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10 10 10 10 10 10 10 10 10

LEVEL 1 Liability Liability Liability Liability Liability Liability Liability Liability Liability

LEVEL2 10 Shareholders funds 10 Shareholders funds 10 10 10 10 10 10 Shareholders funds Shareholders funds Shareholders funds Shareholders funds Shareholders funds Shareholders funds

LEVEL 3 10 Share Capital 10 Share Capital 20 20 20 20 20 20 Reserves & Surplus Reserves & Surplus Reserves & Surplus Reserves & Surplus Reserves & Surplus Reserves & Surplus

10 20 10 20 30 40 50 60

20 Share application money

10 Share application money pending allotment 10

10 10 10 10

Liability Liability Liability Liability

30 30 30 30

Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities

10 10 10 10

Secured Loans Secured Loans Secured Loans Secured Loans

10 20 30 40

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability

30 30 30 30 30 30 30 30 40 40 40 40 40 40 40 40 40 40 40

Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities Non-current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities

20 20 20 20 20 20 20 20 10 10 10 10 10 10 10 10 10 10 10

Unsecured Loans Unsecured Loans Unsecured Loans Unsecured Loans Unsecured Loans Unsecured Loans Unsecured Loans Unsecured Loans Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables Trade Payables

10 20 30 40 50 60 70 80 10 10 20 20 30 40 40 50 60 70 80 10 20

40 Current liabilities 40 Current liabilities

20 Duties and Taxes 20 Duties and Taxes

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20

Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Liability Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

40 40 40 40 40 40

Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities

20 20 20 20 20 20

Duties and Taxes Duties and Taxes Duties and Taxes Duties and Taxes Duties and Taxes Duties and Taxes

30 40 50 60 70 80 10 20 30 10 20 21 22 23 24 25 26 10 20 30 40 50 60 10 10 10 10 10 10 10 10 10 10 20 20 20 20 30 10 10 10

40 Current liabilities 40 Current liabilities 40 Current liabilities 40 40 40 40 40 40 40 40 40 40 40 40 40 40 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Current liabilities Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets Non-Current assets

30 Salaries 30 Salaries 30 Salaries 40 41 42 43 44 45 46 47 50 50 50 50 50 50 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 Advance From Customers Unclaimed Dividend Trade Deposits Interest Accrued but not due Other Current Liabilities Deferred Tax liability Interest on TDS Payable Interest on Service Tax Payable Provisions Provisions Provisions Provisions Provisions Provisions Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset

10 Non-Current assets 10 Non-Current assets 10 Non-Current assets

20 Investments 20 Investments 20 Investments

20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 30 30

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Income Income

10 Non-Current assets 10 Non-Current assets 10 Non-Current assets 10 Non-Current assets 10 Non-Current assets 20 20 20 20 20 Current assets Current assets Current assets Current assets Current assets

20 Investments 20 Investments 20 Investments 20 Investments 20 Investments 10 10 10 10 10 Inventory Inventory Inventory Inventory Inventory

10 10 20 20 20 20 20 30 30 40 50 60 10 20 30 40 50 10 20 30 40 50 60 70 80 90 10 10 20 30 10 10 10 20 30 30 10 10

20 Current assets 20 Current assets 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets Current assets

10 Inventory 10 Inventory 20 20 20 20 20 30 30 30 30 30 30 30 30 30 40 40 40 40 Deposits Deposits Deposits Deposits Deposits Loans and Advances Loans and Advances Loans and Advances Loans and Advances Loans and Advances Loans and Advances Loans and Advances Loans and Advances Loans and Advances Trade Recievables Trade Recievables Trade Recievables Trade Recievables

20 Current assets 20 Current assets 20 20 20 20 Current assets Current assets Current assets Current assets

50 Cash 50 Cash 60 60 60 60 Bank Bank Bank Bank

10 Revenue from Operations 10 Revenue from Operations

10 Revenue 10 Revenue

30 30 30 30 30 30 30 30 30 40 40 40 40 40 40 40 40

Income Income Income Income Income Income Income Income Income Expense Expense Expense Expense Expense Expense Expense Expense

10 Revenue from Operations 10 Revenue from Operations 20 20 20 20 20 20 20 10 10 10 10 10 10 10 10 Other Income Other Income Other Income Other Income Other Income Other Income Other Income Direct Expenses Direct Expenses Direct Expenses Direct Expenses Direct Expenses Direct Expenses Direct Expenses Direct Expenses

10 Revenue 10 Revenue 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 Other Income Other Income Other Income Other Income Other Income Other Income Other Income Cost of material consumed Cost of material consumed Cost of material consumed Cost of material consumed Cost of material consumed Cost of material consumed Cost of material consumed Cost of material consumed

20 20 10 10 10 20 30 40 50 10 10 20 20 30 40 50 60

40 40 40 40

Expense Expense Expense Expense

20 20 20 20

Employee benefits expense Employee benefits expense Employee benefits expense Employee benefits expense

10 10 10 10

Personnel Cost Personnel Cost Personnel Cost Personnel Cost

10 20 30 40

40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40

Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

30 30 30 30 30

Finance costs Finance costs Finance costs Finance costs Finance costs

10 10 10 10 10

Finance Charges Finance Charges Finance Charges Finance Charges Finance Charges

10 20 30 40 50 10 20 30 10 10 11 11 11 11 12 13 14 15

40 Depreciation and amortisation costs 40 Depreciation and amortisation costs 40 Depreciation and amortisation costs 50 50 50 50 50 50 50 50 50 50 Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses

10 Depreciation & Amortisation 10 Depreciation & Amortisation 10 Depreciation & Amortisation 10 10 10 10 10 10 10 10 10 10 Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses

40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40

Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50

Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses Other expenses

10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses Operating and Other expenses

15 15 16 16 16 17 18 19 20 20 20 20 20 20 20 20 20 21 22 23 23 23 24 25 26 27 28 29 10 20

60 Tax expense 60 Tax expense

10 Tax 10 Tax

40

Expense

70 Dividend

10 Dividend

10

LEVEL 4 Equity Capital Preference Capital Capital Reserve Share Premium Employee Stock Options General Reserves Profit and loss account Other Reserves Share application money pending allotment

001 001 001 001 001 001 001 001 001

Debentures Term Loans - Institutions Term Loans - Banks Demand Loans- Banks

001 001 001 001

Term Loans - Institutions Term Loans - Banks External Commercial Borrowings Packing Credit Demand Loan - Foreign Currency Cash Credit Commercial paper Others Sundry Creditors - Capital-Indigenous Sundry Creditors - Capital-Imported Sundry Creditors - Raw Materials-Indigenous Sundry Creditors - Raw Materials-Imported Sundry Creditors -- Engg/Spares Sundry Creditors - Packing Material-Indigenous Sundry Creditors - Pack Materials-Imported Sundry Creditors - Services Sundry Creditors - Expenses Sundry Creditors - Related Parties Sundry Creditors - Others Professional Tax- Salaries Professional Tax- Directors

001 001 001 001 001 001 001 001 001 002 001 002 001 001 002 001 001 001 001 001 001

Professional Tax- Company Provident fund payables ESI Payables TDS Payables Service Tax Payables VAT Payables Salaries Payable Salaries- F&F Payable Salaries -Casuals Payable Advance From Customers Unclaimed Dividend Trade Deposits Interest Accrued but not due Other Current Liabilities Deferred Tax liability Interest on TDS Payable Interest on Service Tax Payable Provision for Dividend Gratuity Provision Leave Encashment Income & Wealth Provision for decline in LT investment Provision for Expenses Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Tangible Assets Intangibles Assets Intangibles Assets Intangibles Assets Intangibles Assets Intangibles under development Non-current Investments Non-current Investments Non-current Investments

001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 002 003 004 005 006 007 008 009 010 001 002 003 004 001 001 002 003

Non-current Investments Non-current Investments Other Non-current Investments Other Non-current Investments Other Non-current Investments
Raw Material Stock - Imported Raw Material Stock - Indigenous

004 005 001 002 003 001 002 001 002 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 002 001 001 001 002 001 001 001 001 001 002

Packing material - Imported Packing material - Indigenous Work-in-progess Finished Goods Engineering / Stores & Spares Rent Deposit Telephone deposit Electricity deposit Security deposits Other Deposits Advance for Material Suppliers Advance to Staff Advance for expenses Other Advances Advance tax Service Tax Credit VAT Credit Prepaid Insurance TDS Recievables Trade receivables - Exports Trade receivables - Domestic Trade Receivables - Subsidiaries & Joint Ventures Trade receivables - related parties Cash in Hand Cash in Hand Standard Chartered Bank LC Margin Money Bank Guarantee Margin money Fixed deposits with banks Sales Sales

Services Services Interest on Bank Fixed deposits Interest on Inter-Corporate loans Interest on Others Dividend Income Other Recoveris Forext gain Misc Income Raw Material Consumption (Indigenous) Raw Material Consumption (Imported) Packing Material Consumption ( Indegenous) Packing Material Consumption ( Imported) Engineering/stores & spares consumption
Change In Inventory - WIP Change In Inventory - Finished Goods

001 002 001 002 003 001 001 001 001 001 002 001 002 001 001 002 001

Contract manufacturing charges

Salaries , Wages and Bonus Workmen and Staff welfare expenses Contibution to PF and other Funds Insurace to employees

001 001 001 001

Interest on debentures Interest on working capital loans Interest on term loans Interest on vehicle loans Bank Charges Depreciation Amortisation of Intangibles under development Prior Period Expenditure Power & Fuel Power & Fuel Repairs & maintenance Repairs & maintenance Repairs & maintenance Repairs & maintenance Rents Rates and taxes Insurance Travel and Conveyance

001 001 001 001 001 001 001 001 001 002 001 002 003 004 001 001 001 001

Travel and Conveyance Travel and Conveyance Communication Communication Communication Advertisement Printing &Stationery Donations Other general expenses Other general expenses Other general expenses Other general expenses Other general expenses Other general expenses Other general expenses Other general expenses Other general expenses Legal&Professional Directors Remunaration Auditors Remuneration Auditors Remuneration Auditors Remuneration Commission on sales Carriage outward Other Selling Expenses Provision for doubtful debts Provision for doubtful advances Loss on sale of fixed asstes Income Tax
Deferred Tax Expense/Benefit

002 003 001 002 003 001 001 001 001 002 003 004 005 006 007 008 009 001 001 001 002 003 001 001 001 001 001 001 001 001

Dividend

001

GL Description Equity share capital Preference share capital Capital Reserve Share Premium Employee Stock Options General Reserves Profit and loss account Other Reserves Share application money pending allotment

GL code
10101010001 10101020001 10102010001 10102020001 10102030001 10102040001 10102050001 10102060001 10201010001

GL code 10101010001 10101020001 10102010001 10102020001 10102030001 10102040001 10102050001 10102060001 10201010001

Debentures Term Loans - Institutions Term Loans - Banks Demand Loans- Banks

10301010001 10301020001 10301030001 10301040001

10301010001 10301020001 10301030001 10301040001

Term Loans - Institutions Term Loans - Banks External Commercial Borrowings Packing Credit Demand Loan - Foreign Currency Cash Credit Commercial paper Others Sundry Creditors - Capital-Indigenous Sundry Creditors - Capital-Imported Sundry Creditors - Raw Materials-Indigenous Sundry Creditors - Raw Materials-Imported Sundry Creditors -- Engg/Spares Sundry Creditors - Packing Material-Indigenous Sundry Creditors - Pack Materials-Imported Sundry Creditors - Services Sundry Creditors - Expenses Sundry Creditors - Related Parties Sundry Creditors - Others Professional Tax- Salaries Professional Tax- Directors

10302010001 10302020001 10302030001 10302040001 10302050001 10302060001 10302070001 10302080001 10401010001 10401010002 10401020001 10401020002 10401030001 10401040001 10401040002 10401050001 10401060001 10401070001 10401080001 10402010001 10402020001

10302010001 10302020001 10302030001 10302040001 10302050001 10302060001 10302070001 10302080001 10401010001 10401010002 10401020001 10401020002 10401030001 10401040001 10401040002 10401050001 10401060001 10401070001 10401080001 10402010001 10402020001

Professional Tax- Company Provident fund payables ESI Payables TDS Payables Service Tax Payables VAT Payables Salaries Payable Salaries- F&F Payable Salaries -Casuals Payable Advance From Customers Unclaimed Dividend Trade Deposits Interest Accrued but not due Other Current Liabilities Deferred Tax liability Interest on TDS Payable Interest on Service Tax Payable Provision for Dividend Gratuity Provision Leave Encashment Income & Wealth Provision for decline in LT investment Provision for Expenses Land Building Plant and Machinery Electrical Equipment Lab equipment Furniture Computers Office Equipment Vehicles Accumulated Depreciation Softwares Development cost Goodwill Licences Intangibles under development Equity Shares Preferance Shares Debentures

10402030001 10402040001 10402050001 10402060001 10402070001 10402080001 10403010001 10403020001 10403030001 10404010001 10404120001 10404221001 10404322001 10404423001 10404524001 10404625001 10404726001 10405010001 10405020001 10405030001 10405040001 10405050001 10405060001 20101010001 20101010002 20101010003 20101010004 20101010005 20101010006 20101010007 20101010008 20101010009 20101010010 20101020001 20101020002 20101020003 20101020004 20101030001 20102010001 20102010002 20102010003

10402030001 10402040001 10402050001 10402060001 10402070001 10402080001 10403010001 10403020001 10403030001 10404010001 10404120001 10404221001 10404322001 10404423001 10404524001 10404625001 10404726001 10405010001 10405020001 10405030001 10405040001 10405050001 10405060001 20101010001 20101010002 20101010003 20101010004 20101010005 20101010006 20101010007 20101010008 20101010009 20101010010 20101020001 20101020002 20101020003 20101020004 20101030001 20102010001 20102010002 20102010003

Mutual Funds Other Investments Deferred Tax Asset Long term Trade Recievables Others
Raw Material Stock - Imported Raw Material Stock - Indigenous

20102010004 20102010005 20102020001 20102020002 20102020003 20201020001 20201020002 20201030001 20201030002 20201040001 20201050001 20201060001 20202010001 20202020001 20202030001 20202040001 20202050001 20203010001 20203020001 20203030001 20203040001 20203050001 20203060001 20203070001 20203080001 20203090001 20204010001 20204010002 20204020001 20204030001 20205010001 20205010002 20206010001 20206020001 20206030001 20206030001 30101010001 30101010002

20102010004 20102010005 20102020001 20102020002 20102020003 20201020001 20201020002 20201030001 20201030002 20201040001 20201050001 20201060001 20202010001 20202020001 20202030001 20202040001 20202050001 20203010001 20203020001 20203030001 20203040001 20203050001 20203060001 20203070001 20203080001 20203090001 20204010001 20204010002 20204020001 20204030001 20205010001 20205010002 20206010001 20206020001 20206030001 20206030001 30101010001 30101010002

Packing material - Imported Packing material - Indigenous Work-in-progess Finished Goods Engineering / Stores & Spares Rent Deposit Telephone deposit Electricity deposit Security deposits Other Deposits Advance for Material Suppliers Advance to Staff Advance for expenses Other Advances Advance tax Service Tax Credit VAT Credit Prepaid Insurance TDS Recievables Trade receivables - Exports Trade receivables - Domestic Trade Receivables - Subsidiaries & Joint Ventures Trade receivables - related parties Cash in Hand - HO Cash in Hand - Factory Standard Chartered Bank LC Margin Money Bank Guarantee Margin money Fixed deposits with banks Sales Revenues- Domestic Sales Revenues- Exports

Sales Revenues- Services- domestic Sales Revenues- Services - Export Interest on Bank Fixed deposits Interest on Inter-Corporate loans Interest on Others Dividend Income Other Recoveris Forext gain Misc Income Raw Material Consumption (Indigenous) Raw Material Consumption (Imported) Packing Material Consumption ( Indegenous) Packing Material Consumption ( Imported) Packing Material Consumption ( Imported)
Change In Inventory - WIP Change In Inventory - Finished Goods

30101020001 30101020002 30201010001 30201010002 30201010003 30201020001 30201030001 30201050001 40101010001 40101010002 40101020001 40101020002 40101030001 40101040001 40101050002 40101060001

30101020001 30101020002 30201010001 30201010002 30201010003 30201020001 30201030001 30201050001 40101010001 40101010002 40101020001 40101020002 40101030001 40101040001 40101050002 40101060001

Contract manufacturing charges

Salaries , Wages and Bonus Workmen and Staff welfare expenses Contibution to PF and other Funds Insurace to employees

40201010001 40201020001 40201030001 40201040001

40201010001 40201020001 40201030001 40201040001

Interest on debentures Interest on working capital loans Interest on term loans Interest on vehicle loans Bank Charges Depreciation Amortisation of Intangibles under development Prior Period Expenditure Electricity Charges Fuel charges Repairs & maintenance - Buildings Repairs & maintenance - Plant & Machinery Repairs & maintenance - Vehicles Repairs & maintenance - Others Rents Rates and taxes Insurance Travel expenses - domestic

40301010001 40301020001 40301030001 40301040001 40301050001 40401010001 40401020001 40401030001 40501010001 40501010002 40501011001 40501011002 40501011003 40501011004 40501012001 40501013001 40501014001 40501015001

40301010001 40301020001 40301030001 40301040001 40301050001 40401010001 40401020001 40401030001 40501010001 40501010002 40501011001 40501011002 40501011003 40501011004 40501012001 40501013001 40501014001 40501015001

Travel expenses - foreign Local conveyance Postage & courier Telephone & fax Internet / lease line charges Advertisement Printing &Stationery Donations Office Maintenance Hire charges Subcriptions & memberships Books & periodicals Registration & filing fee Agm/Board meeting expenses Rounding off Meetings and conferences Forex loss Legal&Professional Directors Remunaration Audit fees Others matters Out of Pocket expenses Commission on sales Carriage outward Other Selling Expenses Provision for doubtful debts Provision for doubtful advances Loss on sale of fixed asstes Income Tax
Deferred Tax Expense/Benefit

40501015002 40501015003 40501016001 40501016002 40501016003 40501017001 40501018001 40501019001 40501020001 40501020002 40501020003 40501020004 40501020005 40501020006 40501020007 40501020008 40501020009 40501021001 40501022001 40501023001 40501023002 40501023003 40501024001 40501025001 40501026001 40501027001 40501028001 40501029001 40601010001 40601020001

40501015002 40501015003 40501016001 40501016002 40501016003 40501017001 40501018001 40501019001 40501020001 40501020002 40501020003 40501020004 40501020005 40501020006 40501020007 40501020008 40501020009 40501021001 40501022001 40501023001 40501023002 40501023003 40501024001 40501025001 40501026001 40501027001 40501028001 40501029001 40601010001 40601020001

Dividend

40701010001

40701010001