Page 1 of 15

Assets
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Code Mapping Details
1 100000 Assets 100000
2 110000 Non-Current Assets 110000
3 111000 Tangible Assets 111000
4 111100 Property, Plant & Equipments 111100
5 111101 Land & Land Development 1001 Land
6 1002 Land Registration
7 1003 Land Development
8 111102 Buildings 1004 Office-Building
9 1005 Factory-Building
10 111103 Plant & Machinery 104 Plant & Machinery
11 111104 Utilities & Installations
12 111105 Factory Equipments
13 111106 Furniture & Fixtures 36 Furniture & Fixtures
14 111107 Office Equipment
15 111108 IT Equipment 105 ITS Equipment
16 111109 Construction Equipment 1832 Construction Equipment
17 111110 Transport & Vehicles 34 Motor Vehicles

19 111111 Sundry Assets 1806 Electrical Equipment

20 35 Office Equipment
21
22 111200 Accumulated Depreciation 111200
23 111201 Accumulated Depreciation- Buildings 1046 Accu. Dep. On Property, Plant and Equipments
24 111202 Accumulated Depreciation- Plant & Machinery 1046 Accu. Dep. On Property, Plant and Equipments
25 111203 Accumulated Depreciation- Utilities & Installations 1046 Accu. Dep. On Property, Plant and Equipments
26 111204 Accumulated Depreciation- Factory Equipments 1046 Accu. Dep. On Property, Plant and Equipments
27 111205 Accumulated Depreciation- Furniture & Fixtures 1046 Accu. Dep. On Property, Plant and Equipments
28 111206 Accumulated Depreciation- Office Equipment 1046 Accu. Dep. On Property, Plant and Equipments
29 111207 Accumulated Depreciation- IT Equipment 1046 Accu. Dep. On Property, Plant and Equipments
30 111208 Accumulated Depreciation- Construction Equipment 1046 Accu. Dep. On Property, Plant and Equipments
31 111209 Accumulated Depreciation- Transport & Vehicles 1046 Accu. Dep. On Property, Plant and Equipments
32 111210 Accumulated Depreciation- Sundry Assets 1046 Accu. Dep. On Property, Plant and Equipments
33
34 111300 Capital Work in Process 111300
35 111301 Capital Work in Process-Building
36 111302 Capital Work in Process-Plant & Machinery 110 Capital WIP-Plant & Machinery
37 111303 Capital Work in Process-Utilities & Installations
38 111304 Capital Work in Process-Construction
39
40
41 112000 Intangible Assets 112000
42 112100 Intangible Assets 112100
43 112101 Softwares 38 IT Software
44 112102 Trademark, Patents,Copy Right and License 297 Trademark
45 112103 Other Intangibles 39 Goodwill
46 112200 Accumulated Amortization 112200
47 112201 Accumulated Amortization - Software 1062 Amortization of Intangible Assets
48 112202 Accumulated Amortization - Trade Mark, Patents, Copyright and License 1062 Amortization of Intangible Assets
49 112203 Accumulated Amortization -Other Intangibles 1062 Amortization of Intangible Assets
50
51 113000 Other Assets 113000
52 113100 Other Assets 113100
53 113101 Asset Clearing
54 113102 CWIP Clearing
55 113103 Fixed Asset in Transit 1592 Machinery in Transit
56 113104 Deferred Tax Assets 120 Deferred Tax Assets
57 140 Deferred Tax Assets
58
59 114000 Long Term Investment 114000
60 114100 Long Term Investment 114100
61 114101 Investment in Subsidiaries & Associates 118 Investment in Associates
62 114102 Investment in Joint Ventures 119 Investment in Joint Venture
63 114103 Investment in Securities and Financial Instruments Public Limited Companies 1065 Public Limited Companies
64 Private Limited Companies 1066 Private Limited Companies
65 Others Organization 1067 Investment in Debenture of Public Limited Company
66 1068 Investment in Debenture of Private Limited Company
67 1069 Investment in Defense Certificates
68 1070 Investment in Post Office Certificates
69 1071 Investment in Government Bond
70 1734 Investment in ICB Unit Fund
71
72 120000 Current Assets 120000
73 121000 Inventory 121000
74 121100 Raw Materials 121100
75 121101 Raw Materials- Fabrics 1075 Fabric-Import
76 1713 Fabric-Local
77 121102 Raw Materials- Accessories 1076 Accessories-Import
78 To be discussed with PWC pakistan 1715 Accessories-Local
79 121103 Raw Materials- Chemicals 1077 Dyes & Chemical-Import
80 1717 Dyes & Chemical-Local
81 121104 Raw Materials- Others 1078 Poly Raw Materials-Import
82 1719 Poly Raw Materials-Local
83 1079 Packing Raw Materials-Import
84 1723 Packing Raw Materials-Local
85 1487 Yarn-Import
86 1721 Yarn-Local
87
88 121200 Work-in-Progress 121200
89 121201 Consumption of Fabrics To be discussed with PWC pakistan 1600 Consumption of Fabrics
90 121202 Consumption of Accessories 1601 Consumption of Accessories
91 121203 Consumption of Dyes 1602 Consumption of Dyes & Chemical
92 121204 Consumption of Plastic Raw Materials 1603 Consumption of Poly Raw Materials
93 121205 Consumption of Packing Raw Materials 1604 Consumption of Packing Raw Materials
94 121206 Consumption of Yarn 1605 Consumption of Yarn
95 121207 Consumption of Paper
96 121208 Consumption of Glue
97 121209 Consumption of Chemicals 1602 Consumption of Dyes & Chemical
98 121210 Consumption of Chemicals-Wash 1602 Consumption of Dyes & Chemical
99 121211 Consumption of Printing Materials
100 121212 Outside Processing Account
 Page 2 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Code Mapping Details
101
102 121300 Finished Goods 121300
103 121301 Finished Goods 124 Finished Goods
104 121400 Project Work in Process 121400
105 121401 Project Work in Process- Local Materials
106 Air Conditioner 1512 Construction Materials-Factory Sites
107 Fire Hydrant and Alarming System 1512 Construction Materials-Factory Sites
108 Generator 1512 Construction Materials-Factory Sites
109 Lift & Lift Materials 1512 Construction Materials-Factory Sites
110 Water Pump 1512 Construction Materials-Factory Sites
111 Substation 1512 Construction Materials-Factory Sites
112 Water/Sewerage Treatment Plant 1512 Construction Materials-Factory Sites
113 Sand-Filling 1512 Construction Materials-Factory Sites
114 Sand-Jamuna 1512 Construction Materials-Factory Sites
115 Sand-Local 1512 Construction Materials-Factory Sites
116 Sand-Panchagar 1512 Construction Materials-Factory Sites
117 Sand-Sylhet 1512 Construction Materials-Factory Sites
118 Bamboo 1512 Construction Materials-Factory Sites
119 Wood 1512 Construction Materials-Factory Sites
120 Bricks 1512 Construction Materials-Factory Sites
121 Bricks Chips 1512 Construction Materials-Factory Sites
122 C.I Sheet 1512 Construction Materials-Factory Sites
123 Cement 1512 Construction Materials-Factory Sites
124 Cement Sheet 1512 Construction Materials-Factory Sites
125 Ceramic Bricks 1512 Construction Materials-Factory Sites
126 Ready Mix Concrete 1512 Construction Materials-Factory Sites
127 Stone 1512 Construction Materials-Factory Sites
128 Stone Chips 1512 Construction Materials-Factory Sites
129 Surkhi 1512 Construction Materials-Factory Sites
130 Chemical 1512 Construction Materials-Factory Sites
131 Connection Pipe 1512 Construction Materials-Factory Sites
132 Mosaic Materials 1512 Construction Materials-Factory Sites
133 Painting Materials 1512 Construction Materials-Factory Sites
134 Construction Raw Materials-Others 1512 Construction Materials-Factory Sites
135 Electric Materials 1512 Construction Materials-Factory Sites
136 Hardware Materials 1512 Construction Materials-Factory Sites
137 G.I Pipe 1512 Construction Materials-Factory Sites
138 G.P Sheet 1512 Construction Materials-Factory Sites
139 M.S Beam 1512 Construction Materials-Factory Sites
140 M.S Angle 1512 Construction Materials-Factory Sites
141 M.S Rod 1512 Construction Materials-Factory Sites
142 M.S Sheet 1512 Construction Materials-Factory Sites
143 M.S Chanel 1512 Construction Materials-Factory Sites
144 Sanitery & Plumbing 1512 Construction Materials-Factory Sites
145 Tiles 1512 Construction Materials-Factory Sites
146 Door 1512 Construction Materials-Factory Sites
147 Door Materials 1512 Construction Materials-Factory Sites
148 Glass 1512 Construction Materials-Factory Sites
149 Aluminium Thai 1512 Construction Materials-Factory Sites
150 Shuttering Materials-Local 1512 Construction Materials-Factory Sites
151 Plastic Wood 1512 Construction Materials-Factory Sites
152 Interior Decoration 1512 Construction Materials-Factory Sites
153 Machinery Goods-Spare Parts 1512 Construction Materials-Factory Sites
154 121402 Project Work in Process- Imported Materials
155 Coupler Box & Nut 1512 Construction Materials-Factory Sites
156 Iron Pipe 1512 Construction Materials-Factory Sites
157 HDPE Pipe 1512 Construction Materials-Factory Sites
158 Ductile Pipe & Fittings 1512 Construction Materials-Factory Sites
159 Water Proffing Materials 1512 Construction Materials-Factory Sites
160 Fire Door 1512 Construction Materials-Factory Sites
161 Stone Chips 1512 Construction Materials-Factory Sites
162 Multi Walled Insulated Glass 1512 Construction Materials-Factory Sites
163 Wall Panel Mersin 1512 Construction Materials-Factory Sites
164 Lift & Lift Materials 1512 Construction Materials-Factory Sites
165 Other Materials 1512 Construction Materials-Factory Sites
166
167 121403 Project Work in Process- Direct Expenses Salary 1513 Conveyance-CWIP
168 House Rent 1514 Refreshment-CWIP
169 Medical Expense 1515 Entertainment-CWIP
170 Market Labour 1516 Market Labour-CWIP
171 Contract Labour 1517 Contract Labour-CWIP
172 Conveyance 1518 Fuel & Lubricant-CWIP
173 Refreshment 1519 Salary & Allowances-CWIP
174 Entertainment 1520 Carrying Charges-CWIP
175 Electricity Bill 1521 Medical Expenses-CWIP
176 Fuel & Lubricants 1522 Printing & Stationary-CWIP
177 Gas Bill 1523 Mobile Bill-CWIP
178 Design & Drawing Expense 1524 LP Gas Bill-CWIP
179 Pilling Expenses 1525 House Rent-CWIP
180 Carrying Charges 1527 Donation & Subscription-CWIP
181 Testing Expense 1528 Electricity bill-CWIP
182 Repairs & Maintenance 1529 Telephone bill-CWIP
183 Printing & Stationary 1530 Repairs & Maintenance-CWIP
184 Telephone and Mobile Bill 1642 Pilling Expenses-CWIP
185 Donation & Subscription
186 121404 Project Work in Process- Indirect Expenses 1778 Indirect Expenses-Other Sites
187
188
189
190 1526 Cylender Test-CWIP
191 1531 Lab Test-CWIP
192 1532 Design & Drawing Consultancy-CWIP
193
194 121500 General Stores 121500
195 121501 General Stores Spare Parts 127 Stationay
196 Electrical Goods 1597 Electrical Goods
197 Stationary 1738 ITS Goods
198 ITS Goods 1598 Hardware
199 Hardware Items 1596 Petrolium
200 Medicine 126 Medicine
201 Petroleum 1594 Spare Parts
202 1595 Needle
 Page 3 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Code Mapping Details
203
204
205 121600 Stock of Land 121600
206 121601 Stock of Land 1841 Inventory of Land
207 Signning Money-Land Owner 1789 Advance Against Signing Money
208 Project Development
209 Land Media Commission
210 Land Registration
211 121602 Purchase of Land
212 Holding Tax
213 Land Tax
214 Land Development Tax
215 121700 Construction Materials 121700
216 121701 Construction Materials Rod 1599 Inventory of Construction Materials
217 Cement
218 121800 Finished Flats 121800 Bricks
219 121801 Finished Flats
220
221 121900 In Transit Inventories 121900
222 121901 Raw Materials in Transit
223 121902 Deferred COGS
224
225 122000 Trade Receivables 122000
226 122100 Accounts Receivable 122100
227 122101 Accounts Receivable- Local Sales 1539 Accounts Receivable-Local
228 122102 Accounts Receivable- Direct Export 1101 AR-Invoice_Direct Export
229 122103 Accounts Receivable- Deemed Export 1102 AR-Invoice_Deemed Export
230 122104 Accounts Receivable- Services Sub-Contract
231 Cash Incentive 1103 Sub-Contract Receivables
232 Rental Income 1104 Sundry Receivables-Cash Incentive
233 Interest Income-Inter Company
234 Construction 1731 Sundry Receivables-Rental Income
235 1847 Sundry Receivables- Others
236
237 122200 Bills Receivable 122200
238 122201 Bills Receivable 1750 AR-Bills_Direct Export
239 1751 AR-Bills_Deemed Export
240 1773 AR-Bills_Construction
241
242 123000 Other Receivables 123000
243 123100 Other Receivables 123100
244 123101 Receivable from Insurance Companes 1803 Receivable Against Insurance Claim
245
246 124000 Receivable from Inter Companies 124000
247 124100 Intercompany Receivables 124100
248 124101 Intercompany Receivables 144 Sister Concern Current Account
249 1865 Sister Concern Loan Account
250 124200 Inter Unit Receivables 124200
251 124201 Inter Unit Receivables 1871 Inter Unit Loan Account
252
253 125000 Short Term Investment 125000
254 125100 FDR Account 125100
255 125101 FDR Account 1072 Investment in FDR
256 125200 Investment in Securities 125200
257 125201 Investment in Securities 129 Marketable Securities In Hand
258 126000 Advance 126000
259 126100 Advance to Suppliers 126100
260
261 126101 Advance - Suppliers (Local) Local 1083 Advance to Parties
262 126102 Advance - Suppliers (Foreign) Foreign 1083 Advance to Parties
263
264
265 126200 Advance to Employees 126200
266 126201 Advance - Salary 131 Advance Against Wages & Salary
267 126202 Advance - Treatment 1593 Advance Against Treatment
268 126203 Advance - Travel 1655 Advance Against Travel
269 126204 Advance - Employee Expenses
270 126205 IOU 1495 Cash in Hand - H/O - IOU
271 1498 Cash in Hand - Other Office - IOU
272 1501 Cash in Hand - Factory - IOU
273 1504 Cash in Hand - Site - IOU
274 1772 Cash in Hand-Begunbari-IOU
275 1812 Cash In Hand-Ctg-IOU
276 1850 Cash In Hand-BCO-IOU
277
278 126300 Advance to Management 126300
279 126301 Management Current Account 1800 Shareholder Loan
280 1082 Directors Current Account
281
282 126400 Advance Income Tax 126400
283 126401 Advance Income Tax- Export Proceeds 1088 TDS Against Direc Export
284 1801 TDS Against Deemed Export
285 126402 Advance Income Tax- Cash Incentive 1535 TDS Against Cash Incentive
286 126403 Tax Paid in Advance 1086 Tax Paid in Advance
287 126404 Advance Income Tax- Vehicle 1534 TDS Against Vehicle
288 126405 Advance Income Tax- Rental Income 1667 TDS Against Rental Income
289 126406 Advance Income Tax- Bank Interest 1089 TDS Against Bank Interest
290 126407 Advance Income Tax- Interest on FDR 1709 TDS Against Interest on FDR
291 126408 Advance Income Tax- Return on Investment 1090 Tax on Return on Investment
292 126409 Advance Income Tax- Dividend on Share 1727 TDS Against Dividend on Share
293 126410 Advance Income Tax- Construction Bill 1674 TDS Against Construction Bill
294 126411 Advance Income Tax- Local Sale 1802 TDS Against Local Sale
295 126412 Advance Income Tax- Import 1087 AIT from Import
296 126413 Advance Income Tax- C&F Commission
297
298 126500 Other Advance 126500
299 126501 Advance - Sales Commission Flat Sales Commission 1795 Advance Against Flat Sale Commission
300 Other Sales Commission 135 Other Advance
301 126502 Advance against Construction Works Sub-Contract Construction 1622 Advance Against Sub-Contract-Construction
302 Sub-Contract Real Estate 1623 Advance Against Sub-Contract-Real Estate
303 126503 Advance against Capital Expenditure Land Purchse 1085 Advance Against Capital Expenditure
304 1785 Advance Against Land Purchase
 Page 4 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Descriptions Child Code Child Code Descriptions Sub Account Description Mapping Code Mapping Details
305
306 127000 Deposit 127000
307 127100 Utilities 127100
308 127101 Security Deposit-Utilities
309 Security Deposit-Titas Gas 1095 Security Deposit-Titas Gas
310 Security Deposit-Electricity 1098 Security Deposit-Electricity
311 Security Deposit-Telephone 1096 Security Deposit-Telephone
312
313 127102 Security Deposit-Rent 1097 Security Deposit-House Rent
314
315 127200 LC 127200
316 127201 LC in Transit
317 127202 Margin Account-Cash 1084 Advance Against L/C
318 127203 Margin Account-FDR
319 127204 Margin Account-Bank Gaurantee 1099 Margin Deposit-Bank Guarantee
320 127300 Shipping Guarantee 127300
321 127301 Margin Account-Shipping Gaurantee
322
323 127400 Construction 127400
324 127401 Security Deposit-Construction Bill 1675 Security Deposit Against Construction Bill
325 127402 Security Deposit-Tender 1100 Security Deposit-Tender
326 127500 Others 127500
327 127501 Material In Transit
328 127502 VAT Account 136 VAT Current Account
329 127503 Security Deposit-Enlistment 1798 Security Deposit Against Enlistment
330 128000 Prepayments 128000
331 128100 Expenses 128100
332 128101 Prepayment - License & Renewals Trade License 1094 License & Renewal Prepayment
IRC
ERC
BGMEA
Bonded Warehouse
Fire Service
Fire Policy
Group Insurance
Factory License
Vehicle License

349 128102 Prepayment - Rent 1093 Rent Prepayment

350 128103 Prepaid Expenses- Insurance 1092 Insurance Prepayment
351
352 128200 Others 128200
353 128201 Prepayment - Others
354 128201 Deferred Revenue Expenditure Outset 139 Deferred Revenue Expenses
355
356 129000 Cash and Cash Equivalents 129000
357 129100 Cash at Bank 129100
358 129101 Cash at Bank - Local Currency Foreign Currency 147 Cash at Bank
359 129102 Cash at Bank -Other Currency Local Currency 147 Cash at Bank
360 129103 Mobile Banking Account Balance 147 Cash at Bank
361
362 129200 Cash in Hand 129200
363 129201 Head Office Cash Local Currency 1494 Cash in Hand - H/O - Liquid Cash
364 Foreign Currency
365 129202 Factory Cash 1497 Cash in Hand - Other Office - Liquid Cash
366 1500 Cash in Hand - Factory - Liquid Cash
367 1771 Cash in Hand-Begunbari-Liquid Cash
368 1811 Cash In Hand-Ctg-Liquid Cash
369 1849 Cash In Hand-BCO-Liquid Cash
370 1860 Petty Cash in Hand
371
372 129203 Site Cash
373 1503 Cash in Hand - Site - Liquid Cash
374 1741 Cash in Hand-Other Site-Liquid Cash
375
376 129300 Clearing Account 129300
377 129301 Cash at Bank- Clearing A/C
378 129302 Head Office Cash Clearing
379 129303 Factory Cash Clearing
380 129304 Dummy Account
381
 Page 5 of 15

Equity
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
1 200000 Shareholders' Equity
2 210000 Share Capital
3 211000 Share Capital
4 211100 Issued, Subscribed and Paid up Capital
5 211101 Issued, Subscribed and Paid up Capital 150 Ordinary Share Capital
6 211200 Preference Share Account
7 211201 Preference Share Account 151 Preference Share Capital
8 211300 Share Premium Account
9 211301 Share Premium Account 152 Share Premium
10 211400 Share Money Deposit
11 211401 Share Money Deposit 153 Share Money Deposit
12 220000 Reserve & Surplus
13 221000 Reserve & Surplus
14 221100 General Reserve
15 221101 General Reserve 1159 General Reserve
16 221200 Tax Holiday Reserve
17 221201 Tax Holiday Reserve 155 Tax Holiday Reserve
18 221300 Revaluation Reserve
19 221301 Revaluation Reserve 1161 Revaluation Reserve
20 221400 Other Reserves
21 221401 Other Reserves 1160 Capital Reserve
22 230000 Retained Earnings
23 231000 Retained Earnings
24 231100 Retained Earnings
25 231101 Retained Earnings 1163 Retained Earnings
 Page 6 of 15

Liabilities
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
1 300000 Liabilities 300000
2 310000 Non Current Liabilities 310000
3 311000 Long Term Loan 311000
4 311100 Long Term Loan-Foreign Currency 311100
5 311101 Long Term Loan-Foreign Currency Foreign 157 Long Term Loan
6 311200 Long Term Loan-Local Currency 311200
7 311201 Long Term Loan-Local Currency Local 157 Long Term Loan
8 311300 Lease Finance 311300
9 311301 Lease Finance
10 312000 Long Term Loan from Intercompany 312000
11 312100 Intercompany Loan- Long Term 312100
12 312101 Intercompany Loan- Long Term
13
14 313000 Other Non Current Liabilities 313000
15 313100 Deferred Tax Liabilities 313100
16 313101 Deferred Tax Liabilities 159 Deferred Tax Liabilities
17
18
19 320000 Current Liabilites 320000
20 321000 Trade Payables 321000
21 321100 Account Payables 321100
22 321101 Account Payables-Foreign Foreign 1867 Accounts Payable - Import
23 321102 Account Payables-Local Local 1543 Accounts Payable-Local
24 1544 Sub Contract-AP
25 1565 Air Freight-AP
26 1566 Sea Freight-AP
27 1178 C & F Expenses-AP
28 1185 Insurance Premium-AP
29 1190 Audit Fees-AP
30 1191 Consultancy Fee-AP
31 1179 Labtest Charges-AP
32 1184 Carrying Charge-AP
33 1186 Computer & IT Development-AP
34 169 Fuel and Lubricant-AP
35 1192 Internet Bill-AP
36 1193 Postage Stamp & Courier-AP
37 1187 Travelling & Conveyance-AP
38 1180 Repairs & Maintenance-Factory_AP
39 1181 Repairs & Maintenance-Office_AP
40 1182 Repairs & Maintenance-Vehicles_AP
41 1195 Printing & Stationary Expenses-AP
42 1199 Legal & Professional Fees-AP
43 1617 Gas Bill-AP
44 1619 B/L Charges-AP
45 1621 Factory Rent-AP
46 1624 Carrying Expenses-AP
47 1625 Security Hire Charges-AP
48 1626 Repairs & Maintenance-Machinery_AP
49 1629 Inspection Charges-AP
50 1633 Spare Parts-AP
51 1644 Subscription & Donation-AP
52 1650 Advertisement-AP
53 1656 IP Phone Bill-AP
54 1662 Electricity Bill-AP
55 1663 Wasa Bill-AP
56 1664 Mobile Bill-AP
57 1706 Liabilities for Capital Expenditures-AP
58 1194 Office Rent-AP
59 1196 Outlet Rent-AP
60 1188 Factory General Expenses-AP
61 1560 Income Tax Payable-AP
62 1189 Other Expenses-AP
63 1833 Directors' Expenses-AP
64
65 321200 Bills Payable 321200
66 321201 Bills Payable Foreign
67 Local
68 321300 Other Trade Payables 321300
69 321301 Other Trade Payables Buyers' Commission 1618 Buyers' Commission-AP
70 Flat Sales Commission 1673 Flat Sales Commission-AP
71 Buyers' Claim 1728 Buyer's Claim-AP
72 1759 Telephone & Fax Expenses-AP
73 1815 License & Renewal-AP
74
75
76 322000 Other Payables 322000
77 322100 Provisions 322100
78 322101 Provision for Financial Expenses Long Term Loan 1216 Provision for Interest on Long Term Loan
79 UPAS 1217 Provision for Interest on UPAS
80 EDF 1218 Provision for Interest on EDF
81 BTB 1219 Provision for Interest on BTB
82 Overdraft 1220 Provision for Interest on Overdraft
83 Packing Credit 1221 Provision for Interest on Packing Credit
84 Invoice Financing
85 Inter-Company Loan
86 322102 Provision for Salary & Wages Factory 176 Provision for Salary & Allowances
87 Head Office 177 Provision for Overtime Allowances
88
89 322103 Provision for Utilities Gas 1202 Provision for Gas Bill
90 Electricity 1203 Provision for Electricity Bill
 Page 7 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
91 WASA 1204 Provision for WASA Bill
92
93 322104 Provision for Other Expenses Telephone 1205 Provision for Telephone & Fax Bill
94 Mobile 1206 Provision for Mobile Bill
95 IP Phone 1615 Provision for IP Phone Bill
96 Medical Bill 184 Provision for Other Expenses
97 1862 Provision for Medical Bill
98
99
100 322105 Provision for Income Tax 175 Provision for Income Tax
101 322106 Provision for Sales Commission Foreign
Local

104 322200 Liability for Expenses 322200

105 322201 Liability for Expenses-Wages 1197 Salary & Allowances-AP
106 322202 Liability for Expenses-Salary Factory 1197 Salary & Allowances-AP
Head Office
108 322203 Liability for Expenses-Bonus Factory
Head Office
110 322204 Liability for Expenses-Earn Leave Factory
Head Office
112 322205 Liability for Expenses-Director Remuneration 1732 Directors' Remuneration-AP

115 322206 Liability for Expenses-Employee Benefit Factory 1628 Medical Expenses-AP
116 Head Office 1183 Tiffin Bill-AP
117 322207 Unclaimed Wages/Salaries Factory
118 323000 Other Current Liabilities 323000 Head Office
119 323100 Other Current Liabilities 323100
120 323101 Security Deposit from Suppliers
121 323102 Security Deposit from Customers
122 323103 Advance Received from Customers Flat Sales 1583 Advance Against Flat Sale-AP
123 Local Sales 1821 Advance Against Local Sales
124
125
126 323104 Deferred Tax Liabilities
127
128
129
130
131 324000 Payable to Inter Companies 324000
132 324100 Payable to Inter Companies 324100
133 324101 Inter Unit Payables
134
135 324102 Inter Company Payables
136
137 325000 Statutory Payables 325000
138 325100 Tax Deducted at Source (TDS) 325100
139 325101 Tax Deducted at Source (TDS) Suppliers (Sec 52) 1538 Tax Deducted at Source-AP
140 Service Providers (Sec 52AA) 1631 TDS Against Salary-AP
141 Salary (Sec50) 1632 TDS Against Remuneration-AP
Remuneration (Sec50)
Construction-Residential (Sec 53FF)
Non-Resident (Sec 56)

149 325200 VAT Deducted at Source (VDS) 325200

150 325201 VAT Deducted at Source (VDS) 1198 VAT Deducted at Source-AP
151 325300 VAT Payable 325300
152 325301 VAT Payable
153 325400 Income Tax Payable 325400
154 325401 Income Tax Payable
155
156 326000 Short Term Bank Loan 326000
157 326100 Short Term Loan 326100
158 326101 Short Term Loan Invoice Financing 1171 Overdraft
159 1661 Short Term Loan

161 326200 Working Capital 326200

162 326201 Working Capital 1172 Packing Credit
163 326300 Liability against Export Bills 326300
164 326301 Liability against Export Bills
165 326400 BTB Liabilities 326400
166 326401 Acceptance Liabilities 1175 Accounts Payable-BTB
167 326402 UPAS Under BTB 1726 Accounts Payable-UPAS_Raw Material
168 1823 Accounts Payable-UPAS_FSCM
169 1824 Accounts Payable-UPAS_FSWC
170
171 326403 EDF Under BTB 1552 Accounts Payable-EDF_Raw Material
172 1826 Accounts Payable-EDF_FSCM
173 1827 Accounts Payable-EDF_FSWC
174
175 326500 Deferred Bank Liabilities 326500
176 326501 Deferred L/C Liabilities
177 326502 UPAS Liability for Machineries 1676 Accounts Payable-UPAS_Machinery
178 326503 UPAS Liability for Raw Material (Except BTB)
179
 Page 8 of 15

Revenue
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
1 400000 Income 400000
2 410000 Operating Income 410000
3 411000 Sales 411000
4 411100 Export Revenue 411100
5 411101 Direct Export 186 Revenue-Direct Export
6 1696 Revenue-Washing-External
7 1698 Revenue-Carton-External
8 1701 Revenue-Accessories-External
9 1705 Revenue-Poly-External
10 1704 Revenue-Embroidery-External
11
12
13 411102 Other Export Revenue 1863 Revenue - Other Export
14
15
16 411103 Export Return
17

29 411200 Deemed Export 411200

30 411201 Deemed Export 1225 Revenue-Washing-Internal
31 1226 Revenue-Carton-Internal
32 1227 Revenue-Accessories-Internal
33 1228 Revenue-Poly-Internal
34 1229 Revenue-Embroidery-Internal
35
36 411300 Construction Revenue 411300
37 411301 Contract Revenue Government 200 Revenue-Contract Works
38 Non-Government
39 Govt-Non Govt. JV
40
41 411400 Real Estate Revenue 411400
42 411401 Apartment Sales 1234 Revenue-Apartment
43 411402 Development Purpose Received 1861 Development Purpose Received
44
45
46 411500 Internal Revenue 411500
47 411501 Internal Company Revenue 1229 Revenue-Embroidery-Internal
48 1636 Revenue-Lab Test-Internal
49 1225 Revenue-Washing-Internal
50 1226 Revenue-Carton-Internal
51 1227 Revenue-Accessories-Internal
52 1228 Revenue-Poly-Internal
53
54 411502 Inter Unit Revenue 1229 Revenue-Embroidery-Internal
55 1225 Revenue-Washing-Internal
56 1226 Revenue-Carton-Internal
57 1227 Revenue-Accessories-Internal
58 1228 Revenue-Poly-Internal
59
60
61 411600 Local Sales 411600
62 411601 Local Sales 1696 Revenue-Washing-External
63 1698 Revenue-Carton-External
64 1701 Revenue-Accessories-External
65 1705 Revenue-Poly-External
66 1704 Revenue-Embroidery-External
67 1637 Revenue-Lab Test-External
68 1492 Revenue-C & F-Export
69 1493 Revenue-C & F-Import
70 1235 Revenue-Land
 Page 9 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details
71 1736 Revenue-Generator Sale
72 1737 Revenue-Generator Spare Parts
73 1755 Revenue-Generator Service Charge
74 1820 Revenue - local market
75 1743 Sales-Rise
76
77
78 411602 Sales Return 1762 Sales Return-Rise
79
80
81
82
83
84 420000 Non-Operating Income 420000
85 421000 Other Income 421000
86 421100 RMG 421100
87 421101 Cash Incentive 1237 Cash Incentive
88 421102 Scrap/Wastage Sales Machine Scrap 1473 Jhut Sales
89 Jhut Sales 1576
Construction Scrap
Vehicle Scrap
Spare Parts Scrap

94 421103 Sales of Leftover Garments

95
96
97 421200 Interest Income 421200
98 421201 STD Interest 1474 Interest Income-STD
99
100 421202 FDR Interest 1660 Interest Income-FDR
101
102 421300 Investment Income 421300
103 421301 Dividend Income 1510 Share Dividend
104 421302 Interest on Other Investment 1769 Interest Income-Others
105 1799 Interest Income Against Shareholder Loan
106 421303 Portfolio Income/Loss
107
108
109 421400 Intercompany Interest 421400
110 421401 Intercompany Interest
111 421500 Rental Income 421500
112 421501 Rental Income Network Tower 1475 Rental Income
113 Building Space/ Apartments 1577 Network Tower Rent
114 Machinery 1868 Rental Income - Machinery and Equipments
Construction Equipments
ATM Booth

119 421600 Others 421600

120 421601 Insurance Claim Received 1804 Received Against Insurance Claim
121 421602 Insurance Commission Received Marine 1478 Insurance Commission Received
Fire
Vehicle

125 421603 Miscellaneous Income Wastage Chemical 1479 Miscellaneous Income

126 Vehicle Accident 1834 Received Against Wastage Chemical Sale
127 Good Borrower Incentive 1836 Good Borrower Incentive
128 421604 Gain on Disposal of Assets 1476 Profit/(Loss) on Disposal of Assets
129 421605 Gain/Loss on Revaluation
130 421606 Discount Received 1659 Special Discount
131 421607 Gain on Insurance Claim
132 421608 Gain on Financial Instruments
 Page 10 of 15

Expense
SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

1 500000 Expense 500000

2 510000 Cost of Goods Sold 510000
3 511000 Cost of Goods Sold 511000
4 511100 Cost of Goods Sold 511100
5 511101 Cost of Goods Sold
6 511200 Cost of Services Sold 511200
7 511201 Cost of Services Sold
8 511300 Cost of Contract 511300
9 511301 Cost of Contract
10 511400 Inventory Adjustment 511400
11 511401 Inventory Adjustment
12
13 512000 Direct Expense 512000
14
15
16 512100 Factory Workforce Expense 512100
17 512101 Wages & Allowances 1242 Wages & Salaries
18 512102 Salary & Allowances 1243 Salary & Allowances
19 512103 Overtime & Others 1245 Overtime
20 512104 Festival Bonus Expenses 1244 Festival Bonus
21 512105 Earn Leave 1250 Earn Leave
22 512106 Incentive Bonus Production Bonus 1257 Production Bonus
23 Target Bonus 1258 Target Bonus
24 512107 Labour Expenses
25 512108 Contribution to WPPF 1255 Contribution to WPPF
26 512109 Service Benefit 1249 Service Benefit
27 512110 Leave Allowance 1248 Maternity Benefit
28 512111 Night Allowance 1589 Night Allowance
29 512112 Holiday Allowance
30 512113 Compensation Allowance 1256 Notice Pay
31 512114 Transfer Allowance 1779 Transfer Allowance
32
33
34 512115 Child Care Expenses 245 Child Care Expenses
35 512116 Welfare Expenses
36 512117 Iftar Allowance
37 512118 Uniform & Liveries Expenses 1251 Uniform
38 512119 Training Expenses 1253 Training Expenses
39 512120 Workshop and Seminar Expenses
40 512121 Medicine & Medical Expenses Diagonostic Expense 1247 Medical Expenses
Medicine Expense
42 512122 Entertainment Expenses 220 Entertainment
43 512123 Travelling Expenses-Overseas Airfare 1309 Airfare-Overseas
44 Hotel Expenses 1310 Hotel Expenses-Overseas
45 Perdiem Expenses 1311 Perdiem Allowance-Overseas
46 Conveyance Expense 1312 Conveyance Expenses-Overseas
47
48
49 Visa Processing Fees 1313 Visa Processing Fees
50 1314 Other Traveling Expenses-Overseas
51 512124 Travelling Expenses-Domestic Airfare 1315 Airfare-Domestic
52 Hotel Expenses 1316 Hotel Expenses-Domestic
53 Perdiem Expenses 1317 Perdiem Allowance-Domestic
54 Conveyance Expense 1318 Conveyance Expenses-Domestic
55 1545 Other Traveling Expenses-Domestic
56
57
58 512125 Group Insurance 1505 Group Insurance
59 512126 Fooding Expenses Driver 1289 Fooding for Driver & Helper
60 Helper
61
62 512200 Other Processing Expenses 512200
63 512201 Packaging Charges-Internal 236 Packaging Charges-Internal
64 512202 Embroidery Charges-Internal 1694 Embroidery Charges-Internal
65 512203 Washing Charges-Internal 1688 Washing Charges-Internal
66 512204 Washing Charges-FS 1822 Washing Charges-FS
67 512205 Sewing Sub Contract Charges-Internal 1690 Sewing Sub Contract Charges-Internal
68 512206 Sewing Sub Contract Charges-FS 1699 Sewing Sub Contract Charges-FS
69 512207 Printing Charges-Internal 1692 Printing Charges-Internal
70 512208 Lab-Test Expense-Internal 1684 Labtest Charges-Internal
71
72 512209 Packaging Charges-External 1686 Packaging Charges-External
73 512210 Embroidery Charges-External 237 Embroidery Charges-External
74 512211 Washing Charges-External 238 Washing Charges-External
75 512212 Sewing Sub Contract Charges-External 239 Sewing Sub Contract Charges-External
76 512213 Printing Charges-External 1691 Printing Charges-External
77 512214 Lab-Test Expense-External 234 Labtest Charges-External
78
79 520000 Overhead 520000
80 521000 Manufacturing Overhead 521000
81
82 521100 Utilities Expenses 521100
83 521101 Electricity Expenses 1261 Electricity Bill
84 521102 Gas Expenses 1260 Gas Bill
85 521103 WASA Expenses 1262 WASA Bill
86 521104 Fuel Expenses Generator 1568 Fuel for Generator
87 Boiler 1658 Fuel for Boiler
88 Others
89 521200 Factory Repair & Maintenance Expenses 521200
90 521201 Repairs & Maintenance-Building 1279 Repairs & Maintenance-Building
91 521202 Repairs & Maintenance-Machinery According to FA??? 1278 Repairs & Maintenance-Machinery
92 521203 Repairs & Maintenance-Equipments 1280 Repairs & Maintenance-Electrical
93 1281 Repairs & Maintenance-Furniture
94 1533 Repairs & Maintenance-ITS Equipment
95 521204 Fire Fighting Expenses
96 521205 ETP Expenses
97
 Page 11 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

98 521300 Depreciation & Amortization Expenses 521300

99 521301 Depreciation Expenses- Buildings 1540 Depreciation on Building
100 521302 Depreciation Expenses- Plant & Machinery 1302 Depreciation on Plant & Machinery
101 521303 Depreciation Expenses- Utilities & Installations 1305 Depreciation on Furniture & Fixtures
102 521304 Depreciation Expenses- Factory Equipment 1303 Depreciation on ITS Equipment
103 521305 Depreciation Expenses- Furniture & Fixtures 1541 Depreciation on Office Equipment
104 521306 Depreciation Expenses- Office Equipment
105 521307 Depreciation Expenses- IT Equipment 1304 Depreciation on Motor Vehicles
106 521308 Depreciation Expenses- Construction Equipment
107 521309 Depreciation Expenses- Transport & Vehicles
108 521310 Depreciation Expenses- Sundry Assets
109 521311 Amortization Expenses - Software
110 521312 Amortization Expenses - Trade Mark, Patents, Copyright and License
111 521313 Amortization Expenses -Other Intangibles
112
113 521400 Consumables 521400
114 521401 Consumption of Spare Parts
115 521402 Consumption of Needle
116
117
118 521500 Factory Facility Expenses 521500
119 521501 Rental Expenses Factory Rent 243 Factory Rent
Godown Rent
121 521502 House Keeping 1872 House Keeping
122 521503 Factory Compliance Expenses
123
124 521600 Factory Transportation Expenses 521600
125 521601 Transportation Expenses-Fuel Petrol 1283 Fuel for Vehicle
126 CNG 1284 CNG Cost
127 Mobil 1761 Mobil Bill
128 521602 Transportation Expenses-Maintenance Spare Parts 1282 Repairs & Maintenance-Vehicle
129 Engine/Mechanical System Works 1291 Servicing Materials
130 Fuel System Works 1292 Spare parts-Vehicle
131 Ignition System Works 1293 Tyre, Tube and Flap
132 Cooling System Works 1294 Denting and Painting Charges
133 Lubrication System Works 1295 Tyre & Tube Volcanising
Clutch System Works
Brake System Works
Suspension System Works
Steering System Works
Wheel System Works
Transmission System Works
Electrical System Works
A/C System Works
Bodyworks (Denting & Painting)
Water Servicing (Dashboard Polish, Ceiling Cleanup, Vacuum etc.)
144 Workshop Charges 1296 Workshop Charges
145
146 521603 Transportation Expenses-Others Toll Charge 1285 Toll Charges
147 Parking Charge 1286 Parking Charges
148 Traffic Penalty 1287 Traffic Penalty
149 1297 Insurance Premium-Vehicle
150 1298 Fitness Certificate
151 1299 Tax Token
152 1300 Route Permit
153 1290 Other Vehicle Expenses
154 Payola
155 521700 Factory General Expenses 521700
156 521701 Printing & Photocopy Expenses Printing Materials 221 Printing Expenses
Photocopy Expense
158 521702 Conveyance
159 521703 Miscellaneous Expenses 1839 Miscellaneous Expenses
160 521704 Business Development Expenses 226 Business Development
161 521705 Gift & Donation 1322 Donation
162 521706 Religious Expenses Zakat-Treatment 1586 Zakat - Treatment
163 Zakat-General 1585 Zakat - General
164 521707 Crockeries & Cutleries
165 521708 Stationery Expenses 222 Stationery Expenses
166 521709 Security Services
167 521710 Testing Charge 1670 Water Test
168 521711 Registration and Renewal Fees Trade License 228 License & Renewal
Kalkarkhana License

171 521712 Rent, Rates & Taxes

172 521713 Fees & Charges
173 521714 Subscription 1323 Subscription
174 521715 Insurance Premium Fire Insurance 1319 Insurance Premium-Fire
175 Cash-in-Safe 1781 Insurance Premium-Cash in Safe
176
177 521716 Postage & Courier Expenses Internationl 1270 Courier Charges-International
178 Local 1271 Courier Charges-Local
179 1563 Postage & Stamp
180 521717 Mobile Expense Mobile 1264 Mobile Expenses
181 Telephone 1263 Telephone & Fax Expenses
182 521718 IP Phone Expense 1265 IP Phone Bill
183 521719 Internet Expenses 1266 Internet Bill
184 521720 EDI Charges 1268 EDI Chagres
185
186 521721 Impairment Expenses
187 Impairment Expenses
188 521800 Other Manufacturing Expenses 521800
189 521801 Other Manufacturing Expenses
190
191 522000 Administrative Expenses 522000
192 522100 Manpower Expenses 522100
193
194 522101 Salary & Allowances 1324 Salary & Allowances
195 522102 Overtime & Others 1326 Overtime
196 522103 Festival Bonus Expenses 1325 Festival Bonus
 Page 12 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

197 522104 Earn Leave 1331 Earn Leave

198 522105 Contribution to WPPF 1336 Contribution to WPPF
199 522106 Service Benefit 1330 Service Benefit
200 522107 Leave Allowance 1329 Maternity Benefit
201 522108 Compensation Allowance 1337 Notice Pay
202 522109 Transfer Allowance 1782 Transfer Allowance
203
204
205 522110 Welfare Expenses 1869 Welfare and Ceremonial Expenses
206 522111 Iftar Allowance
207 522112 Uniform & Liveries Expenses 1332 Uniform
208 522113 Training Expenses 1334 Training Expenses
209 522114 Workshop and Seminar Expenses
210 522115 Medicine & Medical Expenses Diagonostic Expense 1328 Medical Expenses
Medicine Expense
212 522116 Entertainment Expenses 261 Entertainment
213 522117 Travelling Expenses-Overseas Airfare 1385 Airfare-Overseas
214 Hotel Expenses 1386 Hotel Expenses-Overseas
215 Perdiem Expenses 1387 Perdiem Allowance-Overseas
216 Conveyance Expense 1388 Conveyance Expenses-Overseas
217 Visa Processing Fees 1389 Visa Processing Fees
218 1390 Other Traveling Expenses-Overseas
219 522118 Travelling Expenses-Domestic Airfare 1391 Airfare-Domestic
220 Hotel Expenses 1392 Hotel Expenses-Domestic
221 Perdiem Expenses 1393 Perdiem Allowance-Domestic
222 Conveyance Expense 1394 Conveyance Expenses-Domestic
223 1556 Other Traveling Expenses-Domestic
224
225 522119 Group Insurance 1506 Group Insurance
226 522120 Transportation Expenses-Fuel Petrol 1359 Fuel for Vehicle
227 CNG 1360 CNG Cost
228 Mobil 1760 Mobil Bill
229 522121 Staff Mess/ Canteen Expenses
230
231 522122 Directors Remuneration 1630 Directors' Remuneration
232
233
234 522200 Utilities Expenses 522200
235 522201 Electricity Expenses 1342 Electricity Bill
236 522202 Gas Expenses 1341 Gas Bill
237 522203 WASA Expenses 1343 WASA Bill
238 522204 Fuel Expenses Generator 1569 Fuel for Generator
239 Others 1657 Fuel for Boiler
240
241 522300 Depreciation & Amortization Expenses 522300
242 522301 Depreciation Expenses- Buildings 1378 Depreciation on Building
243 522302 Depreciation Expenses- Plant & Machinery 1381 Depreciation on Furniture & Fixtures
244 522303 Depreciation Expenses- Utilities & Installations 1379 Depreciation on ITS Equipment
245 522304 Depreciation Expenses- Factory Equipments 1542 Depreciation on Office Equipment
246 522305 Depreciation Expenses- Furnitures & Fixtures
247 522306 Depreciation Expenses- Office Equipments 1380 Depreciation on Motor Vehicles
248 522307 Depreciation Expenses- IT Equipments
249 522308 Depreciation Expenses- Construction Equipments
250 522309 Depreciation Expenses- Transport & Vehicles
251 522310 Depreciation Expenses- Sundry Assets
252 522311 Amortization Expenses - Software 1449 Amortization of Software
253 522312 Amortization Expenses - Trade Mark, Patents, Copyright and License
254 522313 Amortization Expenses -Other Intangibles 1450 Amortization of Goodwill
255
256 522400 Office Operating Expenses 522400
257 522401 Management Expenses 273 Directors' Expenses
258 522402 Rental Expenses 1582 Office Rent
259 522403 House Keeping
260 522404 Fire Fighting Expenses
261 522405 Printing & Photocopy Expenses Printing Materials 262 Printing Expenses
Photocopy Expense
263 522406 Crockeries & Cutleries
264 522407 Stationery Expenses 263 Stationery Expenses
265 522408 Security Services 1547 Security Hire Charges
266 522409 Insurance Premium Fire Insurance 1395 Insurance Premium-Fire
267 Cash-in-Safe 1780 Insurance Premium-Cash in Safe
268 1796 Insurance Premium-All Risk
269 522410 Mobile Expense 1346 Mobile Expenses
270 1345 Telephone & Fax Expenses
271 522411 IP Phone Expense 1347 IP Phone Bill
272 522412 Internet Expenses 1348 Internet Bill
273 522413 Conveyance
274
275 522500 Office General Expenses 522500
276 522501 Office General Expenses
277
278 522600 Other Administrative Expenses 522600
279 522601 Repair & Maintenance Expenses
280 Repairs & Maintenance-Building 1355 Repairs & Maintenance-Building
281 Repairs & Maintenance-Furniture & Fixtures 1357 Repairs & Maintenance-Furniture
282 Repairs & Maintenance-IT Equipments 1509 Repairs & Maintenance-ITS Equipment
283 Repairs & Maintenance-Other Equipments 1814 Repairs & Maintenance-Office Equipment
284 1356 Repairs & Maintenance-Electrical
285
286 268 Photocopy Expenses
287
288 522602 Miscellaneous Expenses 1840 Miscellaneous Expenses
289 522603 Business Development Expenses 267 Business Development
290 522604 Gift & Donation 1398 Donation
291 1711 Orphan-Donation
292 522605 Religious Expenses Zakat-Treatment 1587 Zakat - Treatment
293 Zakat-General 1588 Zakat - General
294
295
 Page 13 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

296 522606 Testing Charge 1672 Water Test

297 522607 Registration and Renewal Fees Bond License 1400 Bond License
298 1401 Custom Sarker License
299 Fire License 1402 Fire License
300 1403 EPB
301 IRC 1404 IRC
302 ERC 1405 ERC
303 Trade License 1406 Trade License
304 1407 Boiler
305 BGMEA 1409 BGMEA
306 Environment 1410 Environment
307 1411 C & F License
308 1578 ABC License
309 1579 Health License
310 1580 Education License
311 1581 Roads & Highway
312 1620 Lisence Renewal Fee-Wasa
313 1729 PWD License
314 1733 Civil Aviation-License
315 1786 Rajuk License
316
317
318 522608 Rent, Rates & Taxes 271 Rent, Rates & Taxes
319 522609 Fees & Charges
320 522610 Subscription 1399 Subscription
321 522611 Professional Expenses Audit Fee
322 Legal Fee
Inspection Fee
Consultancy Fee

329 Credit Rating Fee 1584 Credit Rating Fees

330 259 Legal & Professional Fees
331 1412 Statutory Audit Fees
332 1413 Compliance Audit Fees
333 1838 SQP Audit
334 1645 Consultancy Fees
335 1627 Inspection Charges
336 1484 Third Party Inspection Fee
337
338 522612 Books, Periodicals and Newspaper Expenses 274 Books & Newspaper
339
340
341
342 522613 Postage & Courier Expenses International 1352 Courier Charges-International
343 Local 1353 Courier Charges-Local
344 Stamp 1564 Postage & Stamp
345 522614 EDI Charges 1554 EDI Chagres
346
347 522615 Beautification Expenses
348 522616 Research & Development Expenses
349 522617 Advertisement Expense 272 Advertisement Expenses
350 522618 CSR Expenses
351 522619 Environmental Expenses
352 522620 Ceremonial Expense
353
354 522700 Statutory Expenses 522700
355 522701 Central Fund for WPF & WWF 1536 Central Fund for WPF & WWF
356 522702 Income Tax Expenses 1485 Income Tax Expenses
357 522703 Deferred Tax Expenses 1486 Deferred Tax on Income
358
359
360 522800 Vehicle Running Expenses 522800
361 522801 Transportation Expenses-Maintenance Spare Parts 1358 Repairs & Maintenance-Vehicle
362 Engine/Mechanical System Works 1367 Servicing Materials
363 Fuel System Works 1368 Spare parts-Vehicle
364 Ignition System Works 1369 Tyre, Tube and Flap
365 Cooling System Works 1370 Denting and Painting Charges
366 Lubrication System Works 1371 Tyre & Tube Volcanising
367 Clutch System Works 1372 Workshop Charges
368 Brake System Works
Suspension System Works
Steering System Works
Wheel System Works
Transmission System Works
Electrical System Works
A/C System Works
Bodyworks (Denting & Painting)
Water Servicing (Dashboard Polish, Ceiling Cleanup, Vacuum etc.)
Workshop Charges

383 522802 Transportation Expenses-Others Toll Charge 1361 Toll Charges

384 Parking Charge 1362 Parking Charges
385 Traffic Penalty 1363 Traffic Penalty
386 1373 Insurance Premium-Vehicle
387 1374 Fitness Certificate
388 1375 Tax Token
389 1376 Route Permit
390 Payola 1555 Other Vehicle Expenses
391
392 522803 Impairment Expenses
393 Impairment Expenses
394
 Page 14 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

395 523000 Selling & Distribution Expenses 523000

396 523100 Selling Expenses 523100
397 523101 Commission Expenses
398
399 Agency Commission 1483 Buyer's Agent Commission
400 1420 Local Agent Commission
401 Sales Commission
402 Buyers Commission 283 Buyer's Commission
403 Flat Sales Commission 1562 Flat Sales Commission
404 Dealers Commission
405 523102 Other Selling Expenses
406 Manpower Expenses 1551 Manpower Expenses
407 Sales Target Bonus 1763 Target Bonus-Rise
408 B/L Charges 1433 B/L Charges
409 Buyer's Claim 1481 Buyer's Claim
410 Sample Expenses 1418 Sample Making Expenses
411 Cash Discount
412 After Sales Service Expenses
413 Bad Debt Expenses 279 Irrecoverable Debts
414 Market Research Expenses
415 Loss on Disposal of Assets
416 Loss on Financial Instruments
417 Sales Promotion
418 Export Discount
419 Business Development Expenses 282 Business Development
420
421
422
423 Product Liability Insurance Charge 1440 PLI Charges
424 Product Development Fee 1591 Product Development Fee-PDF
425 Agent Fee and Charges 1444 Agent's Fee
426 Export Documentation Charges
427 Swift Charge 1438 Swift/Cable Charge
428 Discrepency Charges 1439 Discrepancy Charges
429 Reimbursement Charges 1441 Reimbursement Charges
430 LC Acceptance Commission 1680 L/C Acceptance Commission
431 LC Amendment Charge 1462 L/C Amendment Charge
432 LC Advising Charge
433 EXP
434 Export Bill Courier Charge
435 Export Bill Handling Charge
436 PRC
437 FDD Issuing
438 Total Sourcing Fee
439
440
441 523200 Distribution Expenses 523200
442 523201 Distribution Expenses
443 Shipping Agent Expenses
444 Air Freight 1611 Air Freight-Outward_Own Cost
445 1807 Air Freight-Outward_Prepaid Expenses
446 1613 Air Freight - Outward_Supplier Cost
447 523202 (Direct Transportation Expense) 1612 Air Freight - Outward_Buyer Cost
448 523203 (Transportation Support Expense) 1480 Air Freight Charges for Inefficiency
449
450
451 Clearing & Forwarding Expenses 1423 C & F Charges-Outward
452 Handling Charges
453 Ocean Freight 1421 Sea Freight - Outward
454 Transportation Fuel (Petrol)
Transportation Fuel (CNG)
Transportation Fuel (Mobil)

458
Transportation Maintenance (Spare Parts)
Transportation Maintenance (Engine/Mechanical System Works)
Transportation Maintenance (Fuel System Works)
Transportation Maintenance (Ignition System Works)
Transportation Maintenance (Cooling System Works)
Transportation Maintenance (Lubrication System Works)
Transportation Maintenance (Clutch System Works)
Transportation Maintenance (Brake System Works)
Transportation Maintenance (Suspension System Works)
Transportation Maintenance (Steering System Works)
Transportation Maintenance (Wheel System Works)
Transportation Maintenance (Transmission System Works)
Transportation Maintenance (Electrical System Works)
Transportation Maintenance (A/C System Works)
Transportation Maintenance (Bodyworks -Denting & Painting)
Transportation Maintenance- Water Servicing (Dashboard Polish, Ceiling Cleanup, Vacuum etc.)
Transportation Maintenance (Workshop Charges)
476 Transportation Others (Toll Charge)
Transportation Others (Parking Charge)
Transportation Others (Payola)
Transportation Others (Traffic Penalty)
480 Delivery Expenses (Rental) 1424 Carrying Expenses-Outward
481 Forwarding Expenses
482 Stuffing & Others
483 Warehouse Expenses 1425 Warehouse Expenses
484

487 522606 Outlet Expense Rent 1744 Outlet Rent

488 1745 Outlet Rent-Rise_Bashundhara
489 1746 Outlet Rent-Rise_Banani
490 Utilities 1748 Utilities-Moshco_Bashundhara
491 1767 Bashundhara_Electricity Bill
492 1749 Utilities-Moshco_Banani
 Page 15 of 15

SL.NO Parent-1 Parent1 Descriptions Parent-2 Parent2-Descriptions Parent-3 Parent3 Descriptions Parent-4 Parent4 Decriptions Child Code Child Code Descriptions Code-Sub A/c Sub Account Description Mapping Code Mapping Details

495 523204 Other Distribution Expenses

496 Depreciation Expenses-Furnitures & Fixtures 1428 Depreciation on Furniture & Fixtures
497 Depreciation Expenses-IT Equipments 1426 Depreciation on ITS Equipment
498 Depreciation Expenses-Transport & Vehicles 1427 Depreciation on Motor Vehicles
499
500 524000 Marketing Expenses 524000
501 524100 Marketing Expenses 524100
502 524101 Marketing Expenses
503 Trade Fair Expenses
504 Sponsorship Expenses
505 Travelling and Tour Expenses
506 Event & Sponsorship
507 Buyer Entertainment Expense
508 525000 Financial Expenses 525000
509 525100 Bank Charge & Others 525100
510 525101 Bank Charge
511 Excise Duty
512 Bank Courier Charges 1573 Courier Charge
513
514 Loan Processing Fee
515 Annual Maintenance Charge
516
517 Other Bank Charge 1766 Collection Charges-Rise
518
519 525200 Interest on Loan 525200
520 525201 Interest on Long Term Loan
521 Interest on Long Term Loan 1471 Interest on Long Term Loan
522
523
524
525 525202 Interest on Short Term Loan
526 Interest on Bank Overdraft 1451 Interest on Overdraft
527 Interest on Packing Credit 1452 Interest on Packing Credit
528 Interest on Invoice Financing
529
530 525203 Interest on Export Bill Liabilities
531 Interest on UPAS 1768 Interest on Upas_Raw Materials
532 Interest on EDF 1454 Interest on EDF
533 Interest on Acceptance Liabilities 1453 Interest on BTB
534
535 525300 Other Financial Expenses 525300
536 525301 Exchange Loss/Gain on FC 1470 Loss on Foreign Currency Conversion
537 1557 Profit on Foreign Currency Conversion
538 525302 Agent Trade Credit Service 1446 Trade Credit Service-TCS
539 525303 Interest on Inter Company Loan
540 525304 Interest on Lease Finance
541
542 525400 Consumables
543 525500 Inventory Cost Variance Account
544 525600 IPV- Invoice Price Variance
545 525700 PPV-Purchase Price Variance
546 525800 Material Outside Processing
547 525900 Overhead Account
548 526000 Resource Account
549 526100 Inventory Expense
550 526200 LCM Variance
551 526300 Tax Variance
552 526400 LCM Default Charges
553 526500 Revaluation Amortization
554 526600 Deferred Depreciation Expense
555 526700 Depreciation Adjustments
556 526800 Office Supplies
557 526900 Group Support Expenses