Tally Group List

S.N. Ledger Name Group

1. Accrued Income Current Assets
2. Accrued Rent/ Accrued Income Current Assets
3. Advertisement Expenses Indirect Expenses
4. Advertisement Payable Current Liabilities
5. Air Conditioner Fixed Assets
6. Apprentice Premium Received Direct Incomes
7. Audit Fees Indirect Expenses
8. Bad Debts Indirect Expenses
9. Bad Debts Received Indirect Incomes
10. Bank (Name of Bank) Bank Account
11. Bank Balance Bank Account
12. Bank Charges Indirect Expenses
13. Bank Commission Indirect Expenses
14. Bank Loan Loans & Liabilities
15. Bank Overdraft Bank OD
16. Bills Payable Current Liabilities
17. Bills Receivable Current Assets
18. Bonds Current Assets
19. Building Fixed Assets
20. Capital Capital Account
21. Car Fixed Assets
22. Car Expenses Indirect Expenses
23. Car Repair Indirect Expenses
24. Carriage Direct Expenses
25. Carriage on Sales Indirect Expenses
26. Cash Cash in Hand
27. Cash at Bank Bank Account
28. Closing Stock Stock in Hand
29. Coal & Fuel Direct Expenses
30. Coal, Gas & Water of Factory Direct Expenses
31. Coffee Expenses Indirect Expenses
32. Coke Expenses Indirect Expenses
33. Commission (Cr.) / Commission Indirect Incomes
Received
34. Commission (Dr.) Indirect Expenses
35. Computer Fixed Assets
36. Consumed Material Direct Expenses
37. Creditors (A, B, C) Sundry Creditors
38. Debtors (X, Y, Z) Sundry Debtors
39. Depreciation Indirect Expenses
40. Depreciation Reserve Current Liabilities
41. Difference in Trial Balance (Dr or Suspense Account
Cr)
42. Discount (Cr.) / Discount Received Indirect Incomes
43. Discount (Dr) / Discount Allowed Indirect Expenses
44. Donation Indirect Expenses
45. Drawing Capital Account
46. Electricity Expenses Indirect Expenses
47. Expenses on Purchases Direct Expenses
48. Expenses on Sales Indirect Expenses
49. Export Duty Indirect Expenses
50. Factory Expenses (Lighting, Power Direct Expenses
etc.)
51. Factory Incomes Direct Incomes
52. Farm House Fixed Assets
53. Fire Insurance Indirect Expenses
54. Forex Gain Loss Indirect Expenses
55. Freight Direct Expenses
56. Freight Inward Direct Expenses
57. Freight on Purchase (Freight Inward) Direct Expenses
58. Freight on Sale (Freight Outward) Indirect Expenses
59. Freight Outward Indirect Expenses
60. Fuel & Power of Factory Direct Expenses
61. Furniture & Fitting Fixed Assets
62. Gas and Water Direct Expenses
63. General Expenses Indirect Expenses
64. General Reserve Current Liabilities
65. Goodwill Fixed Assets
66. Import Duty Direct Expenses
67. Income From Repair Indirect Incomes
68. Income on Assets Indirect Incomes
69. Income on Investments Indirect Incomes
70. Input VAT 4%, 12.5% Duties & Taxes
71. Insurance Indirect Expenses
72. Insurance Claim Indirect Incomes
73. Insurance Company Sundry Debtors
74. Interest (Dr.) Indirect Expenses
75. Interest on Capital Indirect Expenses
76. Interest on Drawing Indirect Incomes
77. Interest on Loan Indirect Expenses
78. Interest Received (Cr.) Indirect Incomes
79. Invest in Govt. Bond Investment
80. Investment Investment
81. Labour Charges Indirect Expenses
82. Land & Building Fixed Assets
83. Lease Hold Building Fixed Assets
84. Legal Expenses Indirect Expenses
85. Life Insurance Capital Account
86. Loan on Mortgage, Loans Loans & Liabilities
87. Loose Tools Fixed Assets
88. Loss By Damage Indirect Expenses
89. Loss by Fire Indirect Expenses
90. Loss in Transit Indirect Expenses
91. Loss on Assets Indirect Expenses
92. Loss on Joint Venture Indirect Expenses
93. Machine & Tools Fixed Assets
94. Machine Repair Indirect Expenses
95. Manager’s Commission Indirect Expenses
96. Manufacturing Expenses Direct Expenses
97. Master Plus Investment
98. Miscellaneous Expenses Indirect Expenses
99. Miscellaneous Income Indirect Incomes
100.
Motor Cycle Fixed Assets
101.
Motor Cycle Repair Indirect Expenses
102.
Mutual Fund Investment
103.
Octroi Direct Expenses
104.
Office Expenses Indirect Expenses
105.
Oil Direct Expenses
106.
Opening Stock Stock in Hand
107.
Output VAT 4%, 12.5% Duties & Taxes
108.
Outstanding Expenses Current Liabilities
109.
Packing Exp. Indirect Expenses
110.
Pan and Tea Expenses Indirect Expenses
111.
Personal Expenses Capital Account
112. Petrol Expenses Indirect Expenses

113. Plant & Machine Fixed Assets

114. Postage & Telegram Indirect Expenses

115. Power & Fuel Direct Expenses

116. Prepaid Expenses Current Assets

117. Printing & Advertisement Indirect Expenses

118. Printing & Stationery Indirect Expenses

119. Printing, Papers & Advertisement Indirect Expenses

120. Production Wages Direct Expenses

121. Profit on Consignment Indirect Incomes

122. Profit on Joint venture Indirect Incomes

123. Provision for Bad Debts Indirect Expenses

124. Provision for Discount on Creditors Indirect Incomes

125. Provision for Discount on Debtors Indirect Expenses

126. Provision for Office Expenses Current Liabilities

127. Purchase Purchase Account

128. Purchase of New Land Fixed Assets

129. Purchase of Raw Material Purchase Account

130. Purchase Return Purchase Account

131. Purchase UP/ Ex-UP Purchase Account

132. Railway Authority Sundry Debtors

133. Rates & Taxes Indirect Expenses

134. Refreshment Expenses Indirect Expenses

135. Refrigerator Fixed Assets

136. Rent Indirect Expenses

137. Rent & Tax Indirect Expenses

138. Rent on Purchase Direct Expenses

139. Rent Payable Current Liabilities

140. Rent Received Indirect Incomes

141. Repair & Renovation Indirect Expenses

142. Repairing Charges Received Indirect Incomes

143. Return Inward Sales Account

144. Return Outward Purchase Account

145. Salary Indirect Expenses

146. Salary & Wages Indirect Expenses

147. Salary Payable Current Liabilities

148. Sales Sales Account

149. Sales Return Sales Account

150. Sales UP/ Sales Ex-UP Sales Account

151. Scooter Fixed Assets

152. Shares / Bonds Investments

153. Shop Fixed Assets

154. Shop Expenses Indirect Expenses

155. Shop Rent Indirect Expenses

156. Showroom / Shop Fixed Assets

157. Showroom Repair Indirect Expenses

158. Stable Expenses Indirect Expenses

159. Stamp & Postage Indirect Expenses

160. Stationery Indirect Expenses

161. Stock (1st April and 31st March) Stock in Hand

162. Stock of Material Current Assets

163. Sundry Creditors Sundry Creditors

164. Sundry Debtors Sundry Debtors

165. Tea Exp. Payable Current Liabilities

166. Tea or Coffee Expenses Indirect Expenses

167. Telephone Expenses Indirect Expenses

168. Telephone Securities Indirect Expenses

169. Trade Expenses Indirect Expenses

170. Train Freight & Rent Direct Expenses

171. Travelling Expenses Indirect Expenses

172. Typewriter Fixed Assets

173. Unearned Income Current Liabilities

174. Vehicle Repair Indirect Expenses

175. Wages Direct Expenses

176. Wages on Production Direct Expenses

177. Loans from Promoters Loans and Liabilities

178. Bills Payable Current liabilities

179. Bills Receivable Current Assets

180.

(Source: https://instapdf.in/preview/?pdfid=23929)