Ledger
Chart of accounts and journal entries for FY 2026-27
Asset
13
₹1,75,74,000
Liability
9
₹76,42,900
Income
4
₹2,59,60,000
Expense
12
₹2,02,13,400
Equity
4
₹1,27,50,000
| Code | Account Name | Type | Balance | Entries | |
|---|---|---|---|---|---|
| 1001 | Cash in Hand | Asset | ₹1,85,000 | 28 | |
| 1002 | HDFC Current Account | Asset | ₹48,20,000 | 142 | |
| 1003 | ICICI Savings Account | Asset | ₹12,50,000 | 67 | |
| 1010 | Accounts Receivable | Asset | ₹67,50,000 | 89 | |
| 1011 | Advance to Employees | Asset | ₹1,25,000 | 14 | |
| 1020 | GST Input Credit (CGST) | Asset | ₹3,82,000 | 56 | |
| 1021 | GST Input Credit (SGST) | Asset | ₹3,82,000 | 56 | |
| 1022 | GST Input Credit (IGST) | Asset | ₹2,15,000 | 33 | |
| 1030 | TDS Receivable | Asset | ₹2,45,000 | 22 | |
| 1040 | Prepaid Expenses | Asset | ₹1,80,000 | 18 | |
| 1100 | Computer & Equipment | Asset | ₹32,00,000 | 25 | |
| 1101 | Less: Accumulated Depreciation | Asset | -₹6,40,000 | 12 | |
| 1102 | Furniture & Fixtures | Asset | ₹4,80,000 | 8 | |
| 2001 | Accounts Payable | Liability | ₹18,50,000 | 74 | |
| 2002 | Salary Payable | Liability | ₹32,40,000 | 12 | |
| 2010 | GST Payable (CGST) | Liability | ₹5,20,000 | 48 | |
| 2011 | GST Payable (SGST) | Liability | ₹5,20,000 | 48 | |
| 2012 | GST Payable (IGST) | Liability | ₹3,10,000 | 29 | |
| 2020 | TDS Payable | Liability | ₹48,500 | 16 | |
| 2021 | PF Payable | Liability | ₹3,88,800 | 12 | |
| 2022 | Professional Tax Payable | Liability | ₹15,600 | 12 | |
| 2030 | Advance from Customers | Liability | ₹7,50,000 | 9 | |
| 3001 | Share Capital | Equity | ₹50,00,000 | 1 | |
| 3002 | Securities Premium | Equity | ₹20,00,000 | 2 | |
| 3003 | Retained Earnings | Equity | ₹42,50,000 | 4 | |
| 3004 | General Reserve | Equity | ₹15,00,000 | 3 | |
| 4001 | Sales Revenue - IT Services | Income | ₹1,85,00,000 | 87 | |
| 4002 | Sales Revenue - Consulting | Income | ₹72,50,000 | 43 | |
| 4003 | Interest Income | Income | ₹1,25,000 | 12 | |
| 4004 | Miscellaneous Income | Income | ₹85,000 | 7 | |
| 5001 | Salaries & Wages | Expense | ₹97,20,000 | 12 | |
| 5002 | Employer PF Contribution | Expense | ₹11,66,400 | 12 | |
| 5003 | Rent & Lease | Expense | ₹17,40,000 | 12 | |
| 5004 | Software Subscriptions | Expense | ₹24,12,000 | 48 | |
| 5005 | IT Consulting | Expense | ₹19,40,000 | 18 | |
| 5006 | Marketing & Advertising | Expense | ₹11,40,000 | 24 | |
| 5007 | Travel & Conveyance | Expense | ₹5,25,600 | 36 | |
| 5008 | Utilities | Expense | ₹2,76,000 | 24 | |
| 5009 | Office Expenses | Expense | ₹1,49,400 | 42 | |
| 5010 | Depreciation | Expense | ₹6,40,000 | 12 | |
| 5011 | Professional Charges | Expense | ₹4,80,000 | 16 | |
| 5012 | Bank Charges | Expense | ₹24,000 | 24 |
Showing 42 accounts