List of Ledger

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List of Ledger

List of Ledger Accounts in Tally

*Capital A/c*

Mohan Capital Account
Syscom Capital Account
Drawing or Withdrawal Account
House Rent
Income Tax
LIC Premium – Debit
LIC Refund – Credit
Mediclaim Insurance Premium – Debit
Mediclaim Insurance Premium – Credit
Personal Expenses

*Purchase Accounts*

Purchase of Ram medical
Purchase of Services
Purchase of Finished Goods
Purchase Returns

*GST Purchase Ledgers according to different rates:*

Purchase @ 0%
Purchase @ 5%
Purchase @ 12%
Purchase @ 18%
Purchase @ 28%

*Sales Accounts*

Sales of Shivkumar Shop
Sales of Services
Sales of Finished Goods
Sales Returns

*GST Sales Ledgers according to different rates:*

Sales @ 0%
Sales @ 5%
Sales @ 12%
Sales @ 18%
Sales @ 28%

*Indirect Expenses*

Advertisement Expenses
Auditing Fees
Bad Debts
Bank Charges
Bank Commission
Vehicle Expenses such as Car Expenses or Truck Repair
Carriage Outwards i.e. on sales
Commission on Sales or any other commission
Depreciation on Fixed Assets
Donation of any kind
Insurance including Fire Insurance & Marine Insurance
Forex loss due to change in exchange rates
General Expenses
Factory Rent
Warehouse Rent
Godown Rent
Interest Expense including Interest on Loan
Interest on Capital for Personal Accounts
Legal Expenses
Loss due to damage
Loss due to fire
Loss in Transit
Loss on Assets
Loss on Joint Venture
Repairs for Machinery
Commission to Manager
Misc. Expenses
Office Expenses
Packing Expenses
Fuel Expenses
Postage, Courier, Fax, Telegram and Mail Expenses
Printing, Stationery and Advertisement Expenses
Provision for Bad & Doubtful Debts
Provision for Discount on Debtors
Refreshment Expenses such as tea, coffee, biscuits etc.
General Repairs and Renovation Expenses
Shop Expenses
Shop Rent
Showroom Repair
Trade Expenses
Travelling Expenses

*Direct Expenses*

Discount given on Sales
Cash Discount given on Sales
Direct Materials
Freight Charges
Labour Charges or Wages
Payroll Taxes like Professional Taxes
Manufacturing Expenses
Electricity Expenses relating to factory
Loading & Unloading Expenses
Warehousing Expenses
Customs Clearing Expenses
Carriage in word
Cool gas water lighting
Fuel power
Productive Exp
And all factory Exp
Railway freight
Rent and Tax

*Direct Incomes*

Interest receive
Commission receive
Discount receive
Discount on Creditors
Interest on drawing
Interest on investment
Old reserve
Profit on consignment
Profit on joint venture
Profit on sales of assets
Rent receive
Sundry income

*Indirect Incomes*

Dividend Income
Sale of Scrap
Bad Debts Received
Commission Received
Discount Received
Insurance Claim Received
Interest on Drawings for personal accounts
Interest Received
Misc. Income
Provision for Discount on Creditors
Profit on Sale of an Asset
Profit on Sale of an Investment

*Current Assets*

Accrued income
Bill receive
Closing stock
Good will
Insurance claim
Prepaid tax
Suspense a/c
Loan in staff
Cash Account
Petty Cash Account
Sundry Debtors or Account Receivables
Bills Receivables Account
Income Tax Refunds
Cash in Advance to Employees
Insurance Claim Receivable
GST Refunds
VAT Refunds
Excise Refunds
Customs Refunds
Closing Stock
Finished Goods
Manufacturing Materials
Packaging Materials
Office Supplies such as pens, pencils, staplers, tape and so on.
Advance Payments for any Purchases
Interest Receivable
Accrued Income
Advance Deposits – Deposits paid in advance for purchasing goods and services.

*Fixed Assets*

Mobiles used for business
Vehicles used for business

*Current Liabilities*

undry Creditors or Accounts Payables
Income Tax Payable
GST Payable
VAT Payable
Excise Payable
Customs Payable
Interest Payable
Bank Account Overdrafts
Bank Account Open Cash Credit
Accrued Expenses like salaries payable.
Customer Deposits.
Dividends Payable.
Short Term Loans

* Deposits (Assets)*

Telephone Deposit
Credit Card Deposit
Refundable Deposits in colleges, schools, libraries, trusts etc.
Advance Deposit for purchasing goods or services
VAT Deposit
Excise Deposit
Customs Deposit

*Duties & Taxes *

Input CGST
Input SGST
Input IGST
Input GST Cess
Output CGST
Output SGST
Output IGST
Output GST Cess
Input VAT
Output VAT
Input Excise Duty
Output Excise Duty
Customs Duty
Income Tax Payable
Income Tax Refundable
Professional Tax Payable
Professional Tax Refundable

*Bank Accounts*

State Bank of India
Bank of Baroda


Cash Account
Petty Cash Account

*Deposits (Assets)*

Telephone Deposit
Credit Card Deposit
Refundable Deposits in colleges, schools, libraries, trusts etc.
Advance Deposit for purchasing goods or services
VAT Deposit
Excise Deposit
Customs Deposit


Mutual Funds
National Savings Certificates
Post Office Savings Deposits
Investment in Gold
Investment in Silver
Gold, Silver and other precious ornaments

*Loans & Advances (Assets)*

Loan given to an Employee
Loan given to a Partner
Loan given to a Director
Income Tax Refund Not Received
GST Refund Not Received
Customs Refund Not Received
Excise Refund Not Received
VAT Refund Not Received

*Loans (Liability)*

Loans taken from Banks
Loans taken from Financial Institutions such as NBFC (Non-Banking Financial Companies)
Loan taken from Government
Loan taken from Director
Loan taken from Partner
Loan taken from an Employee


Capital Reserve
Bad Debt Reserve
Capital Redemption Reserve
Dividend Redemption Reserve
Preference Redemption Reserve
Debenture Redemption Reserve
Bond Redemption Reserve

*Secured Loans*

Mortgage Loan
Term Loan
Car Loan
Cash Credit
Secured Overdraft

*Unsecured Loans*

Education Loan
Personal Loan
Overdraft – without deposit as a security
Credit Card – without deposit as a security

*Sundry Debtors*

जब हम किसी व्यक्ति या संस्था को उधार माल बेचते है तब बह हमारा देनदार(debtor) कहलाता है |

*Sundry Creditor*

जब हम किसी व्यक्ति या संस्था से उधार माल खरीदते है जिसे आगे चलकर पैसा चुकाना होता है तब बह हमारा लेनदार (Creditor) कहलाता है |

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