144 326100 Short Term Loan 326100
145 326101 Short Term Loan 1171 Overdraft
146 1661 Short Term Loan
147 326200 Working Capital 326200
148 326201 Working Capital 1172 Packing Credit
149 326300 Liability against Export Bills 326300
150 326301 Liability against Export Bills
151 326400 BTB Liabilities 326400
152 326401 Acceptance Liabilities 1175 Accounts Payable-BTB
153 326402 UPAS Under BTB 1726 Accounts Payable-UPAS_Raw Material
154 1823 Accounts Payable-UPAS_FSCM
155 1824 Accounts Payable-UPAS_FSWC
156
157 326403 EDF Under BTB 1552 Accounts Payable-EDF_Raw Material
 Page 10 of 20

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
158 1826 Accounts Payable-EDF_FSCM
159 1827 Accounts Payable-EDF_FSWC
160
161 326500 Deferred Bank Liabilities 326500
162 326501 Deferred L/C Liabilities
163 326502 UPAS Liability for Machineries 1676 Accounts Payable-UPAS_Machinery
164 326503 UPAS Liability for Raw Material (Except BTB)
165
166
167
168
169
 Page 11 of 20

Revenue

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

1 400000 Income 400000

2 410000 Operating Income 410000
3 411000 Sales 411000
4 411100 Export Revenue 411100
5 411101 Direct Export 186 Revenue-Direct Export
6 1696 Revenue-Washing-External
7 1698 Revenue-Carton-External
8 1701 Revenue-Accessories-External
9 1705 Revenue-Poly-External
10 1704 Revenue-Embroidery-External
11
12
13 411102 Other Export Revenue 1863 Revenue - Other Export
14
15
16 411103 Export Return
17
18 411200 Deemed Export 411200
19 411201 Deemed Export 1225 Revenue-Washing-Internal
20 1226 Revenue-Carton-Internal
21 1227 Revenue-Accessories-Internal
22 1228 Revenue-Poly-Internal
23 1229 Revenue-Embroidery-Internal
24
25 411300 Construction Revenue 411300
26 411301 Contract Revenue 200 Revenue-Contract Works
27
28
29
30 411400 Real Estate Revenue 411400
31 411401 Apartment Sales 1234 Revenue-Apartment
32 411402 Development Purpose Received 1861 Development Purpose Received
33
34
35 411500 Internal Revenue 411500
36 411501 Internal Company Revenue 1229 Revenue-Embroidery-Internal
37 1636 Revenue-Lab Test-Internal
38 1225 Revenue-Washing-Internal
39 1226 Revenue-Carton-Internal
40 1227 Revenue-Accessories-Internal
41 1228 Revenue-Poly-Internal
42
43 411502 Inter Unit Revenue 1229 Revenue-Embroidery-Internal
44 1225 Revenue-Washing-Internal
45 1226 Revenue-Carton-Internal
46 1227 Revenue-Accessories-Internal
47 1228 Revenue-Poly-Internal
48
49
50 411600 Local Sales 411600
51 411601 Local Sales 1696 Revenue-Washing-External
52 1698 Revenue-Carton-External
53 1701 Revenue-Accessories-External
54 1705 Revenue-Poly-External
55 1704 Revenue-Embroidery-External
56 1637 Revenue-Lab Test-External
57 1492 Revenue-C & F-Export
58 1493 Revenue-C & F-Import
 Page 12 of 20

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

59 1235 Revenue-Land
60 1736 Revenue-Generator Sale
61 1737 Revenue-Generator Spare Parts
62 1755 Revenue-Generator Service Charge
63 1820 Revenue - local market
64 1743 Sales-Rise
65
66
67 411602 Sales Return 1762 Sales Return-Rise
68
69
70
71
72
73 420000 Non-Operating Income 420000
74 421000 Other Income 421000
75 421100 RMG 421100
76 421101 Cash Incentive 1237 Cash Incentive
77 421102 Scrap/Wastage Sales 1473 Jhut Sales
78 1576 Scrap Sale
79 421103 Sales of Leftover Garments
80
81
82 421200 Interest Income 421200
83 421201 STD Interest 1474 Interest Income-STD
84
85 421202 FDR Interest 1660 Interest Income-FDR
86
87 421300 Investment Income 421300
88 421301 Dividend Income 1510 Share Dividend
89 421302 Interest on Other Investment 1769 Interest Income-Others
90 1799 Interest Income Against Shareholder Loan
91 421303 Portfolio Income/Loss
92
93
94 421400 Intercompany Interest 421400
95 421401 Intercompany Interest
96 421500 Rental Income 421500
97 421501 Rental Income 1475 Rental Income
98 1577 Network Tower Rent
99 1868 Rental Income - Machinery and Equipments
100 421600 Others 421600
101 421601 Insurance Claim Received 1804 Received Against Insurance Claim
102 421602 Insurance Commission Received 1478 Insurance Commission Received
103 421603 Miscellaneous Income 1479 Miscellaneous Income
104 1834 Received Against Wastage Chemical Sale
105 1836 Good Borrower Incentive
106 421604 Gain on Disposal of Assets 1476 Profit/(Loss) on Disposal of Assets
107 421605 Gain/Loss on Revaluation
108 421606 Discount Received 1659 Special Discount
109 421607 Gain on Insurance Claim
110 421608 Gain on Financial Instruments
 Page 13 of 20

Expense

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

1 500000 Expense 500000

2 510000 Cost of Goods Sold 510000
3 511000 Cost of Goods Sold 511000
4 511100 Cost of Goods Sold 511100
5 511101 Cost of Goods Sold
6 511200 Cost of Services Sold 511200
7 511201 Cost of Services Sold
8 511300 Cost of Contract 511300
9 511301 Cost of Contract
10 511400 Inventory Adjustment 511400
11 511401 Inventory Adjustment
12
13 512000 Direct Expense 512000
14
15
16 512100 Factory Workforce Expense 512100
17 512101 Wages & Allowances 1242 Wages & Salaries
18 512102 Salary & Allowances 1243 Salary & Allowances
19 512103 Overtime & Others 1245 Overtime
20 512104 Festival Bonus Expenses 1244 Festival Bonus
21 512105 Earn Leave 1250 Earn Leave
22 512106 Incentive Bonus 1257 Production Bonus
23 1258 Target Bonus
24 512107 Labour Expenses
25 512108 Contribution to WPPF 1255 Contribution to WPPF
26 512109 Service Benefit 1249 Service Benefit
27 512110 Leave Allowance 1248 Maternity Benefit
28 512111 Night Allowance 1589 Night Allowance
29 512112 Holiday Allowance
30 512113 Compensation Allowance 1256 Notice Pay
31 512114 Transfer Allowance 1779 Transfer Allowance
32
33
34 512115 Child Care Expenses 245 Child Care Expenses
35 512116 Welfare Expenses
36 512117 Iftar Allowance
37 512118 Uniform & Liveries Expenses 1251 Uniform
38 512119 Training Expenses 1253 Training Expenses
39 512120 Workshop and Seminar Expenses
40 512121 Medicine & Medical Expenses 1247 Medical Expenses
41 512122 Entertainment Expenses 220 Entertainment
42 512123 Travelling Expenses 1309 Airfare-Overseas
43 1310 Hotel Expenses-Overseas
44 1311 Perdiem Allowance-Overseas
45 1312 Conveyance Expenses-Overseas
46
47
48 1313 Visa Processing Fees
49 1314 Other Traveling Expenses-Overseas
50 1315 Airfare-Domestic
51 1316 Hotel Expenses-Domestic
52 1317 Perdiem Allowance-Domestic
53 1318 Conveyance Expenses-Domestic
54 1545 Other Traveling Expenses-Domestic
55
56
57 512124 Group Insurance 1505 Group Insurance
58 512125 Fooding Expenses 1289 Fooding for Driver & Helper
59
60
61 512200 Other Processing Expenses 512200
62 512201 Packaging Charges-Internal 236 Packaging Charges-Internal
63 512202 Embroidery Charges-Internal 1694 Embroidery Charges-Internal
64 512203 Washing Charges-Internal 1688 Washing Charges-Internal
65 512204 Washing Charges-FS 1822 Washing Charges-FS
66 512205 Sewing Sub Contract Charges-Internal 1690 Sewing Sub Contract Charges-Internal
67 512206 Sewing Sub Contract Charges-FS 1699 Sewing Sub Contract Charges-FS
 Page 14 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

68 512207 Printing Charges-Internal 1692 Printing Charges-Internal

69 512208 Lab-Test Expense-Internal 1684 Labtest Charges-Internal
70
71 512209 Packaging Charges-External 1686 Packaging Charges-External
72 512210 Embroidery Charges-External 237 Embroidery Charges-External
73 512211 Washing Charges-External 238 Washing Charges-External
74 512212 Sewing Sub Contract Charges-External 239 Sewing Sub Contract Charges-External
75 512213 Printing Charges-External 1691 Printing Charges-External
76 512214 Lab-Test Expense-External 234 Labtest Charges-External
77
78 520000 Overhead 520000
79 521000 Manufacturing Overhead 521000
80
81 521100 Utilities Expenses 521100
82 521101 Electricity Expenses 1261 Electricity Bill
83 521102 Gas Expenses 1260 Gas Bill
84 521103 WASA Expenses 1262 WASA Bill
85 521104 Fuel Expenses 1568 Fuel for Generator
86 1658 Fuel for Boiler
87
88 521200 Factory Repair & Maintenance Expens 521200
89 521201 Repairs & Maintenance-Building 1279 Repairs & Maintenance-Building
90 521202 Repairs & Maintenance-Machinery 1278 Repairs & Maintenance-Machinery
91 521203 Repairs & Maintenance-Equipments 1280 Repairs & Maintenance-Electrical
92 1281 Repairs & Maintenance-Furniture
93 1533 Repairs & Maintenance-ITS Equipment
94 521204 Fire Fighting Expenses
95 521205 ETP Expenses
96
97 521300 Depreciation & Amortization Expense 521300
98 521301 Depreciation Expenses- Buildings 1540 Depreciation on Building
99 521302 Depreciation Expenses- Plant & Machinery 1302 Depreciation on Plant & Machinery
100 521303 Depreciation Expenses- Utilities & Installations 1305 Depreciation on Furniture & Fixtures
101 521304 Depreciation Expenses- Factory Equipments 1303 Depreciation on ITS Equipment
102 521305 Depreciation Expenses- Furnitures & Fixtures 1541 Depreciation on Office Equipment
103 521306 Depreciation Expenses- Office Equipments
104 521307 Depreciation Expenses- IT Equipments 1304 Depreciation on Motor Vehicles
105 521308 Depreciation Expenses- Construction Equipments
106 521309 Depreciation Expenses- Transport & Vehicles
107 521310 Depreciation Expenses- Sundry Assets
108 521311 Amortization Expenses - Software
109 521312 Amortization Expenses - Trade Mark, Patents, Copyright and License
110 521313 Amortization Expenses -Other Intangibles
111
112 521400 Consumables 521400
113 521401 Consumption of Spare Parts
114 521402 Consumption of Needle
115
116
117 521500 Factory Facility Expenses 521500
118 521501 Rental Expenses 243 Factory Rent
119 521502 House Keeping 1872 House Keeping
120 521503 Factory Compliance Expenses
121
122 521600 Factory Transportation Expenses 521600
123 521601 Transportation Expenses-Fuel 1283 Fuel for Vehicle
124 1284 CNG Cost
125 1761 Mobil Bill
126 521602 Transportation Expenses-Maintenance 1282 Repairs & Maintenance-Vehicle
127 1291 Servicing Materials
128 1292 Spare parts-Vehicle
129 1293 Tyre, Tube and Flap
130 1294 Denting and Painting Charges
131 1295 Tyre & Tube Volcanising
132 1296 Workshop Charges
133
134 521603 Transportation Expenses-Others 1285 Toll Charges
135 1286 Parking Charges
 Page 15 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

136 1287 Traffic Penalty

137 1297 Insurance Premium-Vehicle
138 1298 Fitness Certificate
139 1299 Tax Token
140 1300 Route Permit
141 1290 Other Vehicle Expenses
142
143 521700 Factory General Expenses 521700
144 521701 Printing & Photocopy Expenses 221 Printing Expenses
145 521702 Conveyance
146 521703 Miscellaneous Expenses 1839 Miscellaneous Expenses
147 521704 Business Development Expenses 226 Business Development
148 521705 Gift & Donation 1322 Donation
149 521706 Religious Expenses 1586 Zakat - Treatment
150 1585 Zakat - General
151 521707 Crockeries & Cutleries
152 521708 Stationery Expenses 222 Stationery Expenses
153 521709 Security Services
154 521710 Testing Charge 1670 Water Test
155 521711 Registration and Renewal Fees 228 License & Renewal
156 521712 Rent, Rates & Taxes
157 521713 Fees & Charges
158 521714 Subscription 1323 Subscription
159 521715 Insurance Premium 1319 Insurance Premium-Fire
160 1781 Insurance Premium-Cash in Safe
161
162 521716 Postage & Courier Expenses 1270 Courier Charges-International
163 1271 Courier Charges-Local
164 1563 Postage & Stamp
165 521717 Mobile Expense 1264 Mobile Expenses
166 1263 Telephone & Fax Expenses
167 521718 IP Phone Expense 1265 IP Phone Bill
168 521719 Internet Expenses 1266 Internet Bill
169 521720 EDI Charges 1268 EDI Chagres
170
171 521721 Impairment Expenses
172 Impairment Expenses
173 521800 Other Manufacturing Expenses 521800
174 521801 Other Manufacturing Expenses
175
176 522000 Administrative Expenses 522000
177 522100 Manpower Expenses 522100
178
179 522101 Salary & Allowances 1324 Salary & Allowances
180 522102 Overtime & Others 1326 Overtime
181 522103 Festival Bonus Expenses 1325 Festival Bonus
182 522104 Earn Leave 1331 Earn Leave
183 522105 Contribution to WPPF 1336 Contribution to WPPF
184 522106 Service Benefit 1330 Service Benefit
185 522107 Leave Allowance 1329 Maternity Benefit
186 522108 Compensation Allowance 1337 Notice Pay
187 522109 Transfer Allowance 1782 Transfer Allowance
188
189
190 522110 Welfare Expenses 1869 Welfare and Ceremonial Expenses
191 522111 Iftar Allowance
192 522112 Uniform & Liveries Expenses 1332 Uniform
193 522113 Training Expenses 1334 Training Expenses
194 522114 Workshop and Seminar Expenses
195 522115 Medicine & Medical Expenses 1328 Medical Expenses
196 522116 Entertainment Expenses
197 522117 Travelling Expenses 1385 Airfare-Overseas
198 1386 Hotel Expenses-Overseas
199 1387 Perdiem Allowance-Overseas
200 1388 Conveyance Expenses-Overseas
201 1389 Visa Processing Fees
202 1390 Other Traveling Expenses-Overseas
203 1391 Airfare-Domestic
 Page 16 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

204 1392 Hotel Expenses-Domestic

205 1393 Perdiem Allowance-Domestic
206 1394 Conveyance Expenses-Domestic
207 1556 Other Traveling Expenses-Domestic
208
209 522118 Group Insurance 1506 Group Insurance
210 522119 Transportation Expenses-Fuel 1359 Fuel for Vehicle
211 1360 CNG Cost
212 1760 Mobil Bill
213 522120 Staff Mess/ Canteen Expenses
214
215 522121 Directors Remuneration 1630 Directors' Remuneration
216
217
218 522200 Utilities Expenses 522200
219 522201 Electricity Expenses 1342 Electricity Bill
220 522202 Gas Expenses 1341 Gas Bill
221 522203 WASA Expenses 1343 WASA Bill
222 522204 Fuel Expenses 1569 Fuel for Generator
223 1657 Fuel for Boiler
224
225 522300 Depreciation & Amortization Expense 522300
226 522301 Depreciation Expenses- Buildings 1378 Depreciation on Building
227 522302 Depreciation Expenses- Plant & Machinery 1381 Depreciation on Furniture & Fixtures
228 522303 Depreciation Expenses- Utilities & Installations 1379 Depreciation on ITS Equipment
229 522304 Depreciation Expenses- Factory Equipments 1542 Depreciation on Office Equipment
230 522305 Depreciation Expenses- Furnitures & Fixtures
231 522306 Depreciation Expenses- Office Equipments 1380 Depreciation on Motor Vehicles
232 522307 Depreciation Expenses- IT Equipments
233 522308 Depreciation Expenses- Construction Equipments
234 522309 Depreciation Expenses- Transport & Vehicles
235 522310 Depreciation Expenses- Sundry Assets
236 522311 Amortization Expenses - Software
237 522312 Amortization Expenses - Trade Mark, Patents, Copyright and License
238 522313 Amortization Expenses -Other Intangibles
239
240 522400 Office Operating Expenses 522400
241 522401 Management Expenses 273 Directors' Expenses
242 522402 Rental Expenses 1582 Office Rent
243 522403 House Keeping
244 522404 Fire Fighting Expenses
245 522405 Printing & Photocopy Expenses 262 Printing Expenses
246 522406 Crockeries & Cutleries
247 522407 Stationery Expenses 263 Stationery Expenses
248 522408 Security Services 1547 Security Hire Charges
249 522409 Insurance Premium 1395 Insurance Premium-Fire
250 1780 Insurance Premium-Cash in Safe
251 1796 Insurance Premium-All Risk
252 522410 Mobile Expense 1346 Mobile Expenses
253 1345 Telephone & Fax Expenses
254 522411 IP Phone Expense 1347 IP Phone Bill
255 522412 Internet Expenses 1348 Internet Bill
256 522413 Conveyance
257
258 522500 Office General Expenses 522500
259 522501 Office General Expenses
260
261 522600 Other Administrative Expenses 522600
262 522601 Repair & Maintenance Expenses
263 Repairs & Maintenance-Building 1355 Repairs & Maintenance-Building
264 Repairs & Maintenance-Furniture & Fi 1357 Repairs & Maintenance-Furniture
265 Repairs & Maintenance-IT Equipment 1509 Repairs & Maintenance-ITS Equipment
266 Repairs & Maintenance-Other Equipm 1814 Repairs & Maintenance-Office Equipment
267 1356 Repairs & Maintenance-Electrical
268
269 268 Photocopy Expenses
270
271 522602 Miscellaneous Expenses 1840 Miscellaneous Expenses
 Page 17 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

272 522603 Business Development Expenses 267 Business Development

273 522604 Gift & Donation 1398 Donation
274 1711 Orphan-Donation
275 522605 Religious Expenses 1587 Zakat - Treatment
276 1588 Zakat - General
277 1744 Outlet Rent
278 1745 Outlet Rent-Rise_Bashundhara
279 1746 Outlet Rent-Rise_Banani
280 Utilities-Outlet 1748 Utilities-Moshco_Bashundhara
281 1767 Bashundhara_Electricity Bill
282 1749 Utilities-Moshco_Banani
283
284
285 522606 Testing Charge 1672 Water Test
286 522607 Registration and Renewal Fees 1400 Bond License
287 1401 Custom Sarker License
288 1402 Fire License
289 1403 EPB
290 1404 IRC
291 1405 ERC
292 1406 Trade License
293 1407 Boiler
294 1409 BGMEA
295 1410 Environment
296 1411 C & F License
297 1578 ABC License
298 1579 Health License
299 1580 Education License
300 1581 Roads & Highway
301 1620 Lisence Renewal Fee-Wasa
302 1729 PWD License
303 1733 Civil Aviation-License
304 1786 Rajuk License
305
306
307 522608 Rent, Rates & Taxes 271 Rent, Rates & Taxes
308 522609 Fees & Charges
309 522610 Subscription 1399 Subscription
310 522611 Professional Expenses
311
312 Credit Rating Expenses 1584 Credit Rating Fees
313 259 Legal & Professional Fees
314 1412 Statutory Audit Fees
315 1413 Compliance Audit Fees
316 1838 SQP Audit
317 1645 Consultancy Fees
318
319 522612 Books, Periodicals and Newspaper Expenses 274 Books & Newspaper
320
321
322
323 522613 Postage & Courier Expenses 1352 Courier Charges-International
324 1353 Courier Charges-Local
325 1564 Postage & Stamp
326 522614 EDI Charges 1554 EDI Chagres
327
328 522615 Beautification Expenses
329 522616 Research & Development Expenses
330 522617 Advertisement Expense 272 Advertisement Expenses
331 522618 CSR Expenses
332 522619 Environmental Expenses
333 522620 Ceremonial Expense
334
335 522700 Statutory Expenses 522700
336 522701 Central Fund for WPF & WWF 1536 Central Fund for WPF & WWF
337 522702 Income Tax Expenses 1485 Income Tax Expenses
338 522703 Deferred Tax Expenses 1486 Deferred Tax on Income
339
 Page 18 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

340
341 522800 Vehicle Running Expenses 522800
342 522801 Transportation Expenses-Maintenance 1358 Repairs & Maintenance-Vehicle
343 1367 Servicing Materials
344 1368 Spare parts-Vehicle
345 1369 Tyre, Tube and Flap
346 1370 Denting and Painting Charges
347 1371 Tyre & Tube Volcanising
348 1372 Workshop Charges
349
350 522802 Transportation Expenses-Others 1361 Toll Charges
351 1362 Parking Charges
352 1363 Traffic Penalty
353 1373 Insurance Premium-Vehicle
354 1374 Fitness Certificate
355 1375 Tax Token
356 1376 Route Permit
357 1555 Other Vehicle Expenses
358
359 522803 Impairment Expenses
360 Impairment Expenses
361
362 523000 Selling & Distribution Expens 523000
363 523100 Selling Expenses 523100
364 523101 Commission Expenses
365
366 Agency Commission 1483 Buyer's Agent Commission
367 1420 Local Agent Commission
368 Sales Commission
369 Buyers Commission 283 Buyer's Commission
370 Flat Sales Commission 1562 Flat Sales Commission
371 Dealers Commission
372 523102 Other Selling Expenses
373 Manpower Expenses 1551 Manpower Expenses
374 Sales Target Bonus 1763 Target Bonus-Rise
375 B/L Charges 1433 B/L Charges
376 Buyer's Claim 1481 Buyer's Claim
377 Sample Expenses 1418 Sample Making Expenses
378 Cash Discount
379 After Sales Service Expenses
380 Bad Debt Expenses 279 Irrecoverable Debts
381 Market Research Expenses
382 Loss on Disposal of Assets
383 Loss on Financial Instruments
384 Sales Promotion
385 Export Discount
386 Business Development Expenses 282 Business Development
387
388
389
390 Product Liability Insurance Charge 1440 PLI Charges
391 Product Development Fee 1591 Product Development Fee-PDF
392 Agent Fee and Charges 1444 Agent's Fee
393 Export Documentation Charges
394 Swift Charge 1438 Swift/Cable Charge
395 Discrepency Charges 1439 Discrepancy Charges
396 Reimbursement Charges 1441 Reimbursement Charges
397 LC Acceptance Commission 1680 L/C Acceptance Commission
398 LC Amendment Charge 1462 L/C Amendment Charge
399 LC Advising Charge
400 EXP
401 Export Bill Courier Charge
402 Export Bill Handling Charge
403 PRC
404 FDD Issuing
405 Total Sourcing Fee
406
407
 Page 19 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

408 523200 Distribution Expenses 523200

409 523201 Distribution Expenses
410 Shipping Agent Expenses
411 Air Freight 1611 Air Freight-Outward_Own Cost
412 1807 Air Freight-Outward_Prepaid Expenses
413 1613 Air Freight - Outward_Supplier Cost
414 1612 Air Freight - Outward_Buyer Cost
415 1480 Air Freight Charges for Inefficiency
416
417
418 Clearing & Forwarding Expenses 1423 C & F Charges-Outward
419 Handling Charges
420 Ocean Freight 1421 Sea Freight - Outward
421 Transportation Fuel
422 Transportation Maintenance
423 Transportation Others
424 Delivery Expenses 1424 Carrying Expenses-Outward
425 Forwarding Expenses
426 Stuffing & Others
427 Warehouse Expenses 1425 Warehouse Expenses
428
429 523202 Other Distribution Expenses
430 Depreciation Expenses-Furnitures & F 1428 Depreciation on Furniture & Fixtures
431 Depreciation Expenses-IT Equipments 1426 Depreciation on ITS Equipment
432 Depreciation Expenses-Transport & Ve 1427 Depreciation on Motor Vehicles
433
434 524000 Marketing Expenses 524000
435 524100 Marketing Expenses 524100
436 524101 Marketing Expenses
437 Trade Fair Expenses
438 Sponsorship Expenses
439 Travelling and Tour Expenses
440 Event & Sponsorship
441 Buyer Entertainment Expense
442 525000 Financial Expenses 525000
443 525100 Bank Charge & Others 525100
444 525101 Bank Charge
445 Excise Duty
446 Bank Courier Charges 1573 Courier Charge
447
448 Loan Processing Fee
449 Annual Maintenance Charge
450
451 Other Bank Charge 1766 Collection Charges-Rise
452
453 525200 Interest on Loan 525200
454 525201 Interest on Long Term Loan
455 Interest on Long Term Loan 1471 Interest on Long Term Loan
456
457
458
459 525202 Interest on Short Term Loan
460 Interest on Bank Overdraft 1451 Interest on Overdraft
461 Interest on Packing Credit 1452 Interest on Packing Credit
462 Interest on Invoice Financing
463
464 525203 Interest on Export Bill Liabilities
465 Interest on UPAS 1768 Interest on Upas_Raw Materials
466 Interest on EDF 1454 Interest on EDF
467 Interest on Acceptance Liabilities 1453 Interest on BTB
468
469 525300 Other Financial Expenses 525300
470 525301 Exchange Loss/Gain on FC 1470 Loss on Foreign Currency Conversion
471 525302 Agent Trade Credit Service 1446 Trade Credit Service-TCS
472 525303 Interest on Inter Company Loan
473 525304 Interest on Lease Finance
474
475 525400 Consumables
 Page 20 of 20

Parent1 Parent2- Code-Sub Mapping

SL.NO Parent-1 Parent-2 Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Sub Account Description Mapping Details
Descriptions Descriptions A/c Code

476 525500 Inventory Cost Variance Account

477 525600 IPV- Invoice Price Variance
478 525700 PPV-Purchase Price Variance
479 525800 Material Outside Processing
480 525900 Overhead Account
481 526000 Resource Account
482 526100 Inventory Expense
483 526200 LCM Variance
484 526300 Tax Variance
485 526400 LCM Default Charges
486 526500 Revaluation Amortization
487 526600 Deferred Depreciation Expense
488 526700 Depreciation Adjustments
489 526800 Office Supplies
490 526900 Group Support Expenses