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Account Code

100000
100001
100002
1 100003
100005
100010
100015
100020
100025
100030
100035
100040
100999
2 101000
101005
101010
101015
101020
101025
101999
3 102000
102005
102010
102015
102020
102025
102030
102035
102040
102045
102050
102055
102060
102065
102070
102075
102080
102085
102000
4 103000
103005
103010
103015
103020
103025
103030
103035
103040
103045
103050
103055
103060
103065
103070
103075
103080
103085
103090
103000
5 104000
104005
104999
6 105000
105005
105010
105015
105020
105025
105030
105035
105040
105045
105050
105055
105060
105065
105070
105075
105080
105085
105090
105095
105100
105105
105110
105999
7 106000
7.1 106100
106105
106110
106115
106120
106125
106130
106135
106140
106145
106150
106155
106160
106165
106170
106175
106180
106185
106190
106195
106200
106299
7.2 106300
106305
106310
106315
106320
106325
106399
7.3 106400
106405
106410
106415
106420
106425
106430
106435
106440
106445
106499
106999
8 107000
107005
107010
107015
107020
107025
107030
107035
107040
107045
107050
107055
107060
107065
107070
107075
107080
107085
107090
107095
107100
107105
107110
107115
107120
107125
107130
107135
107140
107145
107150
107155
107160
107165
107999
9 108000
108005
108010
108015
108020
108025
108030
108035
108040
108045
108050
108055
108060
108999
10 109000
109005
109010
109015
109020
109025
109030
109035
109040
109045
109999
11 110000
110005
110010
110015
110020
110025
110030
110035
110040
110045
110050
110055
110060
110065
110070
110075
110080
110085
110090
110095
110100
110105
110110
110115
110120
110125
110130
110135
110140
110145
110150
110155
110160
110165
110170
110175
110180
110185
110190
110195
110200
110205
110210
110215
110220
110225
110230
110235
110240
110245
110250
110255
110260
110265
110270
110275
110280
110285
110290
110295
110300
110305
110310
110999
11 111000
111005
111010
111015
111020
111999
199980
199999

200000
200001
1 200002
200005
200010
200015
200020
200025
200030
200035
200040
200999
2 201000
201005
201010
201015
201020
201025
201030
201035
201040
201045
201050
201055
201060
201065
201070
201075
201080
201085
201090
201095
201100
201105
201110
201115
201120
201125
201130
201135
201140
201145
201150
201155
201160
201165
201170
201175
201180
201999
3 202000
202005
202999
4 203000
203005
203010
203015
203020
203999
5 204000-204999
5.1 204100
204105
204110
204115
204120
204125
204130
204135
204299
5.2 204300
204305
204310
204315
204320
204325
204330
204335
204340
204599
5.3 204600
204605
204610
204615
204620
204625
204630
204635
204640
204645
204650
204655
204660
204665
204670
204675
204680
204685
204690
204695
204998
204999
6 205000
205005
205010
205015
205020
205025
205030
205035
205040
205045
205050
205055
205060
205065
205070
205075
205080
205085
205090
205095
205100
205105
205110
205115
205120
205125
205130
205135
205140
205145
205150
205155
205160
205165
205170
205175
205180
205185
205190
205195
205999
7 206000
206005
206010
206015
206020
206025
206999
8 207000
207005
207010
207015
207020
207025
207030
207035
207040
207045
207050
207055
207999
9 208000
208005
208010
208015
208020
208025
208030
208035
208040
208045
208050
208055
208060
208065
208070
208999
10 209000
209005
209999
11 210000
210005
210010
210015
210020
210025
210030
210999
12 211000
211005
211999
299980
299998
299999

300000
300001
1 300002
300005
300010
300015
300020
300025
300030
300035
300999
2 301000
301005
301010
301015
301020
301025
301030
301035
301040
301999
3 302000
302005
302010
302015
302020
302025
302030
302035
302040
302045
302050
302055
302060
302065
302070
302075
302080
302085
302090
302095
302100
302105
302110
302115
302120
302125
302130
302135
302140
302145
302150
302155
302160
302165
302170
302175
302180
302999
4 303000
303005
303010
303015
303020
303025
303030
303035
303040
303045
303050
303055
303060
303065
303070
303075
303080
303999
5 304000
304005
304010
304015
304020
304025
304030
304035
304040
304045
304050
304055
304060
304065
304070
304075
304080
304085
304999
6 305000
305005
305010
305015
305020
305025
305030
305035
305040
305045
305050
305055
305060
305065
305070
305075
305080
305085
305090
305095
305100
305999
7 306000
306005
306010
306015
306020
306025
306030
306999
8 307000
307005
307010
307015
307020
307025
307999
9 308000
308005
308010
308015
308020
308025
308030
308035
308040
308045
308050
308055
308060
308065
308999
10 309000
309005
309010
309015
309020
309025
309030
309035
309040
309999
11 310000
310005
310010
310015
310020
310025
310030
310035
310040
310999
12 311000
311005
311010
311015
311020
311025
311030
311035
311040
311045
311050
311055
311060
311065
311070
311075
311080
311085
311090
311095
311100
311105
311110
311115
311120
311125
311130
311135
311140
311145
311150
311155
311160
311165
311170
311175
311180
311185
311190
311195
311200
311205
311210
311215
311220
311225
311230
311235
311240
311245
311250
311255
311260
311265
311270
311275
311280
311285
311290
311295
311999
13 312000
312005
312010
312015
312020
312025
312030
312999
14 313000
313005
313010
313015
313999
15 314000
314005
314010
314015
314020
314999
16 315000
315005
315010
315015
315020
315025
315030
315035
315999
17 316000
316005
316010
316015
316020
316025
316030
316035
316040
316045
316050
316055
316060
316065
316070
316075
316080
316085
316090
316095
316100
316105
316110
316115
316120
316125
316130
316135
316140
316145
316999
18 317000
317005
317999
19 318000
318005
318999
399999

400000
1 400001
400005
400010
400015
400020
400025
400030
400035
400040
400999
2 401000
401005
401010
401015
401020
401025
401030
401035
401040
401045
401050
401055
401060
401065
401070
401075
401080
401085
401999
499990
499999
Account Name

BALANCE SHEET
SOURCES OF FUNDS
LIABILITIES
SHARE CAPITAL
Equity share Captial
Share Deposits Pending Allotment
Share 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 Account
SHARE CAPITAL
RESERVES AND SURPLUS
Capital Reserve
Debenture Redemption Reserve
General Reserve
Profit and Loss Account ( Credit Balance )
Share Premium Account
RESERVES AND SURPLUS
SECURED LOANS
Debentures
Loans & Advances from Financial Institutions
Loans & Advances from Banks
Loans & Advances from Companies under Same Management
Loans & Advances from Subsidiaries
Loans & Advances from Directors
Interest Accrued & Due – Fis
Interest Accrued & Due – Banks
Interest Accrued & Due – Companies under Same Management
Interest Accrued & Due – Subsidiaries
Interest Accrued & Due – Directors
Cash Credit – SBI NIA
Interest Accrued & Due – Cash Credit
Commitment Charges Accrued & Due
Interest Accrued & Due – Debentures
Other Secured Loans & Advances @@
Interest Accrued & Due – Other Secured Loans & Advances
SECURED LOANS
UNSECURED LOANS
Deposits from Public
Short Term Loans & Advances - FIs
Short Term Loans & Advances – Subsidiaries
Short Term Loans & Advance – Banks
Short Term Loans & Advances – Directors
Short Term Loans & Advances – Others
Short Term Loans & Advances – Companies under Same Management
Other Loans & Advances – Banks
Other Loans & Advances – Others
Interest Accrued but not due – FIs
Interest Accrued but not due – Subsidiaries
Interest Accrued but not due – Banks
Interest Accrued but not due – Directors
Interest Accrued but not due – Others
Interest Accrued but not due – Companies under Same Management
Interest Accrued but not due – Other L &A – Banks
Interest Accrued but not due - Other L & A - Others
Deferred Credit
UNSECURED LOANS
DEFERRED TAX LIABILITY
Deferred Tax Liability
DEFERRED TAX LIABILITY
PROVISION FOR DEPRECIATION
Freehold Land
Land Development
Leasehold Land
Factory Buildings
Non-Factory Buildings
Temporary Structures
Plant & Machinery
Workshop Equipment
Laboratory Equipment
Other Equipment
Vehicles- Motor Cars, Motor Cycles, Scooters, Other Mopeds, Cycles
Vehicles – Motor Buses, Motor Lorries
Air Conditioning Equipment
Furniture & Fixtures
Computer Equipment
Office Equipment
Civil Equipment
Earth Moving Eqpt. Used in Heavy Construction Works
Portable Under-ground & Earth Moving Machinery used in Open Cast Mining
Mines & Quarries – Tubs, Winding Ropes, Haulage Ropes , Sand Stowing Pipes & Safety lamps
Other Mining Equipment
Motor Tractors & Trailers
PROVISION FOR DEPRECIATION
Current Liability
SUNDRY CREDITORS
Sundry Creditors – Civil Construction Materials
Sundry Creditors – Stores & Spares
Sundry Creditors – Electrical Goods
Sundry Creditors – Imported Goods
Sundry Creditors – Capital Works
Sundry Creditors – Capital Goods / Equipment
Sundry Creditors – Others
Sundry Creditors – Back to Back Contractors
Sundry Creditors – Civil Contractors
Sundry Creditors – Commissioning Contractors
Sundry Creditors – Both Civil & Commissioning Contractors
Sundry Creditors – For Expenses
Sundry Creditors – Subsidiaries
Sundry Creditors - Transporters
Sundry Creditors – Fabricators
Sundry Creditors – Other Job Works
Sundry Creditors – Small Scale Industries (SSIs)
Sundry Creditors – Micro, Small & Medium Enterprises (MSMs)
Sundry Creditors – Goods in Transit
Acceptances / Bills of Exchange
SUNDRY CREDITORS
ADVANCES RECEIVED ( LIABILITY )
Mobilization Advances from Clients
Material Advances from Clients
Advances received against Sales
Advances received from Others
Interest Accrued & Due – Mobilization / Material Advances
ADVANCES RECEIVED ( LIABILITY )
DEPOSITS RECEIVED ( LIABILITY )
Earnest Money Deposits – Contractors
Earnest Money Deposits –Suppliers
Earnest Money Deposits – Others
Security Deposits – Contractors
Security Deposits – Suppliers
Security Deposits – Others
Retention Money - Contractors
Retention Money – Suppliers
Retention Money - Others
DEPOSITS RECEIVED ( LIABILITY )
Current Liability
OTHER LIABILITIES
Liability for Expenses
Liability for Salaries, Allowances & Bonus
Unpaid Wages
Liability for PF – Employees
Liability for PF – Employer
Liability for Pension– Employees
Liability for Pension– Employer
Liability for ESI – Employees
Liability for ESI - Employer
Liability for EDLI
Liability for Consultants / Professionals
Liability for Voluntary Provident Fund
Income Tax Recovery – Salaries
Income Tax Recovery –Contractors
Income Tax Recovery – Dividends
Income Tax Recovery – Interest
Income Tax Recovery – Rents
Income Tax Recovery – Professionals
Income Tax Recovery – Commission & Brokerage
Liability for Profession Tax
Liability for State VAT
Liability for Central Sales Tax
Liability for Service Tax
Liability for Other Recoveries (1) – Employees
Liability for Other Recoveries (2) – Employees
Claims Payable
Stale Cheques
Unpaid Dividends
liability for Excise Duty
Liability for Customs Duty
Liability for Pure Labor Contractors
Share Application Money Refundable
Share Allotment Money Excess Received & Refundable
OTHER LIABILITIES
INTEREST ACCRUED BUT NOT DUE
Interest Accrued but not due – Financial Institutions
Interest Accrued but not due – Banks
Interest Accrued but not due – Companies under Same Management
Interest Accrued but not due – Subsidiaries
Interest Accrued but not due – Directors
Interest Accrued but not due – Others
Interest Accrued but not due – Cash Credit
Interest Accrued but not due – Security Deposits
Interest Accrued but not due – Mobilization / Material advances
Interest Accrued but not due – Short Term Loans & Advances
Interest Accrued but not due – Public Deposits
Commitment Charges Accrued but not due
INTEREST ACCRUED BUT NOT DUE
PROVISIONS
Provision for Income Tax
Provision for Proposed Dividend
Provision for Bonus
Provision for Gratuity
Provision for Superannuation
Provision for Leave Encashment
Provision for Doubtful Debts
Provision for Doubtful Advances
Miscellaneous Provisions
PROVISIONS
INTER UNIT ACCOUNTS
Inter Unit – Head Office
Inter Unit – Hubli
Inter Unit – Chandrapur
Inter Unit – Gadchiroli
Inter Unit – Jammu
Inter Unit – Guwahati
Inter Unit – Ahmednagar
Inter Unit – Sholapur
Inter Unit – Sangli (1)
Inter Unit – Latur
Inter Unit – Beed
Inter Unit – Ongole
Inter Unit – Nagpur (Airport)
Inter Unit – Chattisgarh
Inter Unit – Indu Projects
Inter Unit – Sangli (2)
Inter Unit – Nagaon 3
Inter Unit – Nagaon 6
Inter Unit – Bongaigaon
Inter Unit – Lakhimpur
Inter Unit – Dimaji
Inter Unit – Pavani
Inter Unit – Bastar & Narayanpur
Inter Unit – Rasmada Sub-station
Inter Unit – Byagwat
Inter Unit – Halikhed
Inter Unit – Dhade Sugar
Inter Unit – Gachibowli
Inter Unit – Moula-ali
Inter Unit – Chandrayangutta
Inter Unit – Kalwakurthy
Inter Unit – Head Office
Inter Unit – Hubli
Inter Unit – Chandrapur
Inter Unit – Gadchiroli
Inter Unit – Jammu
Inter Unit – Guwahati
Inter Unit – Ahmednagar
Inter Unit – Sholapur
Inter Unit – Sangli (1)
Inter Unit – Latur
Inter Unit – Beed
Inter Unit – Ongole
Inter Unit – Nagpur (Airport)
Inter Unit – Chattisgarh
Inter Unit – Indu Projects
Inter Unit – Sangli (2)
Inter Unit – Nagaon 3
Inter Unit – Nagaon 6
Inter Unit – Bongaigaon
Inter Unit – Lakhimpur
Inter Unit – Dimaji
Inter Unit – Pavani
Inter Unit – Bastar & Narayanpur
Inter Unit – Rasmada Sub-station
Inter Unit – Byagwat
Inter Unit – Halikhed
Inter Unit – Dhade Sugar
Inter Unit – Gachibowli
Inter Unit – Moula-ali
Inter Unit – Chandrayangutta
Inter Unit – Kalwakurthy
INTER UNIT ACCOUNTS
Intermediate Accounts
Opening Balance Transfer
Error Account
Purchase Packing Slip
Purchase Packing Slip Offset
Intermediate Accounts
LIABILITIES (Total)
SOURCES OF FUNDS (Total)

APPLICATION OF FUNDS
ASSETS
CAPITAL WORK IN PROGRESS
Capital Work-in-Progress – Plant & Machinery
Capital Work-in-Progress – Civil Construction
Capital Goods – Imported
Capital Goods – Indigenous
Capital Goods – In Transit
Advances for Capital Works ( Secured )
Advances for Capital Works ( Unsecured )
Material Issued to Contractors for Capital Works
CAPITAL WORK IN PROGRESS
INVESTMENTS
Investment in Government Securities
Investment in Government Securities
Investment in Government Securities
Investment in Government Securities
Investment in Equity Shares - Subsidiaries
Investment in Equity Shares - Subsidiaries
Investment in Equity Shares -Subsidiaries
Investment in Equity Shares - Subsidiaries
Investment in Equity Shares - Companies USM(Under Same Management)
Investment in Equity Shares - Companies USM
Investment in Equity Shares -Companies USM
Investment in Equity Shares -Companies USM
Investment in Equity Shares - Others
Investment in Equity Shares - Others
Investment in Equity Shares - Others
Investment in Equity Shares - Others
Investment in Debentures - Subsidiaries
Investment in Debentures - Subsidiaries
Investment in Debentures - Subsidiaries
Investment in Debentures - Subsidiaries
Investment in Debentures - Companies USM
Investment in Debentures - Companies USM
Investment in Debentures - Companies USM
Investment in Debentures -Companies USM
Investment in Debentures - Others
Investment in Debentures – Others
Investment in Debentures – Others
Investment in Debentures – Others
Investment in Associates
Investment in Associates
Investment in Associates
Investment in Associates
Other Investments
Other Investments
Other Investments
Other Investments
INVESTMENTS
DEFERRED TAX ASSET
Dererred Tax Asset
DEFERRED TAX ASSET
ACCRUED INCOME
Interest Accrued on Investments
Interest Accrued on Short Term Deposits – Banks
Interest Accrued on Margin Money Deposits with Banks
Other Accrued Income
ACCRUED INCOME
CURRENT ASSETS
CLOSING STOCKS – BALANCE SHEET
Closing Stock – Civil Construction Materials
Closing Stock – Store & Spares
Closing Stock – Electrical Goods
Closing Stock – Stock in Transit
Closing Stock – Tools & Implements
Closing Stock – Scrap
Closing Stock – By Products
CLOSING STOCKS – BALANCE SHEET
SUNDRY DEBTORS
Sundry Debtors - Considered Good – Less than Six Months
Sundry Debtors - Considered Good - Exceeding Six Months
Sundry Debtors - Considered Doubtful
Debts due from Directors or Other Officers of CIL
Debts due from Firms or Private Companies in which any Director is a partner or director or member
Debts due from Companies under the Same Management
Debts due from Subsidiaries
Retention Money
SUNDRY DEBTORS
CASH & BANK BALANCES
SBI Current a/c (NIA) – Hyderabad
SBI Current a/c - Chandrapur
SBI Current a/c - Jammu
SBI Current a/c - Guwahati
SBI Current a/c - Ahmednagar
SBI Current a/c - Solapur
SBI Current a/c - Hubli
SBI Current a/c - Ongole
SBI Current a/c - Nagpur
SBI Current a/c - Sangli
Margin Money Deposits with Banks
Short Term Deposits with Banks
Cash Credit ( Dr) Balance
Cash on Hand
Cheques on Hand
Stamps on Hand
Remittances in Transit
Imprest Accounts
Imprest Accounts ( Bank Balance )
CASH & BANK BALANCES
CURRENT ASSETS
LOANS & ADVANCES
Advances to Employees - Travelling
Advances to Employees - Salary
Advances to Employees - Medical
Advances to Employees - Conveyance
Advances to Employees - House Building
Advances to Employees - For Expenses
Advances to Employees - Others
Advances to Employees - Vehicles
Advances to Suppliers - Civil Construction Materials
Advances to Suppliers - Stores & Spares
Advances to Suppliers – Electrical Goods
Advances to Back to Back Contractors
Advances to Civil Contractors
Advances to Commissioning Contractors
Advances to Both Civil & Commissioning Contractors
Advances to Transporters
Advances to Fabricators
Advances to Other Job Workers
Advances to Loading & Unloading Contractors
Advances to C & F Contractors
Advances to Customs House Agents
Advances to Shipping Agents
Advances to Cargo Handling Agents
Loans & Advances to Subsidiaries
Loans & Advances to Directors & Other Officers of CIL
Loans & Advances to Firms or Private Companies in which any Director is a
Loans & Advances to Companies under Same Management
Loans & Advances to Partnership Firms in which CIL or Its subsidiaries is a
Advances for Services
Advances for Imported Goods
Other Advances
TDS on Interest Received
TDS on Other Income
TDS on Gross Bills
Advance Income Tax
Advance Sales Tax
Advance Service Tax
Material Issued on Loan
Advances to Pure Labor Contractors
LOANS & ADVANCES
PREPAID EXPENSES
Prepaid BG Commission
Prepaid LC Commission
Prepaid Insurance
Prepaid Rent
Prepaid Expenses – Others
PREPAID EXPENSES
DEPOSITS
Deposits – Government
Deposits - Central Excise
Deposits - Customs
Deposits – Port Trust
Deposits - Postal & Telegraph
Deposits - Electricity Boards
Deposits- Sales Tax
Deposits – Labor Dept.
Deposits for Tenders
Deposits – Leased Accommodation (Rent)
Deposits - Others
DEPOSITS
CLAIMS & OTHER RECEIVABLES
Claims Receivable – Contractees (Clients)
Claims Receivable – Suppliers
Claims Receivable – Back to Back Contractors
Claims Receivable – Civil Contractors
Claims Receivable – Commissioning Contractors
Claims Receivable – Both Civil & Commissioning Contractors
Claims Receivable – Others
Claims Receivable – Pure Labor Contractors
VAT Input Tax Receivable
Service Tax Input Tax Receivable
Excise Duty Input Tax Receivable – Inputs
Excise Duty Input Tax Receivable – Capital Goods
Entry Tax Receivable
Claims Receivable - Insurance
CLAIMS & OTHER RECEIVABLES
UNBILLED REVENUE
Unbilled Revenue
UNBILLED REVENUE
MISCELLANEOUS EXPENDITURE NOT WRITTEN OFF
Preliminary Expenses
Share Issue Expenses
Debenture Issue Expenses
Commission or Brokerage on Under-Writing
Discount Allowed on Issue of Shares or Debentures
Others (specify)
MISCELLANEOUS EXPENDITURE NOT WRITTEN OFF
PROFIT & LOSS A/C – DEBIT BALANCE
Profit & Loss a/c (Debit Balance)
PROFIT & LOSS A/C – DEBIT BALANCE
ASSETS
APPLICATION OF FUNDS
BALANCE SHEET

PROFIT AND LOSS


Expenses
CLOSING STOCKS – PROFIT & LOSS A/C
Closing Stock – Civil Construction Materials
Closing Stock – Store & Spares
Closing Stock – Electrical Goods
Closing Stock – Stock in Transit
Closing Stock – Tools & Implements
Closing Stock – Scrap
Closing Stock – By Products
CLOSING STOCKS – PROFIT & LOSS A/C
OPENING STOCKS
Opening Stock – Civil Construction Materials
Opening Stock – Stores & Spares
Opening Stock – Electrical Goods
Opening Stock – Stock–in-Transit
Opening Stock – Tools & Implements
Opening Stock – Scrap
Opening Stock – By Products
Opening Unbilled Revenue
OPENING STOCKS
PURCHASES
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 – 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 –Civil Construction Materials –CST
Purchases – Stores & Spares – CST
Purchases – Electrical Goods – CST
Purchases – Other Goods -CST
Purchases from Unregistered Dealers
Purchases – Imported – Electrical Goods
Purchases – Imported – Components & Spare Parts
Purchases – Imported – Capital Goods
PURCHASES
SALARIES , ALLOWANCES & BONUS
Salaries & Allowances – Basic Pay
Salaries & Allowances – HRA
Salaries & Allowances – Transport Allow –
Salaries & Allowances – Others
Salaries & Allowances – Basic Pay
Salaries & Allowances – HRA
Salaries & Allowances – Transport Allow –
Salaries & Allowances – Others
Ex-Gratia
Salaries & Allowances – Basic Pay
Salaries & Allowances – HRA
Salaries & Allowances – Transport Allow –
Salaries & Allowances – Others
Ex-Gratia
Bonus
Stipend to Trainees
SALARIES , ALLOWANCES & BONUS
CONTRIBUTION TO PF & OTHER FUNDS
Contribution to PF – Directors
Contribution to PF – Managerial
Contribution to PF – Others
Contribution to Pension Scheme – Directors
Contribution to Pension Scheme – Managerial
Contribution to Pension Scheme – Others
Contribution to Group Gratuity – Directors
Contribution to Group Gratuity – Managerial
Contribution to Group Gratuity – Others
Contribution to Superannuation Fund – Directors
Contribution to Superannuation Fund – Managerial
Contribution to Superannuation Fund – Others
Other Gratuity Payments
Contribution to ESI
Contribution to EDLI
PF Administration Charges
EDLI Administration Charges
CONTRIBUTION TO PF & OTHER FUNDS
STAFF WELFARE EXPENSES
Leave Encashment – Directors
Leave Encashment – Managerial
Leave Encashment – Others
Medical Reimbursement – Directors
Medical Reimbursement – Managerial
Medical Reimbursement – Others
Transport Subsidy
Scholarships
Contribution to Group Insurance Scheme
Recreation Expenses
Celebration Expenses
Sports & Games
Washing Expenses
Contribution to Labor Welfare Fund
Liveries & Uniforms
Reimbursement of Professional Fee
Refreshments
Other Welfare Expenses
Staff Training Expenses
Food Expenses at Sites
STAFF WELFARE EXPENSES
REPAIRS & MAINTENANCE
R & M – Buildings
R & M – Plant & Machinery
R & M – Heavy Vehicles
R & M – Light Vehicles
R & M – Miscellaneous Assets
R & M – Others
REPAIRS & MAINTENANCE
RENT
Rent – Residential Buildings – Directors
Rent – Residential Buildings – Other Employees
Rent – Office Accommodation
Rent – Warehouses / Godowns
Rent – Staff Accommodation
RENT
INSURANCE
Insurance – Plant & Machinery
Insurance – Stocks
Insurance – Storage cum Erection
Insurance – Labor
Insurance – Public Liability
Insurance – Buildings
Insurance – Vehicles
Insurance – Cash in Safe / Chest
Insurance – Cash in Transit
Insurance – Personnel ( Fidelity Guarantee )
Insurance – Loss of Profits
Insurance – Others
Transit Insurance
INSURANCE
RATES & TAXES
Rates & Taxes – Stamp Fee / Registration Fee
Rates & Taxes – Listing Fee
Rates & Taxes – Filing Fee
Rates & Taxes – Licenses
Rates & Taxes – Taxes on Fixed Assets
Rates & Taxes – Road Tax
Rates & Taxes – Octroi / Contonment tax
Rates & Taxes – Municipal & Local Taxes
RATES & TAXES
SUB-CONTRACTING & LABOR CHARGES
Sub-Contracting Expenses – Back to Back Contractors
Sub-Contracting Expenses – Civil Contractors
Sub-Contracting Expenses – Commissioning Contractors
Sub-Contracting Expenses – Both Civil & Commissioning Contractors
Labor Expenses incurred thro Pure Labor Contractors
Expenses on Labor directly engaged by CIL
Expenses on Casual & Temporary Employees
Loading & Unloading , Hamali Expenses
SUB-CONTRACTING & LABOR CHARGES
ADMINISTRATIVE EXPENSES
Vehicle Running Expenses
Machinery Hire Charges
Hire Charges – Heavy Vehicles
Hire Charges – Light Vehicles
Tender Expenses & Tender Forms
Travelling & Conveyance – Directors – Foreign
Travelling & Conveyance – Directors – Within India
Travelling & Conveyance – Others – Foreign
Travelling & Conveyance – Others – Within India
Travelling & Conveyance – Other than Employees
Local Conveyance Charges
Board Meeting Expenses
Directors Sitting Fees
Printing & Stationery
Postage, Telegrams
Telephone, Fax
Courier Expenses
Safety Expenses
Security Expenses
Recruitment Expenses – Advertisement
Recruitment Expenses - TA & DA to Candidates
Recruitment Expenses – Others
Conferences & Seminars
Advertisement Expenses
Donations
Entertainment
Business Promotion Expenses
Legal Charges
Consultancy & Professional Charges
Payment to Auditors – Audit Fee
Payment to Auditors – Taxation Matters
Payment to Auditors – Company Law Matters
Payment to Auditors – Other Services
Payment to Auditors – Reimbursement of Expenses
Office Maintenance
Guest House Maintenance
Staff Accommodation Maintenance
Crockery, Cutlery & Utensils
Pooja Expenses
Books, Periodicals & Newspapers
Subscriptions & Membership Fees
Transportation & Freight Charges
Entry Tax ( Expenditure)
Power, Fuel & Electricity
Water
C & F Charges
Miscellaneous Expenses
Amounts Written Off
Written off – Claims
Machinery Hire Charges – Reinforced Concrete Mixture
Sales Tax
Service Tax
Port Charges
Stevedoring Charges
Handling Charges
Customs House Agent Charges
Penalties under VAT,CST,Service Tax, Excise, Customs, Income Tax Acts
Fabrication Expenses
Job Work Charges
ADMINISTRATIVE EXPENSES
DEPARTMENT RECOVERIES
Recovery – Labor Cess
Recovery - Excess Materials used
Recovery – Transport
Recovery – Royalty / Seinorage
Recovery – Penalty / LD
Recovery – Rebates & Discounts
DEPARTMENT RECOVERIES
INCOME TAX
Income Tax
Minimum Alternative Tax
Earlier Years Tax Adjustments
INCOME TAX
PROVISIONS ( PROFIT & LOSS A/C )
Provision for Proposed Dividend
Provision for Doubtful Debts
Provision for Doubtful Advances
Miscellaneous Provisions
PROVISIONS ( PROFIT & LOSS A/C )
WRITTEN OFF
Written Off – Book Debts
Written Off – Loans & Advances
Assets Written Off
Loss on Sale of Assets / Adjustment of Assets
Loss on Sale of Investments
Losses of Subsidiary Companies
Losses of Joint Ventures
WRITTEN OFF
INTEREST & FINANCING CHARGES
Interest on Long Term Loans – Fis
Interest on Long Term Loans – Banks
Interest on Long Tern Loans - Subsidiaries
Interest on Long Term Loans - Directors
Interest on Long Term Loans – Companies under Same Management
Interest on Long Term Loans - Others
Interest on Debentures
Interest on Cash Credit
Interest on Short Term Loans – Fis
Interest on Short Term Loans – Banks
Interest on Short Tern Loans - Subsidiaries
Interest on Short Term Loans - Directors
Interest on Short Term Loans – Companies under Same Management
Interest on Short Term Loans - Others
Interest on Other Loans – Banks
Interest on Other Loans – Others
Interest on Public Deposits
Interest on Mobilisation / Material Advances
Interest on Other Deposits
Interest - Income Tax Related
LC Commission Charges
BG Commission Charges
Bills Discounting & Factoring Charges
Bank Charges
Loan Processing Charges
Commitment Charges
Interest - Directors
Interest - Others
Interest – Vehicle Loans
INTEREST & FINANCING CHARGES
DRE - WRITTEN OFF
Deferred Revenue Expenditure Written Off during the year
DRE - WRITTEN OFF
Profit & Loss a/c – Debit/Credit Balance Brought Forward from Previous Year
Profit & Loss a/c – Debit/Credit Balance Brought Forward from Previous Year
Profit & Loss a/c – Debit/Credit Balance Brought Forward from Previous Year
Expenses

INCOME
INCOME FROM OPERATIONS
Contract Revenue – Direct Sales – VAT
Contract Revenue - Direct Sales – CST
Contract Revenue – F & I
Contract Revenue - Civil
Contract Revenue - Commissioning
Direct Sales - Finished Goods - VAT
Sales - By Products
Unbilled Revenue
INCOME FROM OPERATIONS
OTHER INCOME
Interest on Bank Deposits
Interest – Others
Dividend Received
Dividend Received from Subsidiary Companies
Scrap Sales
Income from Trade Investments
Income from Other Investments
Profit on Sale of Assets
Profit on Sale of Investments
Profit on Sale of Investments in Partnership Firms
Unclaimed Amounts Transferred
Share Transfer Fees
Other Receipts
Excess Provisions Written Back
Notice Pay Recovered / Bond Money Recovered
Profits of Subsidiaries
Profits of Joint Ventures
OTHER INCOME
INCOME
PROFIT AND LOSS
Account Type

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