5. Certain Ledgers Under Groups
Ledger Names Under Group Ledger Names Under Group
ICICI Bank Bank Account Mutual Trust Loan Loans (Liability)
Deposits Bank Account Opening Balance Capital Account
Petty Cash Cash in Hand Equity System Sales Sales Account
Stock Stock in Hand Part Sales Sales Account
Sharma & Sons. Sundry Debtors Software Sales Sales Account
H. Singh & Co. Sundry Debtors Purchase Purchase Account
Building Cost Fixed Assets Wages Direct Expenses
Office Equipment Cost Fixed Assets Freight Charges Direct Expenses
Tax Deducted at Source Duties & Taxes Salaries Indirect Expenses
Sales Tax / VAT Duties & Taxes Advertising Indirect Expenses
Ramjilal Sundry Creditors Building Depreciation Indirect Expenses
R. N. Iyer & Co. Sundry Creditors
Office Equipment
Depreciation Indirect Expenses