Chart of Accounts — 40 accounts
| Code | Name | Type | Group | Opening Bal. | Dr/Cr | Actions |
|---|---|---|---|---|---|---|
| ── Asset | ||||||
| 1001 | Cash in Hand [system] | Asset | Cash & Bank | 0.00 | Dr | 📒 Ledger |
| 1002 | Bank Account (SBI) [system] | Asset | Cash & Bank | 0.00 | Dr | 📒 Ledger |
| 1003 | Bank Account (HDFC) [system] | Asset | Cash & Bank | 0.00 | Dr | 📒 Ledger |
| 1004 | Accounts Receivable [system] | Asset | Sundry Debtors | 0.00 | Dr | 📒 Ledger |
| 1005 | Advance to Drivers | Asset | Loans & Advances | 0.00 | Dr | 📒 Ledger |
| 1006 | Fuel Advance | Asset | Loans & Advances | 0.00 | Dr | 📒 Ledger |
| 1007 | Fixed Assets - Vehicles | Asset | Fixed Assets | 0.00 | Dr | 📒 Ledger |
| 1008 | Fixed Assets - Machinery | Asset | Fixed Assets | 0.00 | Dr | 📒 Ledger |
| 1009 | Security Deposit | Asset | Loans & Advances | 0.00 | Dr | 📒 Ledger |
| C0001 | Pankaj Transports | Asset | Sundry Debtors | 0.00 | Dr | 📒 Ledger |
| ── Liability | ||||||
| 2001 | Accounts Payable [system] | Liability | Sundry Creditors | 0.00 | Cr | 📒 Ledger |
| 2002 | Freight Payable | Liability | Current Liabilities | 0.00 | Cr | 📒 Ledger |
| 2003 | TDS Payable | Liability | Duties & Taxes | 0.00 | Cr | 📒 Ledger |
| 2004 | GST Payable (CGST) | Liability | Duties & Taxes | 0.00 | Cr | 📒 Ledger |
| 2005 | GST Payable (SGST) | Liability | Duties & Taxes | 0.00 | Cr | 📒 Ledger |
| 2006 | GST Payable (IGST) | Liability | Duties & Taxes | 0.00 | Cr | 📒 Ledger |
| 2007 | Salary Payable | Liability | Current Liabilities | 0.00 | Cr | 📒 Ledger |
| 2008 | Loan (Vehicle Finance) | Liability | Loans | 0.00 | Cr | 📒 Ledger |
| ── Income | ||||||
| 3001 | Freight Income [system] | Income | Direct Income | 0.00 | Cr | 📒 Ledger |
| 3002 | Loading/Unloading Charges | Income | Direct Income | 0.00 | Cr | 📒 Ledger |
| 3003 | Detention Charges | Income | Direct Income | 0.00 | Cr | 📒 Ledger |
| 3004 | Service Charges | Income | Direct Income | 0.00 | Cr | 📒 Ledger |
| 3005 | Miscellaneous Income | Income | Indirect Income | 0.00 | Cr | 📒 Ledger |
| ── Expense | ||||||
| 4001 | Fuel Expenses [system] | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4002 | Driver Salary | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4003 | Vehicle Maintenance | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4004 | Toll Charges | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4005 | Tyre Expenses | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4006 | Loading/Unloading Expenses | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4007 | Freight Paid (Outward) | Expense | Direct Expenses | 0.00 | Dr | 📒 Ledger |
| 4008 | Office Rent | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4009 | Staff Salary | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4010 | Insurance Premium | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4011 | Vehicle Permit & Tax | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4012 | Telephone Expenses | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4013 | Printing & Stationery | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4014 | Miscellaneous Expenses | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| 4015 | Bank Charges | Expense | Indirect Expenses | 0.00 | Dr | 📒 Ledger |
| ── Equity | ||||||
| 5001 | Capital Account [system] | Equity | Capital | 0.00 | Cr | 📒 Ledger |
| 5002 | Retained Earnings | Equity | Capital | 0.00 | Cr | 📒 Ledger |