Accounting Heads in Constructions companies

Account Code

100000100001100002

1 100003100005100010100015100020100025100030100035100040100999

2 101000101005101010101015101020101025101999

3 102000102005102010102015102020102025102030102035102040102045102050102055102060102065102070102075102080102085102000

4 103000103005103010103015

103020103025103030103035103040103045103050103055103060103065103070103075103080103085103090103000

5 104000104005104999

6 105000105005105010105015105020105025105030105035105040105045105050105055105060105065105070105075105080105085105090105095105100105105105110105999

7 1060007.1 106100

106105106110106115

106120106125106130106135106140106145106150106155106160106165106170106175106180106185106190106195106200106299

7.2 106300106305106310106315106320106325106399

7.3 106400106405106410106415106420106425106430106435106440106445106499106999

8 107000107005107010107015107020107025107030107035107040107045107050

107055107060107065107070107075107080107085107090107095107100107105107110107115107120107125107130107135107140107145107150107155107160107165107999

9 108000108005108010108015108020108025108030108035108040108045108050108055108060108999

10 109000109005109010109015109020109025109030109035109040109045

10999911 110000

110005110010110015110020110025110030110035110040110045110050110055110060110065110070110075110080110085110090110095110100110105110110110115110120110125110130110135110140110145110150110155110160110165110170110175110180110185110190110195110200110205110210110215110220110225110230

110235110240110245110250110255110260110265110270110275110280110285110290110295110300110305110310110999

11 111000111005111010111015111020111999199980199999

200000200001

1 200002200005200010200015200020200025200030200035200040200999

2 201000201005201010201015201020201025201030201035201040

201045201050201055201060201065201070201075201080201085201090201095201100201105201110201115201120201125201130201135201140201145201150201155201160201165201170201175201180201999

3 202000202005202999

4 203000203005203010203015203020203999

5 204000-2049995.1 204100

204105204110204115204120204125204130204135204299

5.2 204300204305204310204315204320204325204330204335204340204599

5.3 204600204605204610204615204620204625204630204635204640204645204650204655204660204665204670204675204680204685204690204695204998204999

6 205000205005205010205015205020205025205030205035205040205045205050205055205060205065205070205075

205080205085205090205095205100205105205110205115205120205125205130205135205140205145205150205155205160205165205170205175205180205185205190205195205999

7 206000206005206010206015206020206025206999

8 207000207005207010207015207020207025207030207035207040207045207050207055207999

9 208000208005208010

208015208020208025208030208035208040208045208050208055208060208065208070208999

10 209000209005209999

11 210000210005210010210015210020210025210030210999

12 211000211005211999299980299998299999

300000300001

1 300002300005300010300015300020300025300030300035300999

2 301000301005301010301015301020

301025301030301035301040301999

3 302000302005302010302015302020302025302030302035302040302045302050302055302060302065302070302075302080302085302090302095302100302105302110302115302120302125302130302135302140302145302150302155302160302165302170302175302180302999

4 303000303005303010303015303020

303025303030303035303040303045303050303055303060303065303070303075303080303999

5 304000304005304010304015304020304025304030304035304040304045304050304055304060304065304070304075304080304085304999

6 305000305005305010305015305020305025305030305035305040305045305050305055305060305065305070305075

305080305085305090305095305100305999

7 306000306005306010306015306020306025306030306999

8 307000307005307010307015307020307025307999

9 308000308005308010308015308020308025308030308035308040308045308050308055308060308065308999

10 309000309005309010309015309020309025309030309035309040309999

11 310000310005

310010310015310020310025310030310035310040310999

12 311000311005311010311015311020311025311030311035311040311045311050311055311060311065311070311075311080311085311090311095311100311105311110311115311120311125311130311135311140311145311150311155311160311165311170311175311180311185311190311195

311200311205311210311215311220311225311230311235311240311245311250311255311260311265311270311275311280311285311290311295311999

13 312000312005312010312015312020312025312030312999

14 313000313005313010313015313999

15 314000314005314010314015314020314999

16 315000315005315010315015315020315025315030315035

31599917 316000

316005316010316015316020316025316030316035316040316045316050316055316060316065316070316075316080316085316090316095316100316105316110316115316120316125316130316135316140316145316999

18 317000317005317999

19 318000318005318999399999

4000001 400001

400005400010400015400020

400025400030400035400040400999

2 401000401005401010401015401020401025401030401035401040401045401050401055401060401065401070401075401080401085401999499990499999

Account Name

BALANCE SHEETSOURCES OF FUNDSLIABILITIESSHARE CAPITALEquity share CaptialShare Deposits Pending AllotmentShare Allotment Money Receivable – Directors (Dr)Share Allotment Money Receivable – Others (Dr)Call Money Receivable – Directors (Dr)Call Money Receivable – Others (Dr)Calls in Advance - (Cr)Forfeited Shares AccountSHARE CAPITALRESERVES AND SURPLUSCapital ReserveDebenture Redemption ReserveGeneral Reserve

Share Premium AccountRESERVES AND SURPLUS SECURED LOANSDebenturesLoans & Advances from Financial InstitutionsLoans & Advances from BanksLoans & Advances from Companies under Same ManagementLoans & Advances from SubsidiariesLoans & Advances from DirectorsInterest Accrued & Due – FisInterest Accrued & Due – BanksInterest Accrued & Due – Companies under Same ManagementInterest Accrued & Due – SubsidiariesInterest Accrued & Due – DirectorsCash Credit – SBI NIAInterest Accrued & Due – Cash CreditCommitment Charges Accrued & DueInterest Accrued & Due – DebenturesOther Secured Loans & Advances @@Interest Accrued & Due – Other Secured Loans & Advances SECURED LOANSUNSECURED LOANSDeposits from PublicShort Term Loans & Advances - FIsShort Term Loans & Advances – Subsidiaries

Profit and Loss Account ( Credit Balance )

Short Term Loans & Advance – BanksShort Term Loans & Advances – DirectorsShort Term Loans & Advances – OthersShort Term Loans & Advances – Companies under Same ManagementOther Loans & Advances – BanksOther Loans & Advances – OthersInterest Accrued but not due – FIsInterest Accrued but not due – SubsidiariesInterest Accrued but not due – BanksInterest Accrued but not due – DirectorsInterest Accrued but not due – OthersInterest Accrued but not due – Companies under Same ManagementInterest Accrued but not due – Other L &A – BanksInterest Accrued but not due - Other L & A - OthersDeferred CreditUNSECURED LOANSDEFERRED TAX LIABILITYDeferred Tax LiabilityDEFERRED TAX LIABILITYPROVISION FOR DEPRECIATIONFreehold LandLand DevelopmentLeasehold LandFactory BuildingsNon-Factory BuildingsTemporary StructuresPlant & MachineryWorkshop EquipmentLaboratory EquipmentOther EquipmentVehicles- Motor Cars, Motor Cycles, Scooters, Other Mopeds, CyclesVehicles – Motor Buses, Motor LorriesAir Conditioning EquipmentFurniture & FixturesComputer EquipmentOffice EquipmentCivil EquipmentEarth Moving Eqpt. Used in Heavy Construction Works Portable Under-ground & Earth Moving Machinery used in Open Cast MiningMines & Quarries – Tubs, Winding Ropes, Haulage Ropes , Sand Stowing Pipes & Safety lamps Other Mining EquipmentMotor Tractors & TrailersPROVISION FOR DEPRECIATIONCurrent LiabilitySUNDRY CREDITORS

Sundry Creditors – Stores & SparesSundry Creditors – Electrical Goods

Sundry Creditors – Civil Construction Materials

Sundry Creditors – Imported GoodsSundry Creditors – Capital WorksSundry Creditors – Capital Goods / EquipmentSundry Creditors – OthersSundry Creditors – Back to Back ContractorsSundry Creditors – Civil ContractorsSundry Creditors – Commissioning ContractorsSundry Creditors – Both Civil & Commissioning ContractorsSundry Creditors – For ExpensesSundry Creditors – SubsidiariesSundry Creditors - TransportersSundry Creditors – FabricatorsSundry Creditors – Other Job WorksSundry Creditors – Small Scale Industries (SSIs)Sundry Creditors – Micro, Small & Medium Enterprises (MSMs)Sundry Creditors – Goods in TransitAcceptances / Bills of ExchangeSUNDRY CREDITORS ADVANCES RECEIVED ( LIABILITY )Mobilization Advances from ClientsMaterial Advances from ClientsAdvances received against SalesAdvances received from OthersInterest Accrued & Due – Mobilization / Material Advances ADVANCES RECEIVED ( LIABILITY )DEPOSITS RECEIVED ( LIABILITY )Earnest Money Deposits – ContractorsEarnest Money Deposits –SuppliersEarnest Money Deposits – OthersSecurity Deposits – ContractorsSecurity Deposits – SuppliersSecurity Deposits – OthersRetention Money - ContractorsRetention Money – SuppliersRetention Money - OthersDEPOSITS RECEIVED ( LIABILITY ) Current Liability OTHER LIABILITIESLiability for ExpensesLiability for Salaries, Allowances & BonusUnpaid WagesLiability for PF – EmployeesLiability for PF – EmployerLiability for Pension– EmployeesLiability for Pension– EmployerLiability for ESI – EmployeesLiability for ESI - EmployerLiability for EDLI

Liability for Consultants / ProfessionalsLiability for Voluntary Provident FundIncome Tax Recovery – SalariesIncome Tax Recovery –ContractorsIncome Tax Recovery – DividendsIncome Tax Recovery – InterestIncome Tax Recovery – RentsIncome Tax Recovery – ProfessionalsIncome Tax Recovery – Commission & BrokerageLiability for Profession TaxLiability for State VATLiability for Central Sales TaxLiability for Service TaxLiability for Other Recoveries (1) – EmployeesLiability for Other Recoveries (2) – EmployeesClaims PayableStale ChequesUnpaid Dividendsliability for Excise DutyLiability for Customs DutyLiability for Pure Labor ContractorsShare Application Money RefundableShare Allotment Money Excess Received & Refundable OTHER LIABILITIESINTEREST ACCRUED BUT NOT DUEInterest Accrued but not due – Financial InstitutionsInterest Accrued but not due – BanksInterest Accrued but not due – Companies under Same ManagementInterest Accrued but not due – SubsidiariesInterest Accrued but not due – DirectorsInterest Accrued but not due – OthersInterest Accrued but not due – Cash CreditInterest Accrued but not due – Security DepositsInterest Accrued but not due – Mobilization / Material advancesInterest Accrued but not due – Short Term Loans & AdvancesInterest Accrued but not due – Public DepositsCommitment Charges Accrued but not dueINTEREST ACCRUED BUT NOT DUE PROVISIONSProvision for Income TaxProvision for Proposed DividendProvision for BonusProvision for GratuityProvision for SuperannuationProvision for Leave EncashmentProvision for Doubtful DebtsProvision for Doubtful AdvancesMiscellaneous Provisions

PROVISIONSINTER UNIT ACCOUNTSInter Unit – Head OfficeInter Unit – HubliInter Unit – ChandrapurInter Unit – GadchiroliInter Unit – JammuInter Unit – GuwahatiInter Unit – AhmednagarInter Unit – SholapurInter Unit – Sangli (1)Inter Unit – LaturInter Unit – BeedInter Unit – OngoleInter Unit – Nagpur (Airport)Inter Unit – ChattisgarhInter Unit – Indu ProjectsInter Unit – Sangli (2)Inter Unit – Nagaon 3Inter Unit – Nagaon 6Inter Unit – BongaigaonInter Unit – LakhimpurInter Unit – DimajiInter Unit – PavaniInter Unit – Bastar & NarayanpurInter Unit – Rasmada Sub-stationInter Unit – ByagwatInter Unit – HalikhedInter Unit – Dhade SugarInter Unit – GachibowliInter Unit – Moula-aliInter Unit – ChandrayanguttaInter Unit – KalwakurthyInter Unit – Head OfficeInter Unit – HubliInter Unit – ChandrapurInter Unit – GadchiroliInter Unit – JammuInter Unit – GuwahatiInter Unit – AhmednagarInter Unit – SholapurInter Unit – Sangli (1)Inter Unit – LaturInter Unit – BeedInter Unit – OngoleInter Unit – Nagpur (Airport)Inter Unit – ChattisgarhInter Unit – Indu Projects

Inter Unit – Sangli (2)Inter Unit – Nagaon 3Inter Unit – Nagaon 6Inter Unit – BongaigaonInter Unit – LakhimpurInter Unit – DimajiInter Unit – PavaniInter Unit – Bastar & NarayanpurInter Unit – Rasmada Sub-stationInter Unit – ByagwatInter Unit – HalikhedInter Unit – Dhade SugarInter Unit – GachibowliInter Unit – Moula-aliInter Unit – ChandrayanguttaInter Unit – KalwakurthyINTER UNIT ACCOUNTSIntermediate AccountsOpening Balance TransferError AccountPurchase Packing Slip Purchase Packing Slip Offset Intermediate AccountsLIABILITIES (Total)SOURCES OF FUNDS (Total)

APPLICATION OF FUNDSASSETSCAPITAL WORK IN PROGRESSCapital Work-in-Progress – Plant & MachineryCapital Work-in-Progress – Civil ConstructionCapital Goods – ImportedCapital Goods – IndigenousCapital Goods – In TransitAdvances for Capital Works ( Secured )Advances for Capital Works ( Unsecured )Material Issued to Contractors for Capital WorksCAPITAL WORK IN PROGRESS INVESTMENTSInvestment in Government Securities Investment in Government Securities Investment in Government Securities Investment in Government Securities Investment in Equity Shares - SubsidiariesInvestment in Equity Shares - SubsidiariesInvestment in Equity Shares -SubsidiariesInvestment in Equity Shares - Subsidiaries

Investment in Equity Shares - Companies USM(Under Same Management)Investment in Equity Shares - Companies USMInvestment in Equity Shares -Companies USMInvestment in Equity Shares -Companies USMInvestment in Equity Shares - OthersInvestment in Equity Shares - OthersInvestment in Equity Shares - OthersInvestment in Equity Shares - OthersInvestment in Debentures - SubsidiariesInvestment in Debentures - SubsidiariesInvestment in Debentures - SubsidiariesInvestment in Debentures - SubsidiariesInvestment in Debentures - Companies USMInvestment in Debentures - Companies USMInvestment in Debentures - Companies USMInvestment in Debentures -Companies USMInvestment in Debentures - OthersInvestment in Debentures – OthersInvestment in Debentures – OthersInvestment in Debentures – OthersInvestment in AssociatesInvestment in AssociatesInvestment in Associates Investment in AssociatesOther InvestmentsOther InvestmentsOther Investments Other Investments INVESTMENTS DEFERRED TAX ASSETDererred Tax Asset DEFERRED TAX ASSET ACCRUED INCOMEInterest Accrued on InvestmentsInterest Accrued on Short Term Deposits – BanksInterest Accrued on Margin Money Deposits with BanksOther Accrued Income ACCRUED INCOMECURRENT ASSETS CLOSING STOCKS – BALANCE SHEET

Closing Stock – Store & SparesClosing Stock – Electrical GoodsClosing Stock – Stock in TransitClosing Stock – Tools & ImplementsClosing Stock – ScrapClosing Stock – By Products CLOSING STOCKS – BALANCE SHEET

Closing Stock – Civil Construction Materials

SUNDRY DEBTORSSundry Debtors - Considered Good – Less than Six MonthsSundry Debtors - Considered Good - Exceeding Six MonthsSundry Debtors - Considered DoubtfulDebts due from Directors or Other Officers of CILDebts due from Firms or Private Companies in which any Director is a partner or director or memberDebts due from Companies under the Same ManagementDebts due from SubsidiariesRetention MoneySUNDRY DEBTORSCASH & BANK BALANCESSBI Current a/c (NIA) – HyderabadSBI Current a/c - ChandrapurSBI Current a/c - JammuSBI Current a/c - GuwahatiSBI Current a/c - AhmednagarSBI Current a/c - SolapurSBI Current a/c - HubliSBI Current a/c - OngoleSBI Current a/c - NagpurSBI Current a/c - SangliMargin Money Deposits with BanksShort Term Deposits with BanksCash Credit ( Dr) BalanceCash on HandCheques on HandStamps on HandRemittances in TransitImprest Accounts Imprest Accounts ( Bank Balance )CASH & BANK BALANCESCURRENT ASSETSLOANS & ADVANCESAdvances to Employees - TravellingAdvances to Employees - SalaryAdvances to Employees - MedicalAdvances to Employees - ConveyanceAdvances to Employees - House BuildingAdvances to Employees - For ExpensesAdvances to Employees - OthersAdvances to Employees - Vehicles

Advances to Suppliers - Stores & SparesAdvances to Suppliers – Electrical GoodsAdvances to Back to Back ContractorsAdvances to Civil ContractorsAdvances to Commissioning ContractorsAdvances to Both Civil & Commissioning Contractors

Advances to Suppliers - Civil Construction Materials

Advances to TransportersAdvances to FabricatorsAdvances to Other Job WorkersAdvances to Loading & Unloading ContractorsAdvances to C & F ContractorsAdvances to Customs House AgentsAdvances to Shipping AgentsAdvances to Cargo Handling AgentsLoans & Advances to SubsidiariesLoans & Advances to Directors & Other Officers of CILLoans & Advances to Firms or Private Companies in which any Director is a Loans & Advances to Companies under Same ManagementLoans & Advances to Partnership Firms in which CIL or Its subsidiaries is a Advances for ServicesAdvances for Imported GoodsOther AdvancesTDS on Interest ReceivedTDS on Other IncomeTDS on Gross BillsAdvance Income TaxAdvance Sales TaxAdvance Service TaxMaterial Issued on LoanAdvances to Pure Labor ContractorsLOANS & ADVANCES PREPAID EXPENSESPrepaid BG CommissionPrepaid LC CommissionPrepaid InsurancePrepaid RentPrepaid Expenses – Others PREPAID EXPENSES DEPOSITSDeposits – GovernmentDeposits - Central ExciseDeposits - CustomsDeposits – Port TrustDeposits - Postal & TelegraphDeposits - Electricity BoardsDeposits- Sales TaxDeposits – Labor Dept.Deposits for TendersDeposits – Leased Accommodation (Rent)Deposits - Others DEPOSITS CLAIMS & OTHER RECEIVABLESClaims Receivable – Contractees (Clients)Claims Receivable – Suppliers

Claims Receivable – Back to Back ContractorsClaims Receivable – Civil ContractorsClaims Receivable – Commissioning ContractorsClaims Receivable – Both Civil & Commissioning ContractorsClaims Receivable – OthersClaims Receivable – Pure Labor ContractorsVAT Input Tax ReceivableService Tax Input Tax ReceivableExcise Duty Input Tax Receivable – InputsExcise Duty Input Tax Receivable – Capital GoodsEntry Tax ReceivableClaims Receivable - Insurance CLAIMS & OTHER RECEIVABLESUNBILLED REVENUEUnbilled RevenueUNBILLED REVENUE MISCELLANEOUS EXPENDITURE NOT WRITTEN OFFPreliminary ExpensesShare Issue Expenses Debenture Issue ExpensesCommission or Brokerage on Under-WritingDiscount Allowed on Issue of Shares or DebenturesOthers (specify) MISCELLANEOUS EXPENDITURE NOT WRITTEN OFFPROFIT & LOSS A/C – DEBIT BALANCEProfit & Loss a/c (Debit Balance)PROFIT & LOSS A/C – DEBIT BALANCEASSETSAPPLICATION OF FUNDSBALANCE SHEET

PROFIT AND LOSSExpenses CLOSING STOCKS – PROFIT & LOSS A/C

Closing Stock – Store & SparesClosing Stock – Electrical GoodsClosing Stock – Stock in TransitClosing Stock – Tools & ImplementsClosing Stock – ScrapClosing Stock – By Products CLOSING STOCKS – PROFIT & LOSS A/C OPENING STOCKS

Opening Stock – Stores & SparesOpening Stock – Electrical GoodsOpening Stock – Stock–in-Transit

Closing Stock – Civil Construction Materials

Opening Stock – Civil Construction Materials

Opening Stock – Tools & ImplementsOpening Stock – ScrapOpening Stock – By ProductsOpening Unbilled Revenue OPENING STOCKSPURCHASES

Purchases – Stores & Spares – VAT – 4%Purchases – Stores & Spares – VAT –5%Purchases – Stores & Spares – VAT – 12.5%Purchases – Stores & Spares – VAT – 13.5%Purchases – Stores & Spares– VAT – 14%Purchases – Stores & Spares– VAT – 14.5%Purchases – Stores & Spares– VAT – 20%Purchases – Electrical Goods – VAT – 4%Purchases – Electrical Goods – VAT –5%Purchases – Electrical Goods – VAT – 12.5%Purchases – Electrical Goods – VAT – 13.5%Purchases – Electrical Goods – VAT – 14%Purchases – Electrical Goods – VAT – 14.5%Purchases – Electrical Goods – VAT – 20%Purchases – Other Goods – VAT – 4%Purchases – Other Goods – VAT –5%Purchases – Other Goods – VAT – 12.5%Purchases – Other Goods – VAT – 13.5%Purchases – Other Goods – VAT – 14%Purchases – Other Goods – VAT – 14.5%Purchases – Other Goods – VAT – 20%

Purchases – Stores & Spares – CSTPurchases – Electrical Goods – CSTPurchases – Other Goods -CST

Purchases – Imported – Electrical GoodsPurchases – Imported – Components & Spare PartsPurchases – Imported – Capital GoodsPURCHASES SALARIES , ALLOWANCES & BONUSSalaries & Allowances – Basic Pay Salaries & Allowances – HRA Salaries & Allowances – Transport Allow – Salaries & Allowances – Others

Purchases –Civil Construction Materials – VAT – 4%Purchases –Civil Construction Materials – VAT –5%Purchases – Civil Construction Materials – VAT – 12.5%Purchases – Civil Construction Materials – VAT – 13.5%Purchases – Civil Construction Materials – VAT – 14%Purchases – Civil Construction Materials – VAT – 14.5%Purchases – Civil Construction Materials – VAT – 20%

Purchases –Civil Construction Materials –CST

Purchases from Unregistered Dealers

Salaries & Allowances – Basic Pay Salaries & Allowances – HRA Salaries & Allowances – Transport Allow – Salaries & Allowances – OthersEx-GratiaSalaries & Allowances – Basic Pay Salaries & Allowances – HRA Salaries & Allowances – Transport Allow – Salaries & Allowances – OthersEx-GratiaBonusStipend to Trainees SALARIES , ALLOWANCES & BONUSCONTRIBUTION TO PF & OTHER FUNDSContribution to PF – DirectorsContribution to PF – ManagerialContribution to PF – OthersContribution to Pension Scheme – DirectorsContribution to Pension Scheme – ManagerialContribution to Pension Scheme – OthersContribution to Group Gratuity – DirectorsContribution to Group Gratuity – ManagerialContribution to Group Gratuity – OthersContribution to Superannuation Fund – DirectorsContribution to Superannuation Fund – ManagerialContribution to Superannuation Fund – OthersOther Gratuity PaymentsContribution to ESIContribution to EDLIPF Administration ChargesEDLI Administration ChargesCONTRIBUTION TO PF & OTHER FUNDSSTAFF WELFARE EXPENSESLeave Encashment – DirectorsLeave Encashment – ManagerialLeave Encashment – OthersMedical Reimbursement – DirectorsMedical Reimbursement – ManagerialMedical Reimbursement – OthersTransport SubsidyScholarshipsContribution to Group Insurance SchemeRecreation ExpensesCelebration ExpensesSports & GamesWashing ExpensesContribution to Labor Welfare FundLiveries & Uniforms

Reimbursement of Professional FeeRefreshmentsOther Welfare ExpensesStaff Training ExpensesFood Expenses at SitesSTAFF WELFARE EXPENSES REPAIRS & MAINTENANCER & M – BuildingsR & M – Plant & MachineryR & M – Heavy VehiclesR & M – Light VehiclesR & M – Miscellaneous AssetsR & M – Others REPAIRS & MAINTENANCERENTRent – Residential Buildings – DirectorsRent – Residential Buildings – Other EmployeesRent – Office AccommodationRent – Warehouses / GodownsRent – Staff AccommodationRENTINSURANCEInsurance – Plant & MachineryInsurance – StocksInsurance – Storage cum ErectionInsurance – LaborInsurance – Public LiabilityInsurance – BuildingsInsurance – VehiclesInsurance – Cash in Safe / ChestInsurance – Cash in TransitInsurance – Personnel ( Fidelity Guarantee )Insurance – Loss of ProfitsInsurance – OthersTransit InsuranceINSURANCERATES & TAXESRates & Taxes – Stamp Fee / Registration FeeRates & Taxes – Listing FeeRates & Taxes – Filing FeeRates & Taxes – LicensesRates & Taxes – Taxes on Fixed AssetsRates & Taxes – Road TaxRates & Taxes – Octroi / Contonment taxRates & Taxes – Municipal & Local TaxesRATES & TAXES SUB-CONTRACTING & LABOR CHARGESSub-Contracting Expenses – Back to Back Contractors

Sub-Contracting Expenses – Civil ContractorsSub-Contracting Expenses – Commissioning ContractorsSub-Contracting Expenses – Both Civil & Commissioning ContractorsLabor Expenses incurred thro Pure Labor Contractors

Expenses on Casual & Temporary EmployeesLoading & Unloading , Hamali Expenses SUB-CONTRACTING & LABOR CHARGES ADMINISTRATIVE EXPENSESVehicle Running ExpensesMachinery Hire ChargesHire Charges – Heavy VehiclesHire Charges – Light VehiclesTender Expenses & Tender FormsTravelling & Conveyance – Directors – ForeignTravelling & Conveyance – Directors – Within IndiaTravelling & Conveyance – Others – ForeignTravelling & Conveyance – Others – Within IndiaTravelling & Conveyance – Other than EmployeesLocal Conveyance ChargesBoard Meeting ExpensesDirectors Sitting FeesPrinting & StationeryPostage, Telegrams Telephone, FaxCourier ExpensesSafety ExpensesSecurity ExpensesRecruitment Expenses – AdvertisementRecruitment Expenses - TA & DA to CandidatesRecruitment Expenses – OthersConferences & SeminarsAdvertisement ExpensesDonationsEntertainmentBusiness Promotion ExpensesLegal ChargesConsultancy & Professional ChargesPayment to Auditors – Audit FeePayment to Auditors – Taxation MattersPayment to Auditors – Company Law MattersPayment to Auditors – Other ServicesPayment to Auditors – Reimbursement of ExpensesOffice MaintenanceGuest House MaintenanceStaff Accommodation MaintenanceCrockery, Cutlery & UtensilsPooja Expenses

Expenses on Labor directly engaged by CIL

Books, Periodicals & NewspapersSubscriptions & Membership FeesTransportation & Freight ChargesEntry Tax ( Expenditure)Power, Fuel & ElectricityWaterC & F ChargesMiscellaneous ExpensesAmounts Written OffWritten off – ClaimsMachinery Hire Charges – Reinforced Concrete MixtureSales TaxService TaxPort ChargesStevedoring ChargesHandling ChargesCustoms House Agent ChargesPenalties under VAT,CST,Service Tax, Excise, Customs, Income Tax ActsFabrication ExpensesJob Work Charges ADMINISTRATIVE EXPENSESDEPARTMENT RECOVERIESRecovery – Labor CessRecovery - Excess Materials usedRecovery – TransportRecovery – Royalty / SeinorageRecovery – Penalty / LDRecovery – Rebates & DiscountsDEPARTMENT RECOVERIESINCOME TAXIncome TaxMinimum Alternative TaxEarlier Years Tax AdjustmentsINCOME TAXPROVISIONS ( PROFIT & LOSS A/C )Provision for Proposed DividendProvision for Doubtful DebtsProvision for Doubtful AdvancesMiscellaneous ProvisionsPROVISIONS ( PROFIT & LOSS A/C ) WRITTEN OFFWritten Off – Book DebtsWritten Off – Loans & AdvancesAssets Written OffLoss on Sale of Assets / Adjustment of AssetsLoss on Sale of InvestmentsLosses of Subsidiary CompaniesLosses of Joint Ventures

WRITTEN OFFINTEREST & FINANCING CHARGESInterest on Long Term Loans – FisInterest on Long Term Loans – BanksInterest on Long Tern Loans - SubsidiariesInterest on Long Term Loans - DirectorsInterest on Long Term Loans – Companies under Same ManagementInterest on Long Term Loans - OthersInterest on Debentures Interest on Cash CreditInterest on Short Term Loans – FisInterest on Short Term Loans – BanksInterest on Short Tern Loans - SubsidiariesInterest on Short Term Loans - DirectorsInterest on Short Term Loans – Companies under Same ManagementInterest on Short Term Loans - OthersInterest on Other Loans – BanksInterest on Other Loans – OthersInterest on Public DepositsInterest on Mobilisation / Material AdvancesInterest on Other Deposits

LC Commission ChargesBG Commission ChargesBills Discounting & Factoring ChargesBank Charges Loan Processing ChargesCommitment ChargesInterest - DirectorsInterest - OthersInterest – Vehicle LoansINTEREST & FINANCING CHARGES DRE - WRITTEN OFFDeferred Revenue Expenditure Written Off during the year DRE - WRITTEN OFFProfit & Loss a/c – Debit/Credit Balance Brought Forward from Previous YearProfit & Loss a/c – Debit/Credit Balance Brought Forward from Previous YearProfit & Loss a/c – Debit/Credit Balance Brought Forward from Previous YearExpenses

INCOMEINCOME FROM OPERATIONSContract Revenue – Direct Sales – VATContract Revenue - Direct Sales – CSTContract Revenue – F & IContract Revenue - Civil

Interest - Income Tax Related

Contract Revenue - CommissioningDirect Sales - Finished Goods - VATSales - By ProductsUnbilled RevenueINCOME FROM OPERATIONS OTHER INCOMEInterest on Bank DepositsInterest – OthersDividend ReceivedDividend Received from Subsidiary CompaniesScrap Sales Income from Trade InvestmentsIncome from Other InvestmentsProfit on Sale of AssetsProfit on Sale of InvestmentsProfit on Sale of Investments in Partnership FirmsUnclaimed Amounts TransferredShare Transfer FeesOther ReceiptsExcess Provisions Written BackNotice Pay Recovered / Bond Money RecoveredProfits of SubsidiariesProfits of Joint Ventures OTHER INCOMEINCOMEPROFIT AND LOSS

Account Type

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