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Apr 04, 2018



  • 7/30/2019 SAMPLE COA


    NH ACCO Description Parent Group Account Type100000 Liabilities Yes Liability101000 Shareholders Equity Yes Liability101100 Share Capital Yes Liability101101 Equity Share Capital No Liability101102 Preference Share Capital No Liability101103 Share Application Money No Liability101200 Reserves and Surplus Yes Liability101201 Translation Adjustments No Liability101202 Share Premium No Liability101203 Capital Reserve No Liability101204 Prior year Retained Earnings A No Liability101205 Private Equity Issue Expenses No Liability101206 Stamp Duty for Issue Expenses No Liability101207 Profit and Loss account curren No Liability110000 Secured Loans Yes Liability111000 Term Loan Yes Liability111001 Canara Bank Loan A/c 079277300 No Liability111002 Loan From HDFC Bank Ltd A/c HC No Liability111003 Canara Bank Loan A/c 079277300 No Liability111004 Canara Bank Loan A/c 079277300 No Liability111005 Canara Bank Loan A/c 079277300 No Liability112000 Equipment Loans Yes Liability112001 GE Capital Services India(Dent No Liability

    112002 GE Capital Services India(Cath No Liability112003 Philips Electronics India Limi No Liability112004 GE Capital Services India Loan No Liability112005 Srei Equipment Finance Private No Liability112006 Wipro GE Healthcare Pvt Ltd Rs No Liability112007 Wipro GE Healthcare Pvt. Ltd ( No Liability112008 Elekta Limited No Liability112009 Siemens AG No Liability112010 Philips Loan (1.82 Crore) No Liability112011 HDFC BANK Short Term Loan 5CR No Liability112012 GE Capital Services India Loan No Liability113000 Cash Credits Yes Liability113001 Cash Credit Account No Liability

    121000 Unsecured Loan Yes Liability121001 Unsecured Loan No Liability121002 Loan From Shareholders No Liability122000 Deferred Tax Lilability Yes Liability122100 Deferred Tax Lilability A/c No Liability130000 Current Liabilities Yes Liability131000 Accounts Payable Yes Liability131100 Trade Accounts Payable Yes Liability131101 Trade Accounts Payable A/c No Liability131102 Accounts Payable for Capital I No Liability131103 Trade Accounts Payable - Contr No Liability131104 Inventory AP Accrual A/c No Liability131105 Payables (Inter Org Material C No Liability

    131106 Expense AP Accrual A/c No Liability131107 Accounts Payable - others No Liability131108 Refund Control Account No Liability131109 Guest House Expense Payable No Liability131110 Doctors Department Payable No Liability131200 TDS Payable Yes Liability131210 TDS Salaries Payable No Liability131220 TDS Payable Others No Liability131221 TDS Payable Clearing Account No Liability131222 TDS Contractors No Liability

  • 7/30/2019 SAMPLE COA


    131223 TDS Rent No Liability131224 TDS Interest No Liability131225 TDS Brokerage & Commission No Liability131230 STDS Payable No Liability131240 TDS Professional Fee No Liability131250 WCT Payable No Liability131251 WCT Payable Control Account No Liability131300 Employee Payable Yes Liability131301 Employee Expenses Reimbursemen No Liability131400 Salary Payable Yes Liability131401 Salary Payable Account No Liability131402 Professional Fees Payable Acco No Liability131403 Stipend Payable No Liability131404 No Liability131405 Salary Payable Control Account No Liability131406 Nursing Welfare Association Co No Liability131407 Pre Employment Medical Checkup No Liability131408 Distance Education Fees Payabl No Liability131500 Customer Advances Yes Liability131501 Advence Received form Patients No Liability131502 Advence Received form Patients No Liability131503 Advence Received form Patients No Liability131504 Advence Received form Patients No Liability131505 Advance from Patients - Contro No Liability

    131600 Accrued Expenses Yes Liability131601 Bonus Accruals No Liability131602 Accrued Commission-Sales Incen No Liability131603 Accrued Vacation/ Leave Encash No Liability131604 Provident Fund Payable No Liability131605 Labour Welfare Fund No Liability131606 Gratuity Accrual No Liability131607 Pension Fund Payable No Liability131608 LTA Accrual No Liability131609 Group Mediclaim Insurance No Liability131610 Group EDLI & GIS Insurance Pay No Liability131611 ESI Payable No Liability131612 ESI Payable Vendor Payment No Liability

    131613 ESI Payable Vendor Payment Con No Liability131700 Security Deposit Payable Yes Liability131701 Contract Nurses Deposit No Liability131702 Issue of Certificate to Nurses No Liability131703 Hostel Rent Deposit No Liability131704 Telephone Connection Deposit No Liability131705 Uniform Deposit No Liability131706 Securit Deposit payable-others No Liability131800 Deferred Income Yes Liability131801 Deferred Storage Fees No Liability132000 Other Accounts Payable Yes Liability132100 Accrued Taxes & Duties Yes Liability132101 Professional Tax Payable No Liability

    132102 CST Payable with C-Form No Liability132103 CST Payable No Liability132104 CST Payable without C-Form No Liability132105 Service Tax Payable No Liability132106 Customs Duties Payable No Liability132107 Corporate Income Tax Payable No Liability132108 Service Tax Interim Liability No Liability132109 VAT Interim Liability Account No Liability132110 VAT Liability Account No Liability132111 Edu Service Tax Interim Liabil No Liability

  • 7/30/2019 SAMPLE COA


    132112 Edu Service Tax Liability Acco No Liability132113 SHEdu Service Tax Interim Liab No Liability132114 SHEdu Service Tax Liability Ac No Liability132115 Luxury Tax Liability Account No Liability132116 Other Payable No Liability132117 Output Vat on Sales @12.5 % No Liability132118 Output Vat on Sales @ 14 % No Liability132119 Output Vat on Sales @ 14.5 % No Liability132120 Output Vat on Sales @ 13.5 % No Liability132121 Output Vat on Sales @ 4% No Liability132122 Output Vat on Sales @ 5% No Liability132123 Sparsh Payable No Liability132124 Output Vat on Sales @ 5.5% No Liability140000 Provisions Yes Liability140100 Provision for Expenses (Vendor Yes Liability140101 Provision for Expenses (Vendor No Liability140200 Provision for Expenses (Employ Yes Liability140201 Provision for Expenses (Employ No Liability140300 Provision for Payroll (Gratuit Yes Liability140301 Provision for Gratuity No Liability140302 Provision for Leave Encashment No Liability140400 Provision for Bonus Yes Liability140401 Provision for Bonus No Liability140500 Provisions for Doubtful Debts Yes Liability

    140501 Provisions for Doubtful Debts No Liability140502 Provisions for Doubtful Debts No Liability140600 Provisions Others Yes Liability140601 Provisions Others No Liability140700 Provision For Tax Yes Liability140701 Provision for Income Tax - 200 No Liability140702 Provision for Income Tax - 200 No Liability140703 Provision for Income Tax - 200 No Liability140704 Provision for Income Tax - 201 No Liability140705 Provision for Income Tax - 201 No Liability140706 Provision for Income Tax - 20 No Liability140707 Provision for Income Tax - 200 No Liability140799 Provision for FBT No Liability

    140800 Stale Cheque Account Yes Liability140801 Stale Cheque Account No Liability200000 Assets Yes Asset210000 Fixed Assets Yes Asset210100 Freehold Land Yes Asset210101 Freehold Land No Asset210199 Freehold Land-Legacy No Asset210200 Land Yes Asset210201 Land No Asset210299 Land-Legacy No Asset210300 Leasehold land Yes Asset210301 Leasehold land No Asset210399 Leasehold land-Legacy No Asset

    210400 Building Yes Asset210401 Building No Asset210499 Building-Legacy No Asset210500 Leasehold improvements Yes Asset210501 Leasehold Building No Asset210502 Leasehold Electrical installat No Asset210503 Leasehold Medical equipment No Asset210504 Leasehold Office equipment No Asset210505 Leasehold Other equipment No Asset210506 Leasehold Air conditioner No Asset

  • 7/30/2019 SAMPLE COA


    210507 Leasehold Furniture and fixtur No Asset210508 Leasehold Computers No Asset210509 Leasehold Vehicles No Asset210591 Leasehold Building-Legacy No Asset210592 Leasehold Electrical installat No Asset210593 Leasehold Medical equipment-Le No Asset210594 Leasehold Office equipment-Leg No Asset210595 Leasehold Other equipment-Lega No Asset210596 Leasehold Air conditioner-Lega No Asset210597 Leasehold Furniture and fixtur No Asset210598 Leasehold Computers-Legacy No Asset210599 Leasehold Vehicles-Legacy No Asset210600 Electrical installation Yes Asset210601 Electrical installation No Asset210699 Electrical installation-Legacy No Asset210700 Medical equipment Yes Asset210701 Medical equipment No Asset210799 Medical equipment-Legacy No Asset210800 Office equipment Yes Asset210801 Office equipment No Asset210899 Office equipment-Legacy No Asset210900 Other equipment Yes Asset210901 Other equipment No Asset210911 Other equipment-Legacy No Asset

    211000 Air conditioner Yes Asset211001 Air conditioner No Asset211099 Air conditioner-Legacy No Asset211100 Furniture and fixtures Yes Asset211101 Furniture and fixtures No Asset211199 Furniture and fixtures-Legacy No Asset211200 Computers Yes Asset211201 Computers No Asset211202 Software Development No Asset211299 Computers-Legacy No Asset211300 Vehicles Yes Asset211301 Vehicles No Asset211399 Vehicles-Legacy No Asset


  • 7/30/2019 SAMPLE COA


    220256 Revaluation Reserve No Asset220260 Accumulated Depreciation Other No Asset220270 Accumulated Depreciation writt No Asset221000 Capital work in progress Yes Asset221100 CWIP - Building Yes Asset221101 CWIP - Building No Asset221102 CWIP - Building - Legacy No Asset221200 CWIP - Plant & Machinery Yes Asset221201 CWIP - Medical Equipment No Asset221202 CWIP - Non Medical Equipment No Asset221203 CWIP - Medical Equipment - Leg No Asset221204 CWIP - Non Medical Equipment - No Asset221300 CWIP - Furniture & Fixtures Yes Asset221301 CWIP - Furniture No Asset221302 CWIP - Fixtures No Asset221303 CWIP - Furniture - Legacy No Asset221304 CWIP - Fixtures - Legacy No Asset221305 CWIP - COT Assembly No Asset221400 CWIP - Electrification Yes Asset221401 CWIP - Electrical Items No Asset221402 CWIP - Electrical work No Asset221403 CWIP - Electrical Items - Lega No Asset221404 CWIP - Electrical work - Legac No Asset221500 CWIP - Office Equipments Yes Asset

    221501 CWIP - Office Equipments No Asset221502 CWIP - Office Equipments - Leg No Asset221600 CWIP - Other Yes Asset221601 CWIP - Other No Asset221602 CWIP - Other - Legacy No Asset221651 CWIP - Software - HIS No Asset221652 CWIP - Software - Oracle No Asset221653 CWIP - Software - SAP No Asset221700 CWIP - Air conditioner Yes Asset221701 CWIP - Air conditioner No Asset221702 CWIP - Air conditioner - Legac No Asset221800 CWIP - Lease hold improvements No Asset221801 CWIP - Lease hold improvements No Asset

    221802 CWIP - Lease hold improvements No Asset221803 CWIP - Lease hold improvements No Asset221804 CWIP - Lease hold improvements No Asset221805 CWIP - Lease hold improvements No Asset221806 CWIP - Lease hold improvements No Asset221807 CWIP - Lease hold improvements No Asset221808 CWIP - Lease hold improvements No Asset221809 CWIP - Lease hold improvements No Asset221900 CWIP New Units Yes Asset221901 NHPL-Assam No Asset221902 NHPL-Trivendram No Asset221903 NHPL-Delhi No Asset221904 NHPL-Bhivani No Asset

    221905 NHPL-Amethi Project No Asset221906 NHPL-Bolapur Health Clinic No Asset221907 NHPL-Medinipore No Asset221908 NHPL-Bhubaneshwar No Asset222000 Deferred Tax Asset Yes Asset222100 Deferred tax (Asset) No Asset230000 Investments Yes Asset231000 Investment in subsidiary compa Yes Asset231010 Investment - NHIPL No Asset231020 Investment - NHL No Asset

  • 7/30/2019 SAMPLE COA


    231030 Investment - NIARPL No Asset231040 Investment - NHDCPL No Asset231050 Investment - NHSHPL No Asset232000 Other Long Term Investment Yes Asset232010 Long Term Investment No Asset233000 "Short term, non-trade, unquote" Yes Asset233100 Investments in Mutual Funds Yes Asset233101 Investments in Mutual Funds No Asset233200 Other Short Term Investments Yes Asset233201 Short Term Investments No Asset240000 Current Assets & Loans & Advan Yes Asset241000 Main No Asset241100 Medicines & Drugs No Asset241101 Medicines & Drugs No Asset241200 Stores Account Yes Asset241201 Surgicals & Consumables No Asset241202 Receiving Inventory Account No Asset241203 Material Account No Asset241204 Materail Overhead Valuation Ac No Asset241205 Overhead Account No Asset241206 Resource Account No Asset241207 Outside Processing Account No Asset241208 Inventory Clearing Account No Asset241209 Cost Variance No Asset

    241210 Encumbrance No Asset241211 Cost of Goods Sold No Expense241212 Intransit Inventory No Asset241213 Retroactive Price Adjustment No Asset241300 Implants & Devices (Owned) Yes Asset241301 Implants & Devices No Asset241400 Consumables Lab Yes Asset241401 Consumables Lab No Asset241500 Goods in Transit Yes Asset241501 Intransit Inventory No Asset241502 Receivable (Inter Org Material No Asset242000 General Yes Asset242100 Printing & Stationery Yes Asset

    242101 Printing & Stationery No Asset242200 General Stores Yes Asset242201 General Stores No Asset242202 General Stores - Asset No Asset242300 Maintenance Stores Yes Asset242301 Maintenance Stores No Asset242302 Maintenance Stores -Asset No Asset243000 Unbilled Stores Yes Asset243100 Medicines & Drugs Unbilled Yes Asset243101 Medicines & Drugs Unbilled No Asset243102 Consignment Medicine & Drugs No Asset243200 Surgicals & Consumables Unbill Yes Asset243201 Surgicals & Consumables Unbill No Asset

    243300 Implants & Devices Unbilled (O Yes Asset243301 Implants & Devices Unbilled No Asset243350 Implants & Devices Unbilled (C Yes Asset243351 Implants & Devices Unbilled No Asset243400 TO BE USED IN FUTURE Yes Asset243401 TO BE USED IN FUTURE Yes Asset243500 TO BE USED IN FUTURE Yes Asset243501 TO BE USED IN FUTURE Yes Asset243601 TO BE USED IN FUTURE No Asset243602 TO BE USED IN FUTURE No Asset

  • 7/30/2019 SAMPLE COA


    243603 TO BE USED IN FUTURE No Asset243700 TO BE USED IN FUTURE Yes Asset243701 TO BE USED IN FUTURE No Asset243702 TO BE USED IN FUTURE No Asset243703 Advance to Others No Asset244000 loans & Advances Yes Asset244010 Narayana Health Institurion P No Asset244020 Narayana Hospitals Pvt Ltd No Asset244100 Loans and Advances - Employees Yes Asset244101 Employee Travel Advances No Asset244102 Employee Loans No Asset244103 Employee Personal Expenses Rec No Asset244104 Salary Advance No Asset244105 Employee Loans & Advances - Co No Asset244106 Cash Shortage Recoverable No Asset244200 Loans and Advances - Outsiders Yes Asset244201 Advance to Contractors No Asset244202 Advance to Suppliers No Asset244203 Advance to Others No Asset244204 Advance to Suppliers - Control No Asset244205 Rent Receivable No Asset244206 Revenue Share Receivable No Asset244207 Trimedex Recoverable No Asset244300 Loans and Advances - Subsidiar Yes Asset

    244310 Narayana Health Institution Pv No Asset244320 Narayana Hospitals Pvt Ltd No Asset244330 Narayana Hrudayalaya Dental Cl No Asset244340 Narayana Hrudayalaya Surgicals No Asset244350 Narayana Hrudayalaya Foundatio No Asset244360 Narayana Health Academy Pvt Lt No Asset244370 Narayana Institute for Advance No Asset244380 Narayana Cayman Holdings Ltd No Asset244390 Narayana Hrudayalay Hospitals No Asset245000 Deposits Yes Asset245100 Guest house deposits Yes Asset245101 Guest house deposits No Asset245200 Facility Rental Deposit Yes Asset

    245201 Security Deposit-Rent/Staff Ac No Asset245202 Rent Deposit No Asset245203 Hostel Rent Deposit No Asset245204 Security Deposit-Library No Asset245300 Telecom Deposit Yes Asset245301 Telephone Deposits No Asset245400 Miscellaneous Deposits Yes Asset245401 Cable TV Deposit No Asset245402 Deposit - Maheshwari Agencies No Asset245403 Deposit - Medical Oxygen Cylin No Asset245404 Deposit Metro Cash & Carry No Asset245405 Deposit Sri Vinayaka Gas agenc No Asset245406 Security Deposit with CES No Asset

    245407 Advance -Charmakki Infrastruct No Asset245408 Token Advance No Asset245409 Deposit - Tender No Asset245410 Deposit - Others No Asset245411 Security Deposit-Waste Managem No Asset245412 Security Deposit-Gas Cylinder No Asset245413 Security Deposit-Postal No Asset245414 Security Deposit -Others No Asset245415 Advance Rent No Asset245500 Statutory Deposits Yes Asset

  • 7/30/2019 SAMPLE COA


    245501 Statutory Deposits No Asset245502 Advance Taxes & Licenses No Asset245600 Professional Tax Deposit Yes Asset245601 Professional Tax Deposit No Asset245700 Locker Deposit Yes Asset245701 Locker Deposit No Asset245800 Electricity Deposits Yes Asset245801 Electricity Deposit No Asset245802 Electricity (Additional) - Sec No Asset246100 Prepaid Expense Yes Asset246101 Prepaid Rent No Asset246102 Prepaid Software Rental No Asset246103 Prepaid AMC-Hospital Equipment No Asset246104 Prepaid AMC-EPABX No Asset246105 Prepaid AMC-Lift No Asset246106 Prepaid AMC-Office Equipment No Asset246107 Prepaid AMC-Syringe and Infusi No Asset246108 Prepaid AMC- Flow Sensor No Asset246109 Prepaid AMC-Split AC No Asset246110 Prepaid AMC-Heart Lung Machine No Asset246111 Prepaid AMC-UPS No Asset246112 Prepaid AMC- Cath Lab No Asset246113 Prepaid AMC-Genset No Asset246114 Prepaid AMC-Chillers No Asset

    246115 Prepaid AMC-Echo Machine No Asset246116 Prepaid AMC-Gym Equipments No Asset246117 Prepaid AMC-GE Equipments No Asset246118 Prepaid Employee Insurance No Asset246119 Prepaid Medical Insurance No Asset246120 Prepaid Keyman Life Insurance No Asset246121 Prepaid Life Insurance No Asset246122 Prepaid Personal Accident Insu No Asset246123 Prepaid Corporate Insurance No Asset246124 Prepaid Fixed Assets No Asset246125 Prepaid Cash Insurance No Asset246126 Prepaid Inventory Insurance No Asset246127 Prepaid Fire Insurance No Asset

    246128 Prepaid Insurance Others No Asset246129 Prepaid Other Expenses No Asset24613 Prepaid AMC - Steris Equipment No Asset246130 Prepaid-AHF-Management Contrac No Asset246131 Prepaid-Professional Indemnity No Asset246132 Prepaid AMC - Non Medical Equi No Asset246133 Prepaid AMC - Medical Equipmen No Asset246134 Prepaid AMC - Philips Equipmen No Asset246135 Prepaid AMC - Macquet Equipmen No Asset246136 Prepaid AMC - Steris Equipment No Asset246137 Prepaid AMC - Vehicles No Asset246200 Advance income tax and tax ded Yes Asset246201 MAT Credit Account - AY 2010-1 No Asset

    246202 Advance Fringe Benefit Tax No Asset246203 TDS Receivable - AY 2007-08 No Asset246204 TDS Receivable - AY 2008-09 No Asset246205 TDS Receivable - AY 2009-10 No Asset246206 TDS Receivable - AY 2010-11 No Asset246207 TDS Receivable - AY 2011-12 No Asset246208 TDS Receivable - AY 2012-13 No Asset246209 TDS FY 2008-09 No Asset246210 TDS Receivable - AY 2013-14 No Asset246251 Advance Income Tax - AY 2007-0 No Asset

  • 7/30/2019 SAMPLE COA


    246252 Advance Income Tax - AY 2008-0 No Asset246253 Advance Income Tax - AY 2009-1 No Asset246254 Advance Income Tax - AY 2010-1 No Asset246255 Advance Income Tax - AY 2011-1 No Asset246256 Advance Income Tax - AY 2012-1 No Asset246257 Advance Income Tax - AY 2006-0 No Asset246258 TDS Receivable - AY 2003-04 No Asset246259 TDS Receivable - AY 2004-05 No Asset246260 TDS Receivable - AY 2005-06 No Asset246261 TDS Receivable - AY 2006-07 No Asset246300 Receivables Yes Asset246301 Inter Company Receivables No Asset246303 INPatient Control Account No Asset246304 OutPatient Control Account No Asset246305 Corporate Control Account No Asset246306 Unapplied receipts No Asset246307 Unidentified receipts No Asset246308 On-account receipts No Asset246309 Receipt confirmation No Asset246310 Remittance No Asset246311 Unbilled Receivables No Asset246312 Receivable (Inter Org Material No Asset246313 Bankura/Siliguri Receivables No Asset246314 Other Receivables No Asset

    246400 Interest Accrued But Not Due Yes Asset246401 Interest Accrued - CAN BANK No Asset246402 Interest on FD-SBI-Receivable No Asset246403 Interest Receivable ( SD ) No Asset246404 Interest Receivable on FD No Asset246405 Interest Expense Control Accou No Asset246500 Cenvat Accounts Yes Asset246501 Cenvat CG No Asset246502 Cenvat RM No Asset246503 Cenvat Receivable No Asset246504 Bill of Enrty No Asset246505 Excise Paid/ Payable A/c No Asset246506 Edu Cess RM No Asset

    246507 Edu Cess CG No Asset246508 Edu Cess Receivables No Asset246509 Edu Cess Paid Payable No Asset246510 SHCess RM No Asset246511 SHCess CG No Asset246512 SHCess Receivable No Asset246513 SHCess Paid Payable No Asset246514 Excise RG23 D No Asset246515 Custom Duty - Advance No Asset246550 VAT Account Recovery Yes Asset246551 VAT Interim Recovery Account No Asset246552 VAT Recovery Account No Asset246553 Input Vat on Purchase @12.5 % No Asset

    246554 Input Vat on Purchase @ 14 % No Asset246555 Input Vat on Purchase @ 14.5 % No Asset246556 Input Vat on Purchase @ 13.5 % No Asset246557 Input Vat on Purchase @ 4% No Asset246558 Input Vat on Purchase @ 5% No Asset246600 Service Tax Recovery Yes Asset246601 Service tax Interim Recovery A No Asset246602 Service Tax Recovery Account No Asset246603 Edu Service Tax Interim Recove No Asset246604 Edu Service Tax Recovery Accou No Asset

  • 7/30/2019 SAMPLE COA


    246605 SHEdu Service Tax Interim Reco No Asset246606 SHEdu Service Tax Recovery Acc No Asset246650 Proceeds of Sales Clearing No Asset246651 Cost of Removal Clearing No Asset246700 Trade Account Receivable Yes Asset246701 Trade Account Receivable No Asset246702 Trade Account Receivable - Con No Asset246703 On Account Receipt Account No Asset246704 Unapplied Receipt No Asset246705 Unidentified Receipt Account No Asset246706 Realised Gain/Loss Account No Asset246800 Intra Company Accounts Yes Asset246801 Intra Company Receivables No Asset246802 Intra Company Payables No Asset246851 Inter Company Receivables No Asset246852 Inter Company Payables No Asset246853 Bank Transfer Control Account No Asset246854 Currency Balancing Account No Asset246900 Taxes & Duties Receivable Yes Asset247000 Cash & Bank Yes Asset247001 Bank Account No Asset247002 Bank Clearing Account No Asset247003 Cash Account No Asset247004 Cash Clearing Account No Asset

    247100 Cash Account Yes Asset247101 Cash in Hand No Asset247102 Petty cash No Asset247103 Petty Cash Imprest No Asset247104 Foreign Currency On Hand No Asset247105 HSR- Cash No Asset247106 Hsr Dental Cash No Asset247107 Petty Cash No Asset247108 Credit Card No Asset247109 Credit Card-Canara Bank No Asset247110 Credit Card-IDBI No Asset247111 HSR Credit Card No Asset247112 Credit Card-KKR No Asset

    247113 AECS Layout Credit Card No Asset247114 Hsr Dental Credit Card No Asset247115 Indiranagar Dental Clinic Cred No Asset247116 JP Nagar Credit Card No Asset247199 Hopital Cash collection contro No Asset247200 Balances with scheduled banks Yes Asset247201 Canara Bank CA 3021201010001 No Asset247202 Canara Bank CA 3021201010033 No Asset247203 Canara Bank CA 0792201001707 No Asset247204 Canara Bank OD 0792256001025 No Asset247205 State Bank Of India CA 3030809 No Asset247206 ICICI Bank CA 029705002056 No Asset247207 Allahabad Bank CA 20093794709 No Asset

    247208 Axis Bank Ltd. CA 009010200042 No Asset247209 IDBI Bank CA 202102000005081 No Asset247210 Canara Bank CA 2673201003412 No Asset247211 Canara Bank CA 3021201010037 No Asset247212 Canara Bank CA 3021201010029 No Asset247213 Canara Bank CA 3021201010035 No Asset247214 Axis Bank Ltd. CA 340010200008 No Asset247215 Andhra Bank CA 136611100000131 No Asset247216 State Bank Of India CA 3098889 No Asset247217 HDFC Bank Limited CA 069686300 No Asset

  • 7/30/2019 SAMPLE COA


    247218 Axis Bank Ltd. CA 909020045203 No Asset247219 Canara Bank CA 2871201000124 No Asset247220 Vijaya Bank CA 141200301000092 No Asset247221 Axis Bank Ltd. CA 255010200010 No Asset247222 Axis Bank Ltd. CA 909020035923 No Asset247223 Axis Bank Ltd. CA 909020032493 No Asset247224 Allahabad Bank CA 50001127638 No Asset247225 Axis Bank Ltd. CA 255010200010 No Asset247226 Syndicate Bank CA 124730300000 No Asset247227 Canara Bank CA 788201052229 No Asset247228 HDFC Bank Limited CA 523012000 No Asset247229 HDFC Bank Limited CA 054920900 No Asset247230 Canara Bank CA 3021201010030 No Asset247231 State Bank Of India CA 3021710 No Asset247232 Axis Bank Ltd. CA 909020045073 No Asset247233 ING Vysya Bank CA 221011000144 No Asset247234 Canara Bank OD 1420256020085 No Asset247235 Axis Bank Ltd. CA 91202002822 No Asset247236 HDFC Bank Limited CA 549826000 No Asset247237 Axis Bank Ltd. CA 911020043141 No Asset247238 Axis Bank Ltd. CA 911020024827 No Asset247239 HSBC BANK 72761406001 No Asset247240 HSBC BANK 72761406002 No Asset247241 Axis Bank- 255010200010812 No Asset

    247242 Axis Bank- 340010200008174 No Asset247243 State Bank Of India (RCAMH) No Asset247244 SBI A/c No. 30217106088 (Ameth No Asset247245 Hospital Check collection cont No Asset247260 EEFC Bank Account Yes Asset247261 Canara Bank CA 0792241000010 No Asset247262 Canara Bank CA 0792243000009 No Asset247263 Canara Bank CA 3021201010039 No Asset247297 Cash & Bank Clearing Account No Asset247298 Receipt Confirmation Account No Asset247299 Remittance Account Account No Asset247300 Balances with scheduled banks Yes Asset247301 FD Canara Bank - Trinity Circl No Asset

    247302 FD Axis Bank - M G Road Branch No Asset247303 FD State Bank of India - Healt No Asset247304 FD Allahabad Bank - Mukundpur No Asset247305 FD Axis Bank - Prince Anwar Sh No Asset247306 FD Canara Bank - NEW BEL ROAD No Asset247307 FD Canara Bank - Health City B No Asset247400 Balances with scheduled banks Yes Asset247401 Margin Money Deposit No Asset247402 FD with Axis Bank-871068 No Asset247403 FD With Axis Bank-872454 No Asset247404 FD with Can Bank-0121/1 No Asset247405 FD with Can Bank-0374/2 No Asset247406 FD with Can Bank-0374/3 No Asset

    247407 FD with Can Bank-0374/4 No Asset247500 Credit Card Account Yes Asset247501 IDBI Bank Credit Card Account No Asset247502 Canara Bank Credit Card Accoun No Asset247503 Axis Bank Credit Card Account No Asset247504 HSBC Bank Credit Card Account No Asset247505 American Express Credit Card A No Asset247506 HDFC Bank Credit Card Account No Asset250000 Miscellenious Expenditure to b Yes Asset250100 Miscellenious Expenditure No Asset

  • 7/30/2019 SAMPLE COA


    250200 Discount on Issue of Shares No Asset250300 Preliminery Expenses No Asset250400 Share Issue Expenses No Asset300000 Income from Medical & Health C Yes Revenue310000 Income from Hospital Services Yes Revenue311000 In Patients Yes Revenue311100 Administration Charges No Revenue311200 Hospitalisation Care charges No Revenue311300 Surgery Charges No Revenue311400 Dignostic Lab Services No Revenue311500 In Patient Professional Fees No Revenue311600 Dignostic Others No Revenue311700 Radiology Charges No Revenue311800 "Medicines,Consumables & Implan" No Revenue311850 IP Cash Sales No Revenue311900 IP Credit Sales No Revenue312000 Out Patients Yes Revenue312100 Consultation No Revenue312200 Investigations No Revenue312300 Metabolic Lab Income No Revenue312400 Registration No Revenue312500 Administrative Charges No Revenue312600 Pre-Employment Medical check-u No Revenue312700 OP Cash Sales No Revenue

    312800 OP Credit Sales No Revenue313000 Dignostic & Clinical Center Yes Revenue313100 HSR - Consultancy No Revenue313200 HSR - Investigation No Revenue313300 HSR - Registration No Revenue315000 Discounts Yes Revenue315100 IP Discounts Yes Revenue315110 Administration Charges No Revenue315120 Hospitalisation Care charges No Revenue315130 Surgery Charges No Revenue315140 Dignostic Lab Services No Revenue315150 In Patient Professional Fees No Revenue315160 Dignostic Others No Revenue

    315170 Radiology Charges No Revenue315180 "Medicines,Consumables & Implan" No Revenue315185 IP Cash Sales Discount No Revenue315190 IP Credit Sales Discount No Revenue315200 OP Discounts Yes Revenue315210 Consultation No Revenue315220 Investigations No Revenue315230 Metabolic Lab Income No Revenue315240 Registration No Revenue315250 Pre-Employment Medical check-u No Revenue315260 OP Cash Sales Discount No Revenue315270 OP Credit Sales Discount No Revenue320000 Sale of pharma products Yes Revenue

    321000 Sales of Medicines Yes Revenue321100 Sales @12.5 % No Revenue321101 Sales @ 14 % No Revenue321102 Sales @ 13.5% No Revenue321103 Sales @ 14.5% No Revenue321104 Sales @ 5.5% No Revenue321200 Sales @ 4% No Revenue321201 Sales @ 5% No Revenue321300 Sales Exempted No Revenue321301 Sales A/C No Revenue

  • 7/30/2019 SAMPLE COA


    323000 Sales Returns of Medicine Yes Revenue323100 Sales @12.5 % No Revenue323101 Sales @ 14 % No Revenue323102 Sales @ 13.5% No Revenue323103 Sales @ 14.5% No Revenue323200 Sales @ 4% No Revenue323201 Sales @ 5% No Revenue323300 Sales Exempted No Revenue330000 Other Income Yes Revenue331000 Interest and Dividend Income Yes Revenue331100 Interest on Deposits No Revenue331200 Dividend Income No Revenue331300 Other Interest Income No Revenue331400 Miscellaneous Deduction Salary No Revenue332000 Miscellaneous Income Yes Revenue332100 Donation No Revenue332101 Exchange Gain No Revenue332102 Discount Taken No Revenue332104 Proceeds of sales Gain No Revenue332105 Proceeds of sales Loss No Revenue332106 Cost of Removal Gain No Revenue332107 Cost of removal Loss No Revenue332108 Net Book Value Retired Gain No Revenue332109 Net Book value Retired Loss No Revenue

    332110 Revaluation Reserve Retired Ga No Revenue332111 Revaluation Reserve Retired Lo No Revenue332112 Clinical Research Income No Revenue332113 Income from Blood Bank No Revenue332114 Ambulance Service No Revenue332115 Scrap Sales No Revenue332200 Miscellaneous Income No Revenue333000 Rent Received Yes Revenue333100 Rent- Canara Bank No Revenue333200 Revenue Sharing- Coffee day Xp No Revenue333300 Revenue Sharing-Verdant Coffee No Revenue333400 Rent Received Others No Revenue334000 Administrative Income Yes Revenue

    334100 Photocopying Income No Revenue334200 Telephone Booth Collection No Revenue334300 Salary Short Notice Income No Revenue334400 Other Income No Revenue340000 Academic Income Yes Revenue341000 DNB Tuition Fees Yes Revenue341001 DNB Admission Fees No Revenue341002 ACLS Classes Fees No Revenue341003 DNB Tution Fees No Revenue341004 M.R.I. & C.T. Training Fees No Revenue342000 Fellowship Fees Yes Revenue342001 Fellowship Admission Fees No Revenue342002 Fellowship Tution Fees No Revenue

    343000 Tuition Fees Yes Revenue343001 Nursing Training Fee No Revenue350000 Stem Cells - Income Yes Revenue350100 Stem Cells - Direct Income Yes Revenue350101 Registration Fees No Revenue350102 Processing Fees No Revenue350103 Storage Fees No Revenue350200 Stem Cells - Indirect Income Yes Revenue350201 Other Stem Cells Income No Revenue400000 Expenses Yes Expense

  • 7/30/2019 SAMPLE COA


    410000 Direct Expenses Yes Expense411000 Cost of Material Yes Expense411100 Medicines & Drugs Yes Expense411101 Medicines & Drugs- Bulk Consum No Expense411102 Consignment Medicine & Drugs- No Expense411103 Medicines & Drugs- Discharge p No Expense411104 Consignment Medicine & Drugs - No Expense411200 Surgicals & Consumables Yes Expense411201 Surgicals & Consumables- Bulk No Expense411202 Consignment Surgicals & Consum No Expense411203 Expense account No Expense411204 Purchase Price variance No Expense411205 Invoice Price Variance No Expense411206 Transfer Credit No Expense411207 Surgicals & Consumables- Disch No Expense411208 Consignment Surgicals & Consum No Expense411209 Earned discount No Expense411210 Unearned Discount No Expense411300 Implants & Devices Yes Expense411301 Own Implants-Bulk Consumption No Expense411302 Consignment Implants- Bulk Con No Expense411303 Own Implants - Discharge patie No Expense411304 Consignment Implants- Discharg No Expense411400 Consumption Lab Yes Expense

    411401 Lab Reagents No Expense411402 Lab other consumables No Expense411403 Consignment Lab Materials No Expense411404 Lab other consumables Consignm No Expense411405 Lab - Outsourcing No Expense411406 Lab - Rent No Expense411500 Transfusion Medicine Yes Expense411501 Blood Bank Consumables No Expense411600 Medical Gases Yes Expense411601 Medical Gas-Oxygen No Expense411602 Medical Gas-Helium No Expense411603 Medical Gas-Nitrogen No Expense411604 Medical Gas-Others No Expense

    411605 Medical Gas-Carbondioxide No Expense411711 Purchase @12.5 % No Expense411712 Purchase @ 14 % No Expense411713 Purchase @ 14 % No Expense411714 Purchase @ 4% No Expense411715 Purchase @ 5% No Expense411716 Purchase Exempted No Expense411717 Purchase Interstate No Expense411751 Purchase @12.5 % No Expense411752 Purchase @ 14 % No Expense411753 Purchase @ 13.5% No Expense411754 Purchase @ 14.5% No Expense411755 Purchase @ 4% No Expense

    411756 Purchase @ 5% No Expense411757 Purchase Exempted No Expense411758 Purchase Interstate No Expense411800 Other Direct Expenses Yes Expense411801 Sterlization Charges No Expense412000 Catering & Patient Welfare Exp Yes Expense412100 Kitchen Expenses Yes Expense412101 Kitchen Expenses No Expense412200 Patient Welfare Yes Expense412201 Patient Welfare Expenses No Expense

  • 7/30/2019 SAMPLE COA


    412202 Patient Food & Juice Expenses No Expense412203 Patient Welfare Other No Expense412204 Alpha Mattress-Rent No Expense412205 Blood Bank Charges No Expense412206 Lab Test No Expense412207 Non Lab Charges No Expense412208 Medicine-Patient Purchase No Expense412209 Patient Travelling Expenses No Expense413000 Repairs & Maintenance Yes Expense413100 Building Maintenance Yes Expense413101 Building Maintenance- Material No Expense413102 Building Maintenance- Labour No Expense413103 Building Maintenance- Other No Expense413104 Land Scape Maintenance - Mater No Expense413105 Land Scape Maintenance - Labou No Expense413106 Land Scape Maintenance -Others No Expense413107 Plumbing Work Expenses- Materi No Expense413108 Plumbing Work Expenses- Labour No Expense413109 Plumbing Work Expenses-Others No Expense413110 Liasoning Charges No Expense413111 Water Treatment & STP Maintena No Expense413200 A C Maintenance Yes Expense413201 A C Maintenance - Material No Expense413202 A C Maintenance - Labour No Expense

    413203 A C Maintenance -Others No Expense413300 AMC - Charges Yes Expense413301 AMC Medical Equipment Yes Expense413302 AMC-Syringe and Infusion Pump No Expense413303 AMC-Flow Sensor No Expense413304 AMC-Heart Lung Machine No Expense413305 AMC-Artis Zee Cath Lab No Expense413306 AMC-Echo Machine No Expense413307 AMC-Gym Equipments No Expense413308 AMC-GE Equipments No Expense413309 AMC-Hospital Equipment No Expense413310 AMC-Philips Equipment No Expense413311 AMC-Macquet Equipment No Expense

    413312 AMC-Steris Equipment No Expense413313 AMC-Medical Equipment No Expense413350 AMC-Non Medical Equipment Yes Expense413351 AMC Non Medical Equipment No Expense413352 AMC-EPABX No Expense413353 AMC-Lift No Expense413354 AMC-Office Equipment No Expense413355 AMC-Split AC No Expense413356 AMC-UPS No Expense413357 AMC-Genset No Expense413358 AMC-Chillers No Expense413359 AMC-Vehicles No Expense413390 AMC-Software No Expense

    413400 Electrical Maintenance Yes Expense413401 Electrical Maintenance-Materia No Expense413402 Electrical Maintenance-Labour No Expense413403 Electrical Maintenance-Other No Expense413500 Furniture Maintenance Yes Expense413501 Furniture Maintenance- Materia No Expense413502 Furniture Maintenance- Labour No Expense413503 Furniture Maintenance- Other No Expense413600 Generator Manitenance Yes Expense413601 Generator Manitenance- Materia No Expense

  • 7/30/2019 SAMPLE COA


    413602 Generator Manitenance- Labour No Expense413603 Generator Manitenance- Other No Expense413700 Medical Equipment Maintenance Yes Expense413701 Medical Equipment Maintenance- No Expense413702 Medical Equipment Maintenance- No Expense413703 Medical Equipment Maintenance- No Expense413704 Repairs & Maintenance- Non Med No Expense413800 Computer & Software Maintenanc Yes Expense413801 Computer Maintenance- Material No Expense413802 Computer Maintenance- Labour No Expense413803 Computer Maintenance- Other No Expense413804 Software Maintenance- Material No Expense413805 Software Maintenance- Labour No Expense413806 Software Maintenance- Other No Expense413900 Vehicle Maintenance Yes Expense413901 Petrol Expense No Expense413902 Diesel Expense No Expense413903 Toll Expense No Expense413904 Parking Expense No Expense413905 Vehicle Repair No Expense413906 Vehicle Service Charges No Expense413907 Fines & Penalties No Expense413908 Vehicle Maintenance - Labour No Expense414000 Doctors Charges Yes Expense

    414100 Professional Fees- Doctors Yes Expense414101 PROFESSIONAL FEE-RETAINER No Expense414102 PROFESSIONAL FEE-FIXED INCENTI No Expense414103 PROFESSIONAL FEE-VARIABLE INCE No Expense414104 STIPEND-DOCTORS No Expense414105 Professional Fee -Others No Expense414200 Professional Fees- Visiting No Expense414201 Professional Fee-Visiting Doct No Expense415000 Direct Salaries Yes Expense415100 Salaries - Technicians Yes Expense415101 Management Contribution to PF No Expense415102 Salary Expenses No Expense415103 Basic No Expense

    415104 House Rent Allowance No Expense415105 Conveyance No Expense415106 Other Allowance No Expense415107 Special Allowance No Expense415108 Teaching Allowance No Expense415109 Adhoc No Expense415110 Arrears No Expense415111 Inscentive No Expense415112 Miscellaneous Earning No Expense415113 Bonus No Expense415114 Over Time No Expense415115 City Compensatory Allowance No Expense415121 Management Contribution to ES No Expense

    415200 Salaries -Nurses Yes Expense415201 Management Contribution to PF No Expense415202 PF admin Charges No Expense415203 Basic No Expense415204 House Rent Allowance No Expense415205 Conveyance Allowance No Expense415206 Other Allowance No Expense415207 Special Allowance No Expense415208 Teaching Allowance No Expense415209 Adhoc No Expense

  • 7/30/2019 SAMPLE COA


    415210 Arrears No Expense415211 Inscentive No Expense415212 Miscellaneous Earning No Expense415213 Bonus No Expense415214 Over Time No Expense415300 Stipend to Doctors Yes Expense415301 Stipend No Expense415302 Other Allowance No Expense415303 Arrears No Expense415304 Incentive No Expense415305 Miscellaneous Earning No Expense415400 Stipend Others Yes Expense415401 Staff Stipend for CVT's-Nursi No Expense415402 Staff Stipend for Paramedical No Expense415403 Staff Stipend for Phy. Assista No Expense415404 Stipend to Others No Expense416000 Hospital General Expenses Yes Expense416100 Waste Disposal Yes Expense416101 Waste Disposal No Expense416200 Laundry Expenses Yes Expense416201 Laundry Expenses - Material No Expense416202 Laundry Expenses - Labour No Expense416203 Laundry Expenses - Other No Expense416300 Linen & Uniform Yes Expense

    416301 Linen & Uniform - Material No Expense416302 Linen & Uniform - Labour No Expense416303 Linen & Uniform - Other No Expense416400 Medical Accessories & Instrume Yes Expense416401 Medical Accessories & Instrume No Expense416402 Medical Accessories & Instrume No Expense416403 Medical Accessories & Instrume No Expense416500 Uniform Expenses Recovered Yes Expense416501 Uniform Expenses Recovered No Expense416600 Maintenance Staff Salary Yes Expense416601 Maintenance Staff Salary No Expense416700 House Keeping & Security Charg Yes Expense416701 House Keeping Consumables No Expense

    416702 House Keeping Labour No Expense416703 House Keeping Others No Expense416704 Pest Control Expenses No Expense416705 Water Expenses No Expense416706 Security Charges-material No Expense416707 Security Charges-Labour No Expense416708 Security Charges-Others No Expense416800 Power & Fuel Yes Expense416801 Diesel Genset No Expense416802 Electricity Expenses No Expense416803 Electricity Expenses - Others No Expense420000 Employee Cost Yes Expense421000 Contrubution to Provident fund Yes Expense

    421100 Management Contribution To ESI Yes Expense421101 Management Contribution To ESI No Expense421200 Management Contribution to PF Yes Expense421201 Management Contribution to PF No Expense421300 PF admin Charges Yes Expense421301 PF admin Charges No Expense422000 Salary Wages & Bonus Yes Expense422100 Salaries Primary Yes Expense422101 Basic No Expense422102 House Rent Allowance No Expense

  • 7/30/2019 SAMPLE COA


    422103 Conveyance No Expense422104 Other Allowance No Expense422105 Special Allowance No Expense422106 Teaching Allowance No Expense422107 Adhoc No Expense422200 Salary Secondary Yes Expense422201 Arrears No Expense422202 Inscentive No Expense422203 Miscellaneous Earning No Expense422204 Bonus No Expense422205 Over Time No Expense422300 Staff Stipend Yes Expense422301 Staff Stipend- Front Office Mg No Expense422302 Stipend to temporary Staff No Expense422400 Staff Welfare Yes Expense422401 Bonus No Expense422402 Exgratia No Expense422403 Miscellaneous Expense Hostel No Expense422404 Staff food Expense Recoverable No Expense422405 Group Mediclaim No Expense422406 Group EDLI & GIS Insurance(Acc No Expense422407 Group Gratuity Insurance No Expense422408 Gratuity No Expense422409 Salary for compensated Leave No Expense

    422410 Other Staff Welfare No Expense430000 Administrative & Maintenance E Yes Expense430200 Rent Yes Expense430201 Staff accomodation Expense No Expense430202 Rent Recovered No Expense430203 Furniture Hire Charges No Expense430204 Hire Charges No Expense430205 Lease Rent No Expense430206 Rent for Hospital building No Expense430207 Office Lease Expenses No Expense430208 Office Equipment Leases No Expense430209 Nursing Staff Accomodation No Expense430210 Nursing Staff Accomodation Rec No Expense

    430211 Cable Network charges No Expense430212 Medical Equipment Leases No Expense430213 Rent for Sleep Lap No Expense430214 Rent - Guest House No Expense430215 Rent - Hostel No Expense430216 Ambulance Charges No Expense430217 Rent for Equipment No Expense430218 Software Rental No Expense430219 Rent - PPU No Expense430300 Travelling & Conveyance Yes Expense430310 Domestic Travel & Conveyance Yes Expense430311 Air Fare No Expense430312 Train Fare No Expense

    430313 Bus Fare No Expense430314 Other Fares No Expense430315 Rental Car No Expense430316 Reimbursement of Fuel Expenses No Expense430317 Hotel and Lodging No Expense430318 Per Diem No Expense430319 "Mileage, Tolls, Parking" No Expense430320 No Expense430350 Foreign Travel & Conveyance Yes Expense430351 Air Fare No Expense

  • 7/30/2019 SAMPLE COA


    430352 Other Fares No Expense430353 Rental Car No Expense430354 Reimbursement of Fuel Expenses No Expense430355 Hotel and Lodging No Expense430356 Per Diem No Expense430357 "Mileage, Tolls, Parking" No Expense430400 Business Promotion Yes Expense430401 Promotional Expenses No Expense430402 Camp Expenses No Expense430403 CME Conference No Expense430404 Seminars & Conferences No Expense430405 Guest Entertainment Expense No Expense430406 Registration Charges No Expense430407 Suvarna Arogya Yojana Patient No Expense430408 Refferal Fees to Outside Docto No Expense430409 Fellowship Course Expenses No Expense430410 Facilitation Fees No Expense430500 Insurance Charges Yes Expense430501 Employee Insurance No Expense430502 Medical Insurance No Expense430503 Keyman Life Insurance No Expense430504 Life Insurance No Expense430505 Personal Accident Insurance No Expense430506 Corporate Insurance No Expense

    430507 Fixed Assets No Expense430508 Cash Insurance No Expense430509 Inventory Insurance No Expense430510 Fire Insurance No Expense430511 Vehicle Insurance No Expense430512 Equipments Insurance No Expense430513 Professional Indemnity Insuran No Expense430600 Legal & Professional Fees Yes Expense430601 Audit Fees - Statutory No Expense430602 Out of Pocket Expenses - Statu No Expense430603 Audit Fees - Internal No Expense430604 Out of Pocket Expenses - Inter No Expense430605 Tax Audit Fees No Expense

    430606 Out of Pocket Expenses - Tax A No Expense430607 Consultation Charges No Expense430608 Certification Fees No Expense430609 Out of Pocket Expenses No Expense430610 legel & Professional Fees - Ta No Expense430611 legel & Professional Fees - Co No Expense430612 legel & Professional Fees - Ag No Expense430613 legel & Professional Fees - Re No Expense430614 legel & Professional Fees - Ot No Expense430615 legel & Professional Fees - Ou No Expense430616 legel & Professional Fees - Re No Expense430617 Patient Referral Fees No Expense430700 Telephones & Communications Yes Expense

    430701 Telephone Charges No Expense430702 Mobile Telephone Services No Expense430703 Internet Services No Expense430704 ISDN Charges No Expense430705 Postage Expense No Expense430706 Courier Expense No Expense430707 Telephone Accessories No Expense430708 Local Loop Charges No Expense430709 Fax Services No Expense430800 Printing & Stationery Yes Expense

  • 7/30/2019 SAMPLE COA


    430801 Printing Expenses Admin No Expense430802 Stationery Expenses Admin No Expense430803 Scanning of Hospital Records No Expense430804 Books & Periodicals No Expense430805 Printer Cartridges No Expense430806 Refilling Materials for Printe No Expense430807 Photo Copying Expenses No Expense430808 Photo Copyier Hire Charges No Expense430900 Advertisement & Publicity Yes Expense430901 Advertisement Expense No Expense430902 Publicity Expenses No Expense430903 "Hoarding, Boards & Banners" No Expense430904 Hoarding Hire Charges No Expense430905 Sponsership Fees No Expense430906 Conference Expenses No Expense430907 Marketing Brochures No Expense430908 Website Designing Charges No Expense431100 Miscellaneous Expenditure Yes Expense431101 Clearing Charges No Expense431102 Freight Charges No Expense431103 Import Expenses No Expense431104 Security Charges No Expense431105 Misc Exp-Guest House No Expense431106 Subscription No Expense

    431107 Pooja Expenses No Expense431108 Round Off No Expense431109 JCI Accreditation No Expense431110 Quality Control Expenses No Expense431111 Exchange Loss No Expense431112 Miscellaneous Expenditure - ot No Expense431113 ITTP No Expense431114 "Schoolscholarship A/c ""udayer" No Expense431115 Service Charges No Expense431116 NABH Accredition Expenses No Expense431117 Project Expenses No Expense431118 Traffic Control Expense No Expense431200 HR Recruitment & Training Expe Yes Expense

    431201 Recruiting Fees No Expense431202 Job Site Subscriptions No Expense431203 Job Fairs No Expense431204 Campus Recruiting Expenses No Expense431205 Employee Background Checks No Expense431206 Training Expenses No Expense431207 Recruiting Advertisements No Expense431208 Certificate Verification Fees No Expense431301 Revenue share - Expense No Expense440000 Finance Charges Yes Expense441000 Interest on Term Loan Yes Expense441001 Interest on Term Loan No Expense441002 Loan Processing Charges No Expense

    442000 Interest on CC Account Yes Expense442001 Interest on CC Account No Expense443000 Bank Service Charges Yes Expense443001 Bank Service Charges No Expense444000 Interest on OD Acccunt Yes Expense444001 Interest on OD Account No Expense444002 Other Interest No Expense445000 LC Charges Yes Expense445001 LC Charges No Expense446000 Other Interest and Charges Yes Expense

  • 7/30/2019 SAMPLE COA


    446001 Credit Card Charges No Expense450000 Depreciation Yes Expense450100 Depreciation Buildings No Expense450110 Depreciation Leasehold Improve No Expense450111 Depreciation Leasehold - Elect No Expense450112 Depreciation Leasehold - Furni No Expense450113 Depreciation Leasehold - Build No Expense450120 Depreciation Electrical Instal No Expense450130 Depreciation Medical Equipment No Expense450140 Depreciation Non Medical equip No Expense450150 Depreciation Office Equipment No Expense450160 Depreciation Airconditioning No Expense450170 Depreciation Furniture & Fixtu No Expense450180 Depreciation Computers & Acces No Expense450190 Depreciation Vehicles No Expense450200 Depreciation for Assets

  • 7/30/2019 SAMPLE COA


    470190 Provision For Doubtful Advance No Expense470200 Advances Written Off No Expense470210 M&A Expenses No Expense471000 Appropriations Yes Expense471100 Dividend Paid to Equity Shareh No Expense471200 Dividend Paid to Preference Sh No Expense999999 FA Generator No Asset

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