Professional Documents
Culture Documents
Group Codes
Group Codes
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Balance Sheet(Assets) Groups and its Group Code mapping
Particulars Code Particulars Code
II. ASSETS (2) Current assets
(1)Non-current assets (a) Current investments
(a) Property, Plant and Equipment - Quoted Trade Investments in Equity Instruments 2502
- Tangible assets 2001 - Quoted Trade Investments in preference shares 2503
- Intangible assets 2002 - Quoted Trade Investments in Government or trust securities 2504
- Capital work-in-progress 2003 - Quoted Trade Investments in debentures or bonds 2505
- Intangible assets under development 2004 - Quoted Trade Investments in Mutual Funds 2506
- Unquoted Trade Investments in Equity Instruments 2507
(b) Non-current investments - Unquoted Trade Investments in preference shares 2508
- Investment property 2101 - Unquoted Trade Investments in Government or trust securities 2509
- Quoted Trade Investments in Equity Instruments 2102 - Unquoted Trade Investments in debentures or bonds 2510
- Quoted Trade Investments in preference shares 2103 - Unquoted Trade Investments in Mutual Funds 2511
- Quoted Trade Investments in Government or trust securities 2104 - Quoted Other Investments in Equity Instruments 2512
- Quoted Trade Investments in debentures or bonds 2105 - Quoted Other Investments in preference shares 2513
- Quoted Trade Investments in Mutual Funds 2106 - Quoted Other Investments in Government or trust securities 2514
- Unquoted Trade Investments in Equity Instruments 2107 - Quoted Other Investments in debentures or bonds 2515
- Unquoted Trade Investments in preference shares 2108 - Quoted Other Investments in Mutual Funds 2516
- Unquoted Trade Investments in Government or trust securities 2109 - Unquoted Other Investments in Equity Instruments 2517
- Unquoted Trade Investments in debentures or bonds 2110 - Unquoted Other Investments in preference shares 2518
- Unquoted Trade Investments in Mutual Funds 2111 - Unquoted Other Investments in Government or trust securities 2519
- Quoted Other Investments in Equity Instruments 2112 - Unquoted Other Investments in debentures or bonds 2520
- Quoted Other Investments in preference shares 2113 - Unquoted Other Investments in Mutual Funds 2521
- Quoted Other Investments in Government or trust securities 2114 - Investments in partnership firms 2522
- Quoted Other Investments in debentures or bonds 2115 - Other investments 2523
- Quoted Other Investments in Mutual Funds 2116
- Unquoted Other Investments in Equity Instruments 2117 (b) Inventories
- Unquoted Other Investments in preference shares 2118 - Raw materials 2601
- Unquoted Other Investments in Government or trust securities 2119 - Work-in-progress 2602
- Unquoted Other Investments in debentures or bonds 2120 - Finished goods 2603
- Unquoted Other Investments in Mutual Funds 2121 - Stock-in-trade 2604
- Investments in partnership firms 2122 - Stores and spares 2605
- Other non-current investments 2123 - Loose tools 2606
- Specify at level 3 - Goods-in-transit 2607
- Others 2608
(c) Deferred tax assets (net) 2201
(c) Trade receivables
(d) Long-term loans and advances - Secured Trade Recievable Outstanding for a period exceeding six months
2701
- Capital Advances 2301 - Unsecured Trade Recievable Outstanding for a period exceeding six months
2702
- Security Deposits 2302 - Doubtful Trade Recievable Outstanding for a period exceeding six months
2703
- Loans and advances to related parties 2303 - Secured Trade Recievable Others 2704
- Advance Income Tax (Net of provision for taxes) 2304 - Unsecured Trade Recievable Others 2705
- Balances with Government Authorities 2305 - Doubtful Trade Recievable Others 2706
- Other loans and advances (Secured, considered good) 2306 - Provision for doubtful debts 2707
- Other loans and advances (Unsecured, considered good) 2307
- Other loans and advances (Doubtful) 2308 (d) Cash and cash equivalents
- Provision for doubtful advances 2309 - Cash on hand 2801
- Others 2310 - Cheques, drafts on hand 2802
- Balances with banks in current accounts 2803
(e) Other non-current assets - Bank Deposit having maturity of less than 3 months 2804
- Long-term Trade Receivables (Secured, considered good) 2401 - Bank Deposit having maturity of greater than 3 months and less than 12
2805
months
- Long-term Trade Receivables (Unsecured, considered good) 2402 - Bank Deposit having maturity of greater than 12 months 2806
- Long-term Trade Receivables (Doubtful) 2403 - Others 2807
- Provision for doubtful debts 2404
- Bank Deposit having maturity of greater than 12 months 2405 (e) Short-term loans and advances
- Others 2406 - Loans and advances to related parties 2901
Total - Other loans and advances (Secured, considered good) 2902
- Other loans and advances (Unsecured, considered good) 2903
- Other loans and advances (Doubtful) 2904
- Provision for doubtful advances 2905
- Others 2906
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Profit and Loss accounts Groups and its Group Code mapping
Particulars Code Particulars Code
Revenue from operations Other expenses
- Sale of products 3001 - Auditors' Remuneration 4601
- Sale of services 3002 - Manufacturing Expenses 4602
- Other operating revenues 3003 - Consumption of stores and spare parts 4603
- Others 3004 - Power and fuel 4604
- Rent 4605
Other Income - Repairs to buildings 4606
- Interest Income 3101 - Repairs to machinery 4607
- Dividend Income 3102 - Repairs others 4608
- Net gain/loss on sale of investments 3103 - Insurance 4609
- Other non-operating income (net of expenses) 3104 - Rates and taxes 4610
- Others 3105 - Selling & Distribution Expenses 4611
- Other Business Administrative Expenses 4612
Cost of material consumed 4001 - Travelling Expenses 4613
- Miscellaneous expenses 4614
Purchases of stock in trade 4101 - Other Expenses 4615
Change in Inventories of work in progress and finished goods 4201 Exceptional item 4701
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