annexure v - cas title and gl heads - उत्तर प्रदेश को ... (03) 1 aizawl 30...

Page No.1 Annexure - V

CODE LISTS

LIST 'A'

DISTRICTS

Sr.No. State / District District Code

Andaman & Nicobar (19)1 Andaman 1942 Nicobar 195

Andhra Pradesh (80)1 Adilabad 8052 Anantapur 8293 Chittoor 8264 Cuddapah 8285 East Godavari 8106 Guntur 8227 Hyderabad 8008 Karimnagar 8079 Khammam 80910 Krishna 82011 Kurnool 83012 Mahbubnagar 83413 Medak 80214 Nalgonda 83215 Nellore 82416 Nizamabad 80317 Prakasam 82518 Rangareddy 83819 Srikakulam 81520 Vishakhapatnam 81221 Vizianagaram 83622 Warangal 80823 West Godavari 818

Arunachal Pradesh (09)1 Chunglang 4002 Dibang Valley 973 East Kameng 914 East Siang 945 Lohit 926 Lower Subansiri 957 Papumpare 4018 Tawang 999 Tirap 9810 Upper Siang 40211 Upper Subansiri 9612 West Kameng 9013 West Siang 93

Assam (01)1 Barpeta 212 Bongaigaon 23 Cachar 224 Darrang 75 Dhemaji 4106 Dhubri 197 Dibrugarh 9

Page No.2 Annexure - V8 Goalpara 39 Golaghat 1310 Hailakandi 411 Jorhat 1112 Kakrojhar 2013 Kamrup 114 Karbi Anglong 1615 Karimganj 1716 Lakhimpur 1017 Morigaon 518 Nagoan 1419 Nalbari 820 North Cachar Hills 1821 Sibsagar 1222 Sonitpur 623 Tinsukia 15

Bihar (06)1 Araria 832 Aurangabad 583 Banka 464 Begusarai 775 Bhagalpur 806 Bholpur 527 Buxar 458 Darbhanga 749 Gaya 7010 Gopalganj 6311 Jamui 4712 Jehanabad 8113 Kaimur 3714 Kaithar 7115 Khagaria 8516 Kishanganj 4917 Lakhisarai 7518 Madhepura 6819 Madhubani 5420 Munger 7221 Muzaffarpur 6222 Nalanda 5123 Nawada 5924 Paschimi Champaran 6425 Patna 6026 Purbi Champaran 5327 Purnia 7828 Rohtas 6729 Saharsa 7630 Samastipur 5531 Saran 6632 Sheikhpura 7933 Sheohar 6534 Sitamarhi 5035 Siwan 5736 Supaul 4837 Vaishali 89

Chandigarh (39)1 Chandigarh 390

Chhattisgarh (71)1 Bastar 7622 Bilaspur 7543 Dantewada 7634 Dhamtari 704

Page No.3 Annexure - V5 Durg 7506 Janjgir-champa 7537 Jashpur 7078 Kanker 7619 Kawardha 76510 Korba 75511 Koriya 75712 Mahasamund 75913 Raigarh 75814 Raipur 76015 Rajnandgaon 76616 Surguja 756

Dadra & Nagar Haveli (69)1 Dadra & Nagar Haveli 698

Daman & Diu (67)1 Daman 6942 Diu 696

Delhi (29)1 Delhi 290

Goa (68)1 North Goa 6902 South Goa 692

Gujarat (54)1 Ahmedabad 5702 Amreli 5743 Anand 5674 Banas Kantha 5445 Bharuch 5536 Bhavnagar 5727 Dahod 5498 Dangs 5639 Gandhinagar 54010 Jamnagar 58211 Junagadh 57612 Kachchh 58613 Kheda 56614 Mahesana 54215 Narmada 55116 Navsari 55717 Panch Mahals 54818 Patan 54319 Porbandar 57320 Rajkot 58021 Sabar Kantha 54622 Surat 56023 Surendranagar 58424 Vadodara 55025 Valsad 556

Haryana (34)1 Ambala 3402 Bhiwani 3593 Faridabad 3614 Fatehabad 3515 Gurgaon 3486 Hisar 3507 Jhajjar 3498 Jind 353

Page No.4 Annexure - V9 Kaithal 35410 Karnal 34211 Kurukshetra 35512 Mahendragarh 34613 Panchkula 34514 Panipat 34315 Rewari 34716 Rohtak 34417 Sirsa 35218 Sonipat 35719 Yamunanagar 341

Himachal Pradesh (46)1 Bilaspur 4622 Chamba 4723 Hamirpur 4824 Kangra 4705 Kinnaur 4766 Kulu 4687 Lahul & Spiti 4748 Mandi 4679 Simla 46010 Sirmaur 48011 Solar 48612 Una 484

Jammu & Kashmir (44)1 Anantnag 4442 Badgam 4323 Baramulla 4424 Doda 4565 Jammu 4506 Kargil 4387 Kathua 4528 Kupwara 4369 Ladakh 45810 Poonch 44611 Pulwama 43412 Rajouri 44813 Srinagar 44014 Udhampur 454

Jharkhand (07)1 Bokaro 352 Chatra 613 Deoghar 404 Dhanbad 825 Dumka 416 Garhwa 387 Giridh 568 Godda 429 Gumla 4310 Hazaribag 8411 Koderma 7312 Lohardagga 4413 Pakur 6914 Palamu 8615 Paschimi Singhbhum 8816 Purbi Singhbhum 3617 Ranchi 8718 Sahebganj 39

Karnataka (84)1 Bagalkote 869

Page No.5 Annexure - V2 Bangalore Rural 8423 Bagalore Urban 8404 Belgaum 8705 Bellary 8586 Bidar 8667 Bijapur 8688 Chamarajanagar 8519 Chikmagalur 87710 Chitradurga 85611 Dakshin Kannad 88012 Davangere 85713 Dharwad 86014 Gadag 85915 Gulbarga 86416 Hassan 84617 Haveri 86118 Kodagu 88219 Kolar 85220 Koppal 86321 Mandya 84322 Mysore 85023 Raichur 86224 Shimoga 87425 Tumkur 85426 Udipi 88127 Uttar Kannad 872

Kerala (96)1 Alapuzha 9662 Cannur 9853 Ernakulam 9704 Idukki 9765 Kasargod 9896 Kollam 9637 Kottayam 9688 Kozhikode 9809 Malappuram 98310 Palakkad 97411 Pathanamthitta 97812 Thiruvananthapuram 96013 Thrissur 97214 Wayanad 988

Lakshadweep (89)1 Lakshadweep 890

Madhya Pradesh (70)1 Balaghat 7522 Barwani 7233 Betul 7174 Bhind 7395 Bhopal 7646 Chhatarpur 7447 Chhindwara 7158 Damoh 7089 Datia 74210 Dewas 71911 Dhar 72412 Dindori 71113 East Nimar 71814 Guna 73615 Gwalior 74016 Harda 70617 Hoshangabad 716

Page No.6 Annexure - V18 Indore 72019 Jabalpur 71020 Jhabua 72621 Katni 70922 Mandia 71223 Mandsaur 72824 Morena 73825 Narsimhapur 71426 Neemuch 72927 Panna 74528 Raisen 70229 Rajgarh 73430 Ratlam 72731 Rewa 74732 Sagar 70533 Satna 74634 Sehore 70035 Seoni 71336 Shahdol 74937 Shajapur 73238 Sheopur 70139 Shivpuri 73740 Sidhi 74841 Tikamgarh 74342 Ujjain 73043 Umaria 70344 Vidisha 73545 West Nimar 722

Maharashtra (60)1 Ahmadnagar 6222 Akola 6463 Amravati 6444 Aurangabad 6245 Bhandara 6386 Beed 6287 Buldhana 6488 Chandrapur 6369 Dhule 65410 Gadchiroli 66011 Gondia 63912 Greater Bombay 60013 Hingoli 62714 Jalgaon 65615 Jalna 62516 Kolhapur 60817 Latur 66218 Nagpur 64019 Nanded 63220 Nandurbar 65521 Nasik 65022 Osmanabad 63023 Parbhani 62624 Pune 62025 Raigad 60326 Ratnagiri 60527 Sangli 61228 Satara 61529 Sindhudurg 60730 Solapur 61031 Thane 60132 Wardha 64233 Washim 64734 Yavatmal 634

Page No.7 Annexure - VManipur (15)

1 Bishenur 1552 Chandel 1573 Churachandpur 1524 Imphal 1585 Senapati 1506 Tamenglong 1567 Thoubal 1538 Ukhrul 154

Meghalaya (02)1 East Garo Hills 232 East Khasi Hills 263 Jaintia Hills 254 Ri Bhoi 285 South Garo Hills 296 West Garo Hills 247 West Khasi Hills 27

Mizoram (03)1 Aizawl 302 Champhal 313 Kolasib 8964 Lawngtlai 8985 Lunglei 326 Mamit 337 Saiha 348 Serchhip 897

Nagaland (14)1 Dimapur 1412 Kohima 1403 Mokokchung 1424 Mon 1465 Phek 1486 Tuensang 1447 Wokha 1478 Zunheboto 149

Orissa (16)1 Angul 1692 Balangir 1843 Baleshwar 1724 Bargarh 1735 Bhadrak 1716 Boudh 1877 Cuttak 1708 Deogarh 1889 Dhenkanal 17810 Gajapati 16111 Ganjam 16212 Jagatsinghpur 17513 Jaipur 17714 Jharsuguda 18915 Kalahandi 16816 Kendrapara 17917 Keonjhar 17618 Khurda 18119 Korapur 16620 Malkangiri 16321 Mayurbhanj 17422 Nawapara 18523 Nayagarh 183

Page No.8 Annexure - V24 Nowrangpur 16525 Phulabani 16426 Puri 16027 Rayagada 16728 Sambalpur 18229 Sonepur 18630 Sundargarh 180

Pondicherry (99)1 Karaikal 9922 Mahe 9943 Pondicherry 9904 Yanam 996

Punjab (30)1 Amritsar 3102 Bathinda 3043 Faridkot 3364 Fatehgarh Sahib 3185 Ferozpur 3066 Gurdaspur 3127 Hoshiarpur 3328 Jalandhar 3209 Kapurthala 31410 Ludhiana 33011 Mansa 31612 Moga 32213 Muktsar 32414 Nawanshahr 32615 Patiala 30016 Rupnagar 33417 Sangrur 302

Rajasthan (50)1 Ajmer 5102 Alwar 5023 Banswara 5344 Baran 5125 Barmer 5236 Bharatpur 5047 Bhilwara 5088 Bikaner 5209 Bundi 53610 Chittaurgarh 53511 Churu 51612 Dausa 50913 Dholpur 50514 Dungarpur 53315 Ganganagar 51816 Hanumangarh 51717 Jaipur 50018 Jaisalmer 52219 Jalor 52520 Jhalawar 53921 Jhunjhunu 51522 Jodhpur 53023 Karauli 51924 Kota 53725 Nagaur 51126 Pali 52827 Rajsamand 51428 Sawai Madhopur 50629 Sikar 51330 Sirohi 526

Page No.9 Annexure - V31 Tonk 50732 Udaipur 531

Sikkim (17)1 East Sikkim 1962 North Sikkim 1983 South Sikkim 1994 West Sikkim 197

Tamil Nadu (90)1 Ariyalur 1022 Coimbatore 9203 Cuddalore 9064 Dharmapuri 9165 Dindigul 9396 Erode 9247 Kancheepuram 9038 Kanyakumari 9369 Karur 91210 Chennai 90011 Madurai 93012 Nagapattinam 90913 Namakkal 91514 Nilgiris 91815 Perambalur 91416 Pudukkottai 93817 Ramanathapuram 93218 Salem 91319 Sivaganga 92220 Thanjavur 90821 Theni 94222 Thiruvallur 90223 Thiruvarur 90724 Tiruchirapalli 91025 Tirunelvali 93426 Tiruvannamalai 91927 Toothukudi 93328 Vellore 90429 Villupuram 94030 Virudhunagar 926

Tripura (18)1 Dhalai 1932 North Tripura 1903 South Tripura 1924 West Tripura 191

Uttar Pradesh (20)1 Agra 2602 Aligarh 2643 Allahabad 2204 Ambedkar Nagar 2155 Auraiya 2596 Azamgarh 2267 Baghpat 2758 Bahraich 2449 Ballia 23510 Balrampur 24111 Banda 21812 Bara Banki 20213 Bareilly 25014 Basti 24215 Bijnor 27616 Budaun 267

Page No.10 Annexure - V17 Bulandshahr 26818 Chandauli 22919 Chitrakoot 20720 Deoria 23621 Etah 26622 Etawah 25623 Faizabad 22424 Farrukhabad 25425 Fatehpur 20826 Firozabad 20327 Gautam Buddha Nagar 27128 Ghaziabad 26929 Ghazipur 23430 Gonda 24331 Gorakhpur 24032 Hamirpur 21633 Hardoi 20634 Hathras 26335 Jalaun 21236 Jaunpur 22837 Jhansi 21438 Jyotiba Phule Nagar 27939 Kanauj 25540 Kanpur City 21041 Kanpur Dehat 21142 Kaushambi 22143 Kushi Nagar 23744 Lakhimpur Kheri 24745 Lalitpur 21346 Lucknow 20047 Maharajganj 22548 Mahoba 21749 Mainpuri 25850 Mathura 26251 Mau 25352 Meerut 27053 Mirzapur 23254 Moradabad 27855 Muzaffarnagar 27256 Pilibhit 24957 Pratapgarh 22258 Rai Bareli 20459 Rampur 28060 Saharanpur 27461 Sant Kabir Nagar 22762 Sant Ravidas Nagar 23163 Shahjahanpur 25264 Shravasti 24665 Sidharthanagar 25766 Sitapur 24567 Sonbhadra 28868 Sultanpur 22369 Unnao 20570 Varanasi 230

Uttaranchal (21)1 Almora 2822 Bageshwar 2383 Chamoli 2844 Champawat 2335 Dehra Dun 2876 Garhwal 2857 Haridwar 2778 Nainital 281

Page No.11 Annexure - V9 Pithoragarh 28310 Rudraprayag 20111 Tehri Garhwal 28612 Udham Singh Nagar 21913 Uttar Kashi 289

West Bengal (10)1 Bankura 1152 Barddhaman 1203 Birbhum 1224 Dakshin Dinajpur 1315 Darjiling 1326 Harora 1107 Hugli 1078 Jalpaiguri 1349 Koch Bihar 13610 Kolkata 10011 Maldah 12812 Medinipur 11213 Mushidabad 12614 Nadia 12415 North 24 Parganas 10116 Puruliya 11717 South 24 Parganas 10318 Uttar Dinajpur 130

Figure in bracket shown along with the state name represents the state code.

Annexure - V

Page no. 12

EXPLANATION FOR CODING UNDER COMPUTERISATION

For example:

For example:

Under the head ‘Other Liabilities’ (Liabilities), a new head viz., Sales Tax Payable may be opened by giving a separate code viz., 1 00222 00. Similarly, further new GL heads

under ‘Other Liabilities’ may be opened by assigning separate individual codes for each Heads of Account like, 1 00223 00, 1 00224 00, ………..

The above example may be followed for opening new GL Heads under Liabilities, Assets, Income and Expenditure.

The GL Code No.for Paid Up Capital – Others is 1 00003 00The code numbers for the sub head under the above GL head may be given as under:a) Paid up capital – Others – SHG. The GL Code will be 1 00003 01b) Paid up capital – Others – NGO. The GL Code will be 1 00003 02In the same manner, there is a scope for opening upto 99 sub heads under each GL Head.10. Under Assets, Liabilities, Income and Expenditure, it has been provided for opening new GL Heads and coding for the new heads will be as under:

1. Each GL Head comprises a code of 17 digits2. The code can be bifurcated into two parts ‘constant’ and ‘variable’

3. The first 9 digits are constants with state, district and society codes.

4. The first two digits marked as ‘ss’ denotes the respective state code (State code as given in Basic Statistical Returns (BSR) 1 and 2 System introduced by RBI may

strictly be adopted) 5. The third and fourth digits marked as ‘dd’ denote district codes (District code as given in Basic Statistical Returns (BSR) 1 and 2 System introduced by RBI may strictly

be adopted) 6. The subsequent 5 digits marked as ‘npacs’ represent the code for each society

7. The remaining 8 digits represent the GL Head code and are variables.

8. The 8 digit GL Head codes assigned for each GL Account should not be altered

9. Under each GL Head (8 digit code), there is a scope for opening upto 99 sub GL heads by assigning separate codes as under:

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Title Code Parent Code Account Head DescriptionReport Type (Balance Sheet, P & L, Trading)

Normal Balance (Debit or Credit)

ss dd npacs 50 1 00001 ss dd npacs 50 0 00000 Capital B Css dd npacs 50 1 00002 ss dd npacs 50 1 00001 Paid Up Capital B Css dd npacs 50 1 00003 ss dd npacs 50 1 00002 Paid Up Capital - Individuals B Css dd npacs 50 1 00004 ss dd npacs 50 1 00002 Paid Up Capital - Government B Css dd npacs 50 1 00005 ss dd npacs 50 1 00002 Paid Up Capital - Others B Css dd npacs 50 1 00006 ss dd npacs 50 0 00000 Reserves and Funds (created out of surplus of PACS) B Css dd npacs 50 1 00007 ss dd npacs 50 1 00006 Reserve Fund B Css dd npacs 50 1 00008 ss dd npacs 50 1 00006 Capital Reserve B Css dd npacs 50 1 00009 ss dd npacs 50 1 00006 Agriculture Credit Stabilization Fund B Css dd npacs 50 1 00010 ss dd npacs 50 1 00006 Dividend Equalization Fund B Css dd npacs 50 1 00011 ss dd npacs 50 1 00006 Common Good Fund B Css dd npacs 50 1 00012 ss dd npacs 50 1 00006 Building Fund (created out of surplus by PACS) B Css dd npacs 50 1 00013 ss dd npacs 50 1 00006 Other Reserves (to be specified) B Css dd npacs 50 1 00014 ss dd npacs 50 0 00000 Grants and Other Funds B Css dd npacs 50 1 00015 ss dd npacs 50 1 00014 Provident Fund B Css dd npacs 50 1 00016 ss dd npacs 50 1 00014 Building Fund (received from State Govt.) B Css dd npacs 50 1 00017 ss dd npacs 50 1 00014 Recapitalisation Assistance Fund - Contribution from GoI B C

ss dd npacs 50 1 00018 ss dd npacs 50 1 00014 Recapitalisation Assistance Fund - Contribution from State Govt.B C

ss dd npacs 50 1 00019 ss dd npacs 50 1 00014 Subsidy meant for Society B Css dd npacs 50 1 00020 ss dd npacs 50 1 00014 Other Grants (to be specified) B Css dd npacs 50 1 00021 ss dd npacs 50 0 00000 Profit and Loss Account (if closing balance is profit) B Css dd npacs 50 1 00022 ss dd npacs 50 0 00000 Deposits B Css dd npacs 50 1 00023 ss dd npacs 50 1 00022 Saving Deposit B Css dd npacs 50 1 00024 ss dd npacs 50 1 00022 Recurring Deposit B Css dd npacs 50 1 00025 ss dd npacs 50 1 00022 Fixed Deposits B Css dd npacs 50 1 00026 ss dd npacs 50 1 00022 Reinvestment Deposits B Css dd npacs 50 1 00027 ss dd npacs 50 1 00022 Current Deposits B Css dd npacs 50 1 00028 ss dd npacs 50 1 00022 Other Deposits (to be specified) B Css dd npacs 50 1 00029 ss dd npacs 50 0 00000 Borrowings B Css dd npacs 50 1 00030 ss dd npacs 50 1 00029 Borrowings from DCCB / SCB B Css dd npacs 50 1 00031 ss dd npacs 50 1 00030 ST (SAO) / KCC Credit Limit B Css dd npacs 50 1 00032 ss dd npacs 50 1 00030 MT/LT Agri Loans B Css dd npacs 50 1 00033 ss dd npacs 50 1 00030 MT Conversion B Css dd npacs 50 1 00034 ss dd npacs 50 1 00030 MT/LT Reschedulement B Css dd npacs 50 1 00035 ss dd npacs 50 1 00030 SHG Loans B C

CODE LIST FOR TITLE ACCOUNT HEADS

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ss dd npacs 50 1 00036 ss dd npacs 50 1 00030 Non Farm Sector Loans B Css dd npacs 50 1 00037 ss dd npacs 50 1 00030 Fertilizer Cash Credit Limit B Css dd npacs 50 1 00038 ss dd npacs 50 1 00030 Seeds Cash Credit Limit B Css dd npacs 50 1 00039 ss dd npacs 50 1 00030 Cash Credit Limit for Agriculture Produce B Css dd npacs 50 1 00040 ss dd npacs 50 1 00030 Cash Credit Limit for Gold Loans B Css dd npacs 50 1 00041 ss dd npacs 50 1 00030 Public Distribution Scheme CC Limit B Css dd npacs 50 1 00042 ss dd npacs 50 1 00030 Consumer Commodities CC Limit B Css dd npacs 50 1 00043 ss dd npacs 50 1 00030 Other Non Credit Activities B Css dd npacs 50 1 00044 ss dd npacs 50 1 00030 Loans against Deposits with DCCB / SCB B Css dd npacs 50 1 00045 ss dd npacs 50 1 00030 Other Borrowings from DCCB / SCB (to be specified) B Css dd npacs 50 1 00046 ss dd npacs 50 1 00029 Borrowings from State Government B C

ss dd npacs 50 1 00047 ss dd npacs 50 1 00029 Borrowings from Other Institutions (other than DCCB/SCB/State Govt.) B C

ss dd npacs 50 1 00048 ss dd npacs 50 0 00000 Other Liabilities B Css dd npacs 50 1 00049 ss dd npacs 50 1 00048 Interest Accrued on Deposits B Css dd npacs 50 1 00050 ss dd npacs 50 1 00048 Interest Accrued on Borrowings B Css dd npacs 50 1 00051 ss dd npacs 50 1 00048 Unclaimed Dividend B Css dd npacs 50 1 00052 ss dd npacs 50 1 00048 Sundry Creditors B Css dd npacs 50 1 00053 ss dd npacs 50 1 00048 Subsidy meant for members B Css dd npacs 50 1 00054 ss dd npacs 50 1 00048 Other Liabilities B Css dd npacs 50 1 00055 ss dd npacs 50 0 00000 Bills for Collection (Being Bills Receivable as per contra) B Css dd npacs 50 1 00056 ss dd npacs 50 0 00000 Branch Adjustment Account B Css dd npacs 50 1 00057 ss dd npacs 50 0 00000 Provisions B Css dd npacs 50 1 00058 ss dd npacs 50 1 00057 Provision for PF / Gratuity / Bonus / Pension B Css dd npacs 50 1 00059 ss dd npacs 50 1 00057 Provision for Standard Assets B Css dd npacs 50 1 00060 ss dd npacs 50 1 00057 Provision for Outstanding Expenses B Css dd npacs 50 1 00061 ss dd npacs 50 1 00057 Other Provisions B Css dd npacs 50 0 00000 Total Liabilities B Css dd npacs 60 2 00001 ss dd npacs 60 0 00000 Cash on Hand B Dss dd npacs 60 2 00002 ss dd npacs 60 2 00004 Current Account with DCCB/SCB B Dss dd npacs 60 2 00003 ss dd npacs 60 2 00004 Saving Bank Account with DCCB/SCB B Dss dd npacs 60 2 00004 ss dd npacs 60 0 00000 Balances with DCC Bank / SCB B Dss dd npacs 60 2 00005 ss dd npacs 60 2 00007 Current Account with other banks B Dss dd npacs 60 2 00006 ss dd npacs 60 2 00007 Saving Bank Account with Other Banks/Institutions B Dss dd npacs 60 2 00007 ss dd npacs 60 0 00000 Balances with other Banks / Institutions B Dss dd npacs 60 2 00008 ss dd npacs 60 2 00016 Government and Trustee Securities B Dss dd npacs 60 2 00009 ss dd npacs 60 2 00016 Shares in Other Cooperative Institutions B D

ss dd npacs 60 2 00010 ss dd npacs 60 2 00016 Term Deposits with SCB / DCCB representing Reserve Fund B D

ss dd npacs 60 2 00011 ss dd npacs 60 2 00016 Term Deposits with DCCB / SCB (other than Reserve Fund)B D

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ss dd npacs 60 2 00012 ss dd npacs 60 2 00016 Term Deposits with other banks B Dss dd npacs 60 2 00013 ss dd npacs 60 2 00016 NSC / KVP B Dss dd npacs 60 2 00014 ss dd npacs 60 2 00016 Staff PF balance with PF Trust / as deposit with Banks B Dss dd npacs 60 2 00015 ss dd npacs 60 2 00016 Other Investments B Dss dd npacs 60 2 00016 ss dd npacs 60 2 00018 Investments (Gross) B Dss dd npacs 60 2 00017 ss dd npacs 60 2 00018 Provision for Depreciation in the value of Investments B Css dd npacs 60 2 00018 ss dd npacs 60 0 00000 Investments (net of provisions) B Dss dd npacs 60 2 00019 ss dd npacs 60 2 00031 ST (SAO) Loans / KCC Loans B Dss dd npacs 60 2 00020 ss dd npacs 60 2 00031 Medium Term / Long Term Agricultural Loans B Dss dd npacs 60 2 00021 ss dd npacs 60 2 00031 MT Conversion Loans B Dss dd npacs 60 2 00022 ss dd npacs 60 2 00031 MT /LT Reschedulement B Dss dd npacs 60 2 00023 ss dd npacs 60 2 00031 Loans against pledge of agriculture produce B Dss dd npacs 60 2 00024 ss dd npacs 60 2 00031 SHG Loans B Dss dd npacs 60 2 00025 ss dd npacs 60 2 00031 Non-Farm Sector Loans B Dss dd npacs 60 2 00026 ss dd npacs 60 2 00031 Loans against Deposit B Dss dd npacs 60 2 00027 ss dd npacs 60 2 00031 Loans for Consumer Durables B Dss dd npacs 60 2 00028 ss dd npacs 60 2 00031 Gold Loans B Dss dd npacs 60 2 00029 ss dd npacs 60 2 00031 Loans to Staff Members B Dss dd npacs 60 2 00030 ss dd npacs 60 2 00031 Other Loans B Dss dd npacs 60 2 00031 ss dd npacs 60 2 00033 Loans and Advances (Gross) B Dss dd npacs 60 2 00032 ss dd npacs 60 2 00033 Provision for NPAs B Css dd npacs 60 2 00033 ss dd npacs 60 0 00000 Loans and Advances (net of NPA) B Dss dd npacs 60 2 00034 ss dd npacs 60 2 00035 Agricultural Inputs – Fertilisers B Dss dd npacs 60 2 00035 ss dd npacs 60 2 00035 Agricultural Inputs – Seeds B Dss dd npacs 60 2 00036 ss dd npacs 60 2 00035 Agriculural Inputs - Pesticides B Dss dd npacs 60 2 00037 ss dd npacs 60 2 00035 Public Distribution System Commodities B Dss dd npacs 60 2 00038 ss dd npacs 60 2 00035 Non-PDS Consumer Items B D

ss dd npacs 60 2 00039 ss dd npacs 60 2 00035 Food grains and other Commodities under Procurement SchemeB D

ss dd npacs 60 2 00040 ss dd npacs 60 2 00035 Materials under Mid-day Meals Scheme B Dss dd npacs 60 2 00041 ss dd npacs 60 2 00035 Other stocks / goods / Work in Progress B Dss dd npacs 60 2 00042 ss dd npacs 60 2 00044 Closing Stocks (Gross) B Dss dd npacs 60 2 00043 ss dd npacs 60 2 00044 Impairment in stock (Reduction in value / shortage / damaged /

degraded stock)B C

ss dd npacs 60 2 00044 ss dd npacs 60 0 00000 Closing Stocks (net) B Dss dd npacs 60 2 00045 ss dd npacs 60 2 00050 Land and Buildings including Go downs B Dss dd npacs 60 2 00046 ss dd npacs 60 2 00050 Furniture and Fixtures B Dss dd npacs 60 2 00047 ss dd npacs 60 2 00050 Computers and Electrical Installations B Dss dd npacs 60 2 00048 ss dd npacs 60 2 00050 Vehicles B Dss dd npacs 60 2 00049 ss dd npacs 60 2 00050 Other Fixed Assets B D

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ss dd npacs 60 2 00050 ss dd npacs 60 0 00000 Fixed Assets (Total) B Dss dd npacs 60 2 00051 ss dd npacs 60 2 00056 Interest Accrued and Receivable (Gross) B Dss dd npacs 60 2 00052 ss dd npacs 60 2 00051 Interest Accrued but not due on Standard Loans B Dss dd npacs 60 2 00053 ss dd npacs 60 2 00051 Interest accrued but not due on NPA Loans B Dss dd npacs 60 2 00054 ss dd npacs 60 2 00051 Overdue interest receivable B Dss dd npacs 60 2 00055 ss dd npacs 60 2 00056 Provision for overdue interest B Css dd npacs 60 2 00056 ss dd npacs 60 2 00070 Net Interest Accrued and Receivable B Dss dd npacs 60 2 00057 ss dd npacs 60 2 00059 Interest receivable on Investments. B Dss dd npacs 60 2 00058 ss dd npacs 60 2 00059 Provision for overdue interest on investments B Css dd npacs 60 2 00059 ss dd npacs 60 2 00070 Net interest receivable on investments B Dss dd npacs 60 2 00060 ss dd npacs 60 2 00070 Misc. Income receivable. B Dss dd npacs 60 2 00061 ss dd npacs 60 2 00063 Sundry Debtors for credit sales. B Dss dd npacs 60 2 00062 ss dd npacs 60 2 00063 Provision for Sundry Debtors for Credit Sales B Css dd npacs 60 2 00063 ss dd npacs 60 2 00070 Net Sundry Debtors for Credit Sales B Dss dd npacs 60 2 00064 ss dd npacs 60 2 00066 Sundry Debtors for others B Dss dd npacs 60 2 00065 ss dd npacs 60 2 00066 Provision for bad and doubtful debts - Sundry Debtors (Others) B C

ss dd npacs 60 2 00066 ss dd npacs 60 2 00070 Net Sundry Debtors Others B Dss dd npacs 60 2 00067 ss dd npacs 60 2 00051 Prepaid Expenses B Dss dd npacs 60 2 00068 ss dd npacs 60 2 00051 Tax Deducted at Source. B Dss dd npacs 60 2 00069 ss dd npacs 60 2 00051 Others (Deposits with Agencies/Parties, etc.) B Dss dd npacs 60 2 00070 ss dd npacs 60 0 00000 Other Assets B Dss dd npacs 60 0 00000 Total Assets B D

ss dd npacs 70 3 00001 ss dd npacs 70 3 00000 Gross Profit transferred from Trading A/c P & L Css dd npacs 70 3 00002 ss dd npacs 70 3 00000 Interest on Loans and Advances (Received and Receivable)

P & L Css dd npacs 70 3 00003 ss dd npacs 70 3 00000 Income on investments P & L Css dd npacs 70 3 00004 ss dd npacs 70 3 00003 Interest on Deposits with Banks / institutions P & L Css dd npacs 70 3 00005 ss dd npacs 70 3 00003 Dividend on other investments P & L Css dd npacs 70 3 00006 ss dd npacs 70 3 00000 Rental Income P & L Css dd npacs 70 3 00007 ss dd npacs 70 3 00000 Admission Fees P & L Css dd npacs 70 3 00008 ss dd npacs 70 3 00000 Miscellaneous Income (Specify) P & L Css dd npacs 70 3 00009 ss dd npacs 70 3 00000 Loss for the year P & L Css dd npacs 70 0 00000 Total Income ( P & L A/c) P & L Css dd npacs 80 4 00010 ss dd npacs 80 4 00000 Gross loss transferred from Trading A/c P & L Dss dd npacs 80 4 00011 ss dd npacs 80 4 00000 Interest (paid and payable) on P & L Dss dd npacs 80 4 00012 ss dd npacs 80 4 00011 Deposits P & L Dss dd npacs 80 4 00013 ss dd npacs 80 4 00011 Borrowings from DCCB / SCB P & L Dss dd npacs 80 4 00014 ss dd npacs 80 4 00011 Loans availed from State Government P & L D

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ss dd npacs 80 4 00015 ss dd npacs 80 4 00011 Borrowings from others P & L Dss dd npacs 80 4 00016 ss dd npacs 80 4 00000 Establishment and other expenses P & L Dss dd npacs 80 4 00017 ss dd npacs 80 4 00016 Salary and allowances including contribution to PF, Bonus,

Gratuity or Pension Fund P & L Dss dd npacs 80 4 00018 ss dd npacs 80 4 00016 Management expenses (Expenditure relating to board meetings,

etc.) P & L Dss dd npacs 80 4 00019 ss dd npacs 80 4 00000 Rent, Taxes, Electricity and Repair costs on Premises P & L Dss dd npacs 80 4 00020 ss dd npacs 80 4 00000 Insurance P & L Dss dd npacs 80 4 00021 ss dd npacs 80 4 00000 Law charges P & L Dss dd npacs 80 4 00022 ss dd npacs 80 4 00000 Postage and telephone charges P & L Dss dd npacs 80 4 00024 ss dd npacs 80 4 00000 Printing and Stationery P & L Dss dd npacs 80 4 00025 ss dd npacs 80 4 00000 Audit Fees P & L Dss dd npacs 80 4 00026 ss dd npacs 80 4 00000 Vehicle expenses P & L Dss dd npacs 80 4 00027 ss dd npacs 80 4 00000 Travelling and Conveyance expenses P & L Dss dd npacs 80 4 00028 ss dd npacs 80 4 00000 Donations and Subscriptions P & L Dss dd npacs 80 4 00029 ss dd npacs 80 4 00000 Depreciation on properties P & L Dss dd npacs 80 4 00030 ss dd npacs 80 4 00000 Other expenses P & L Dss dd npacs 80 4 00031 ss dd npacs 80 4 00000 Provision for P & L Dss dd npacs 80 4 00032 ss dd npacs 80 4 00031 Standard Assets P & L Dss dd npacs 80 4 00033 ss dd npacs 80 4 00031 NPA P & L Dss dd npacs 80 4 00034 ss dd npacs 80 4 00031 Sub standard assets P & L Dss dd npacs 80 4 00035 ss dd npacs 80 4 00031 Doubtful debts P & L Dss dd npacs 80 4 00036 ss dd npacs 80 4 00031 Loss Asset P & L Dss dd npacs 80 4 00037 ss dd npacs 80 4 00031 Bad andDoubtful debts (Credit sales) P & L Dss dd npacs 80 4 00038 ss dd npacs 80 4 00031 Bad and doubtful debts (others) P & L Dss dd npacs 80 4 00039 ss dd npacs 80 4 00031 Depreciation in value of investments P & L Dss dd npacs 80 4 00040 ss dd npacs 80 4 00031 Overdue interest on loans P & L Dss dd npacs 80 4 00041 ss dd npacs 80 4 00031 Overdue interest on investments P & L Dss dd npacs 80 4 00042 ss dd npacs 80 4 00031 Others (to be specified) P & L Dss dd npacs 80 4 00043 ss dd npacs 80 4 00000 Profit for the year P & L Dss dd npacs 80 0 00000 Total Expenditure (P & L A/c) P & L D

Annexure - V



Page no. 18



ss dd npacs 90 3 00001 ss dd npacs 90 3 00008 Sale of Fertilisers Trading Css dd npacs 90 3 00002 ss dd npacs 90 3 00008 Sale of Seeds Trading Css dd npacs 90 3 00003 ss dd npacs 90 3 00008 Sale of Pesticides Trading Css dd npacs 90 3 00004 ss dd npacs 90 3 00008 Sale of PDS Commodities Trading Css dd npacs 90 3 00005 ss dd npacs 90 3 00008 Sale of Non-PDS Commodities Trading C

ss dd npacs 90 3 00006 ss dd npacs 90 3 00008 Sale of Food grains and other Commodities under Government Procurement Scheme Trading C

ss dd npacs 90 3 00007 ss dd npacs 90 3 00008 Sale of Food items under Mid-day Meal Scheme Trading Css dd npacs 90 3 00008 ss dd npacs 90 3 00010 Sale of Stock / Raw Material (Gross Sales) Trading Css dd npacs 90 3 00009 ss dd npacs 90 3 00010 Sales Returns Trading Dss dd npacs 90 3 00010 ss dd npacs 90 0 00000 Net Sales Trading Css dd npacs 90 3 00011 ss dd npacs 90 0 00000 Commission Trading Css dd npacs 90 3 00012 ss dd npacs 90 0 00000 Compensation Trading Css dd npacs 90 3 00013 ss dd npacs 90 0 00000 Gunny Bags Sales Trading Css dd npacs 90 3 00014 ss dd npacs 90 0 00000 Other Trading Income Trading Css dd npacs 90 3 00015 ss dd npacs 90 3 00023 Closing Stock - Fertilisers Trading Css dd npacs 90 3 00016 ss dd npacs 90 3 00023 Closing Stock - Seeds Trading Css dd npacs 90 3 00017 ss dd npacs 90 3 00023 Closing Stock - Pesticides Trading Css dd npacs 90 3 00018 ss dd npacs 90 3 00023 Closing Stock - PDS Commodities Trading Css dd npacs 90 3 00019 ss dd npacs 90 3 00023 Closing Stock - Non PDS Consumer items Trading Css dd npacs 90 3 00020 ss dd npacs 90 3 00023 Closing Stock - Foodgrains and other commodities under Govt.

Procurement Scheme Trading Css dd npacs 90 3 00021 ss dd npacs 90 3 00023 Closing Stock -Material under Mid-day meal scheme Trading Css dd npacs 90 3 00022 ss dd npacs 90 3 00023 Any other stocks of raw materials and work-in-progress Trading Css dd npacs 90 3 00023 ss dd npacs 90 3 00025 Closing Stock (Gross) Trading Css dd npacs 90 3 00024 ss dd npacs 90 3 00025 Value of stock in deficit and reduction in value of damaged /

rejected stock TradingD

ss dd npacs 90 3 00025 ss dd npacs 90 0 00000 Net closing stock Trading Css dd npacs 90 3 00026 ss dd npacs 90 0 00000 Trading Loss carried to P & L Account Trading Css dd npacs 90 0 00000 Total Trading Income Trading Css dd npacs 90 4 00027 ss dd npacs 90 4 00035 Opening Stock - Fertilisers Trading Dss dd npacs 90 4 00028 ss dd npacs 90 4 00035 Opening Stock - Seeds Trading Dss dd npacs 90 4 00029 ss dd npacs 90 4 00035 Opening Stock - Pesticides Trading Dss dd npacs 90 4 00030 ss dd npacs 90 4 00035 Opening Stock - PDS Commodities Trading Dss dd npacs 90 4 00031 ss dd npacs 90 4 00035 Opening Stock - Non PDS Consumer items Trading Dss dd npacs 90 4 00032 ss dd npacs 90 4 00035 Opening Stock - Foodgrains and other commodities under Govt.

Procurement Scheme Trading Dss dd npacs 90 4 00033 ss dd npacs 90 4 00035 Opening Stock - Material under Mid-day Meal Scheme Trading Dss dd npacs 90 4 00034 ss dd npacs 90 4 00035 Any other stocks of raw materials and work-in-progress Trading Dss dd npacs 90 4 00035 ss dd npacs 90 0 00000 Opening Stock (Total) Trading Dss dd npacs 90 4 00036 ss dd npacs 90 4 00043 Purchase A/c - Fertilisers Trading D

Annexure - V



Page no. 19



ss dd npacs 90 4 00037 ss dd npacs 90 4 00043 Purchase A/c - Seeds Trading Dss dd npacs 90 4 00038 ss dd npacs 90 4 00043 Purchase A/c - Pesticides Trading Dss dd npacs 90 4 00039 ss dd npacs 90 4 00043 Purchase A/c - PDS Commodities Trading Dss dd npacs 90 4 00040 ss dd npacs 90 4 00043 Purchase A/c - Non PDS Consumer items Trading Dss dd npacs 90 4 00041 ss dd npacs 90 4 00043 Purchase A/c - Foodgrains and other commodities under Govt.

Procurement Scheme Trading Dss dd npacs 90 4 00042 ss dd npacs 90 4 00043 Purchase A/c - Material under Mid-day Meal Scheme Trading Dss dd npacs 90 4 00043 ss dd npacs 90 4 00045 Purchases (Gross) Trading Dss dd npacs 90 4 00044 ss dd npacs 90 4 00045 Purchase Returns Trading Css dd npacs 90 4 00045 ss dd npacs 90 0 00000 Net Purchases Trading Dss dd npacs 90 4 00046 ss dd npacs 90 0 00000 Transport and other expenses on purchases Trading Dss dd npacs 90 4 00047 ss dd npacs 90 0 00000 Salary of Salesman/Manufacturing Wages Trading Dss dd npacs 90 4 00048 ss dd npacs 90 0 00000 Factory Expenses Trading Dss dd npacs 90 4 00049 ss dd npacs 90 0 00000 Insurance for stocks, godowns Trading Dss dd npacs 90 4 00050 ss dd npacs 90 0 00000 Godown rent Trading Dss dd npacs 90 4 00051 ss dd npacs 90 0 00000 Electricity charges (Trading A/c) Trading Dss dd npacs 90 4 00052 ss dd npacs 90 0 00000 License Fee Trading Dss dd npacs 90 4 00053 ss dd npacs 90 0 00000 Interest on borrowing for non credit activities Trading Dss dd npacs 90 4 00054 ss dd npacs 90 0 00000 Sales tax Trading Dss dd npacs 90 4 00055 ss dd npacs 90 0 00000 Other expenses (Trading) Trading Dss dd npacs 90 4 00056 ss dd npacs 90 0 00000 Trading Gross Profit carried to P & L Account Trading Dss dd npacs 90 0 00000 Total Trading Expenses Trading D

Annexure - VPage No. 20

ss dd npacs 50 0 00000 LIABILITIES

CAPITAL 1 ss dd npacs 1 00001 00 Paid Up Capital - Individual2 ss dd npacs 1 00002 00 Paid Up Capital - Government3 ss dd npacs 1 00003 00 Paid Up Capital - Others

1 ss dd npacs 1 00011 00 Reserve Fund2 ss dd npacs 1 00012 00 Capital Reserve3 ss dd npacs 1 00013 00 Agriculture Credit Stabilization Fund4 ss dd npacs 1 00014 00 Dividend Equalization Fund5 ss dd npacs 1 00015 00 Building Fund6 ss dd npacs 1 00016 00 Common Good Fund7 ss dd npacs 1 00017 00 Balance in Profit and Loss Account8 ss dd npacs 1 00018 00 Subsidy meant for Society9 ss dd npacs 1 00019 00 Recapitalisation Assistance Fund - Contribution from GoI10 ss dd npacs 1 00020 00 Recapitalisation Assistance Fund - Contribution from State Govt.

11 ss dd npacs 1 00021 00 Provident Fund12 ss dd npacs 1 00022 00 Other Grants

DEPOSITS 1 ss dd npacs 1 00101 00 Saving Deposit2 ss dd npacs 1 00102 00 Recurring Deposit3 ss dd npacs 1 00103 00 Fixed Deposits4 ss dd npacs 1 00104 00 Reinvestment Deposits5 ss dd npacs 1 00105 00 Current Deposits6 ss dd npacs 1 00106 00 Other Deposits

1 ss dd npacs 1 00116 00 ST (SAO) / KCC Credit Limit2 ss dd npacs 1 00117 00 MT/LT Agri Loans3 ss dd npacs 1 00118 00 MT Conversion4 ss dd npacs 1 00119 00 MT/LT Reschedulement5 ss dd npacs 1 00120 00 SHG Loans6 ss dd npacs 1 00121 00 Non Farm Sector Loans7 ss dd npacs 1 00122 00 Fertilizer Cash Credit Limit8 ss dd npacs 1 00123 00 Seeds Cash Credit Limit9 ss dd npacs 1 00124 00 Cash Credit Limit for Agriculture Produce10 ss dd npacs 1 00125 00 Cash Credit Limit for Gold Loans11 ss dd npacs 1 00126 00 Public Distribution Scheme CC Limit12 ss dd npacs 1 00127 00 Consumer Commodities CC Limit13 ss dd npacs 1 00128 00 Other Non Credit Activities14 ss dd npacs 1 00129 00 Loans against Deposits with DCCB / SCB15 ss dd npacs 1 00130 00 Other Borrowings from DCCB / SCB (to be specified)16 ss dd npacs 1 00131 00 Borrowings from State Government17 ss dd npacs 1 00132 00 Borrowings from Other Institutions (other than DCCB/SCB/State

Govt.)

CONTRA ITEMS 1 ss dd npacs 1 00200 00 Bills for Collection (Being bills Receivable as per Contra)

BRANCH ADJST. 1 ss dd npacs 1 00210 00 Branch Adjustment Account (applicable to PACS that have more than one branch)

OTHER LIABILITIES 1 ss dd npacs 1 00216 00 Interest Accrued on Deposits2 ss dd npacs 1 00211 00 Interest Accrued on Borrowings3 ss dd npacs 1 00212 00 Unclaimed Dividend4 ss dd npacs 1 00213 00 Sundry Creditors5 ss dd npacs 1 00214 00 Subsidy meant for members6 ss dd npacs 1 00215 00 Other Liabilities

PROVISIONS 1 ss dd npacs 1 00276 00 Provision for PF / Gratuity / Bonus / Pension2 ss dd npacs 1 00276 00 Provision for Standard Assets3 ss dd npacs 1 00276 00 Provision for Outstanding Expenses4 ss dd npacs 1 00276 00 Other Provisions

RESERVES, FUNDS AND GRANTS

BORROWINGS FROM DCCBs / SCB

CODING FOR CHART OF ACCOUNTS

Annexure - V

Page No. 21

ss dd npacs 60 0 00000 ASSETS

CASH ON HAND 1 ss dd npacs 2 00001 00 Cash on hand

BALANCES WITH

DCC BANK / SCB 1 ss dd npacs 2 00002 00

Current Account with DCCB/SCB

2 ss dd npacs 2 00003 00 Saving Bank Account with DCCB/SCB

BALANCES WITH

OTHER BANKS /

INSTITUTIONS 1 ss dd npacs 2 00010 00

Current Account with other banks

2 ss dd npacs 2 00011 00 Saving Bank Account with Other Banks/Institutions

INVESTMENTS 1 ss dd npacs 2 00021 00 Government and Trustee Securities2 ss dd npacs 2 00022 00 Shares in Other Cooperative Institutions3 ss dd npacs 2 00023 00 Term Deposits with SCB / DCCB representing Reserve Fund 4 ss dd npacs 2 00024 00 Term Deposits with DCCB / SCB (other than Reserve Fund)5 ss dd npacs 2 00025 00 Term Deposits with other banks6 ss dd npacs 2 0002600 NSC / KVP7 ss dd npacs 2 00027 00 Staff PF balance with PF Trust / as deposit with Banks8 ss dd npacs 2 00028 00 Other Investments9 ss dd npacs 2 00029 00 Provision for Depreciation in the value of Investments

LOANS AND 1 ss dd npacs 2 00051 00 ST (SAO) Loans / KCC Loans2 ss dd npacs 2 00052 00 Medium Term / Long Term Agricultural Loans3 ss dd npacs 2 00053 00 MT Conversion Loans4 ss dd npacs 2 00054 00 MT /LT Reschedulement5 ss dd npacs 2 00055 00 Loans against pledge of agriculture produce6 ss dd npacs 2 00056 00 SHG Loans7 ss dd npacs 2 00057 00 Non-Farm Sector Loans8 ss dd npacs 2 00058 00 Loans against Deposit9 ss dd npacs 2 00059 00 Loans for Consumer Durables10 ss dd npacs 2 00060 00 Gold Loans11 ss dd npacs 2 00061 00 Loans to Staff Members12 ss dd npacs 2 00062 00 Other Loans13 ss dd npacs 2 00063 00 Provision for NPAs - Sub-Standard Assets14 ss dd npacs 2 00064 00 Provision for NPAs - Doubtful Assets15 ss dd npacs 2 00065 00 Provision for NPAs - Loss Assets

CLOSING STOCKS1 ss dd npacs 2 00116 00

Agricultural Inputs – Fertilisers

2 ss dd npacs 2 00117 00 Agricultural Inputs – Seeds 3 ss dd npacs 2 00118 00 Agriculural Inputs - Pesticides4 ss dd npacs 2 00119 00 Public Distribution System Commodities5 ss dd npacs 2 00120 00 Non-PDS Consumer Items6 ss dd npacs 2 00121 00 Food grains and other Commodities under Procurement Scheme7 ss dd npacs 2 00122 00 Materials under Mid-day Meals Scheme8 ss dd npacs 2 00123 00 Other stocks / goods / Work in Progress

9 ss dd npacs 2 00124 00Impairment in stock (Reduction in value / shortage / damaged / degraded

stock)

FIXED ASSETS 1 ss dd npacs 2 0014100 Land and Buildings including Go downs2 ss dd npacs 2 0014200 Furniture and Fixtures3 ss dd npacs 2 00143 00 Computers and Electrical Installations

Annexure - V

Page No. 22

4 ss dd npacs 2 00144 00 Vehicles5 ss dd npacs 2 00145 00 Other Fixed Assets

OTHER ASSETS 1 ss dd npacs 2 00176 00 Interest Accrued but not due on Standard Loans2 ss dd npacs 2 00177 00 Interest accrued but not due on NPA Loans3 ss dd npacs 2 00178 00 Overdue interest receivable4 ss dd npacs 2 00179 00 Provision for overdue interest5 ss dd npacs 2 00180 00 Interest receivable on Investments.6 ss dd npacs 2 00181 00 Provision for overdue interest on investments7 ss dd npacs 2 00182 00 Tax Deducted at Source.8 ss dd npacs 2 00183 00 Sundry Debtors for credit sales.9 ss dd npacs 2 00184 00 Provision for Sundry Debtors for Credit Sales10 ss dd npacs 2 00185 00 Sundry Debtors for others11 ss dd npacs 2 00186 00 Provision for bad and doubtful debts - Sundry Debtors (Others)12 ss dd npacs 2 00187 00 Prepaid Expenses13 ss dd npacs 2 00188 00 Misc. Income receivable.14 ss dd npacs 2 00189 00 Others (Deposits with Agencies/Parties, etc.)

Annexure - V

Page No. 23

ss dd npacs 80 0 00000 EXPENDITURE (P & L)

1 ss dd npacs 4 00001 00 Interest on Deposits2 ss dd npacs 4 00002 00 Interest on Borrowings from DCCB / SCB3 ss dd npacs 4 00003 00 Interest on Loans availed from State Govt.4 ss dd npacs 4 00004 00 Interest on Borrowings from others

1 ss dd npacs 4 00021 00 Salary and Allowances (including Contribution to PF, Bonus, Gratuity and Pension Fund)

2 ss dd npacs 4 00022 00 Management expenses (expenditure relating to board meetings etc)

3 ss dd npacs 4 00023 00 Rent, Taxes, Electricity4 ss dd npacs 4 00024 00 Repair Costs of Premises5 ss dd npacs 4 00025 00 Insurance6 ss dd npacs 4 00026 00 Law charges7 ss dd npacs 4 00027 00 Postage and telephone charges8 ss dd npacs 4 00028 00 Printing and Stationery9 ss dd npacs 4 00029 00 Audit Fees10 ss dd npacs 4 00030 00 Vehicle expenses11 ss dd npacs 4 00031 00 Travelling & Conveyance expenses12 ss dd npacs 4 00032 00 Donations and Subscriptions13 ss dd npacs 4 00033 00 Depreciation on properties14 ss dd npacs 4 00034 00 Depreciation in value of investments15 ss dd npacs 4 00035 00 Other expenses16 ss dd npacs 4 00036 00 Provisions for Standard assets17 ss dd npacs 4 00037 00 Provisions for Sub standard assets18 ss dd npacs 4 00038 00 Provisions for Doubtful Assets (loans)19 ss dd npacs 4 00039 00 Provisions for Loss Assets ( loans)20 ss dd npacs 4 00040 00 Provisions for Bad and Doubtful Debts (Others)21 ss dd npacs 4 00041 00 Provisions for Bad and doubtful debts (credit sales)22 ss dd npacs 4 00042 00 Provisions for Overdue Interest on loans23 ss dd npacs 4 00043 00 Provisions for Overdue interest on investments24 ss dd npacs 4 00044 00 Provisions for depreciation in value of investments25 ss dd npacs 4 00045 00 Dividend proposed on shares26 ss dd npacs 4 00046 00 Other Provisions

PROFIT AND LOSS ACCOUNT EXPENSES

ESTABLISHMENT EXPENSES

Annexure - V

Page No. 24

ss dd npacs 90 0 00000 TRADING ACCOUNT

1 ss dd npacs 4 00101 00 Purchase of Fertilizers2 ss dd npacs 4 00102 00 Purchase of Seeds3 ss dd npacs 4 00103 00 Purchase of Pesticides4 ss dd npacs 4 00104 00 Purchase of PDS Commodities5 ss dd npacs 4 00105 00 Purchase of Non-PDS Commodities

6ss dd npacs 4 00106 00 Purchase of Food grains and other Commodities under

Government Procurement Scheme

7ss dd npacs 4 00107 00 Purchase of food grains and other items under Mid-day Meal

Scheme8 ss dd npacs 4 00108 00 Transport/ other expenses on Purchase of Fertilizers9 ss dd npacs 4 00109 00 Transport/ other expenses on Purchase of Seeds10 ss dd npacs 4 00110 00 Transport/ other expenses on Purchase of Pesticides11 ss dd npacs 4 00111 00 Transport/ other expenses on Purchase of PDS Commodities12 ss dd npacs 4 00112 00 Transport/ other expenses on Purchase of Non-PDS Commodities

13

ss dd npacs 4 00113 00 Transport/ other expenses on Purchase of Food grains and other Commodities under Government Procurement Scheme

14ss dd npacs 4 00114 00 Transport/ other expenses on Purchase of Material under Mid-day

Meal SchemeTotal Transport and other expenses on purchases

15 ss dd npacs 4 00115 00 Salary of Salesman/Manufacturing Wages16 ss dd npacs 4 00116 00 License Fee17 ss dd npacs 4 00117 00 Impairment in Stocks18 ss dd npacs 4 00118 00 Factory Expenses19 ss dd npacs 4 00119 00 Sales Returns20 ss dd npacs 4 00120 00 Insurance for stocks, godowns21 ss dd npacs 4 00121 00 Electricity charges (Trading A/c)22 ss dd npacs 4 00122 00 Godown rent23 ss dd npacs 4 00123 00 Interest on borrowing for non credit activities24 ss dd npacs 4 00124 00 Sales tax25 ss dd npacs 4 00125 00 Other expenses (Trading)

TRADING ACCOUNT EXPENSES

Annexure - V

Page No. 25

ss dd npacs 70 0 00000 INCOME

1 ss dd npacs 3 00001 00 Interest on Loans and Advances2 ss dd npacs 3 00002 00 Dividend on Investments3 ss dd npacs 3 00003 00 Interest on deposits with banks/institutions.4 ss dd npacs 3 00004 00 Rental Income5 ss dd npacs 3 00005 00 Admission Fees6 ss dd npacs 3 00006 00 Other Miscellaneous Income (Locker Rent, Fee-based

Income, Custom hiring etc.)

ss dd npacs 90 0 00000 TRADING ACCOUNT

1 ss dd npacs 3 0002600 Sale of Fertilisers2 ss dd npacs 3 00027 00 Sale of Seeds3 ss dd npacs 3 00028 00 Sale of Pesticides4 ss dd npacs 3 00029 00 Sale of PDS Commodities5 ss dd npacs 3 00030 00 Sale of Non-PDS Commodities

6ss dd npacs 3 00031 00 Sale of Food grains and other Commodities under

Government Procurement Scheme

7 ss dd npacs 3 00032 00 Sale of Food items under Mid-day Meal Scheme8 ss dd npacs 3 00033 00 Gunny Bag Sales9 ss dd npacs 3 00034 00 Commission10 ss dd npacs 3 00035 00 Compensation11 ss dd npacs 3 00036 00 Other Trading Income12 ss dd npacs 3 00037 00 Purchase Returns

PROFIT AND LOSS ACCOUNT INCOME

INCOME UNDER TRADING ACCOUNT

annexure v - cas title and gl heads - उत्तर प्रदेश को ... (03) 1 aizawl 30...

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