Step 2: Remembering the Main A/c Codes (How to remember the A/c Codes?)

Step 2: Come to this step only if you are able to tell all the A/c groups without seeing from 10 to 83 in the Step 1!

If you are not yet completed Step 1, Pls Click here..

Tips: 

• Use "Desktop Mode" option in Chrome browser if you are not able to see the A/c Codes Description completely.
• To Search the required A/c Code easily use 'Ctr+F' in systems or 'Find in page' option in Chrome browser.

Step 2: Remembering the Main A/c Codes

• Repeat the same Process as you done in the Step 1 but with one change is that you don't merge the Steps this time. i.e. you will try to tell all Main A/c Codes in each A/c Groups only!
• Important thing is that you should always glance all completed previous steps atleast once before you going to the next Step otherwise you will forget what you remembered as you move on to the next Steps!
• In 1st Step you will try to remember all the Main A/c Codes of A/c Group '10' and try to tell all the Main A/c Codes without seeing in Group '10' at least 3 times.
• In Next Step '12'...
• In the next Step You will Glance all the A/c Codes in '10' & '12' atleast once!
• In next Step '14'... 
• In the next Step You will Glance all the A/c Codes in '10', '12' & '14' atleast once!
• In next Step '16'...until you reach 83!

Good Luck👍

AC HEAD		DESCRIPTION
10	-	Fixed Assets
10.100	-	Land & Land Rights
10.200	-	Buildings
10.300	-	Water Supply & Sewerage Arrangements
10.400	-	Civil Works
10.500	-	Plant and Machinery
10.600	-	Lines, Cable Network etc.,
10.700	-	Vehicles
10.800	-	Furniture & Fixtures
10.900		Office Equipment
12	-	Provision for Depreciation on Fixed Assets
12.100	-	Depreciation Provision - Land & Land Rights
12.200	-	Depreciation Provision - Buildings
12.300	-	Depreciation Provision - Hydraulic Works
12.400	-	Depreciation Provision - Civil Works
12.500	-	Depreciation Provision - Plant and Machinery
12.600	-	Depreciation Provision - Lines Cable Network etc.,
12.700	-	Depreciation Provision - Vehicles
12.800	-	Depreciation Provision - Furniture, Fixtures and  Intangible Assets
12.900		Depreciation Provision - Office Equipment.
14	-	Capital Works in Progress
15	-	Assets at Construction Stage
15.100	-	Contracts in Progress
15.200	-	Revenue Expenses Pending Allocation Over Capital Works
15.500	-	Provision for Completed Works.
15.600	-	Construction Facilities
16	-	Assets Not in Use
16.100	-	Written Down Value of Obsolete / Scrapped Assets
16.200	-	Written Down Value of Faulty /Dismantled Assets
17	-	Deferred Costs
17.200	-	Deferred Revenue Expenditure
17.300	-	Expenditure on Survey/ Feasibility Studies of Projects  not Yet Sanctioned
18	-	Intangible Assets
18.100	-	Intangible Assets – Acquired / Purchased
18.200	-	Internally Generated Intangible Assets
20	-	Investments
20.100	-	Investments Against Funds
20.200	-	Investments Other than Fund Investments
22	-	Materials Stock and Related Accounts
22.200	-	Materials Purchase Accounts
22.300	-	Materials Issue Accounts
22.400	-	Materials Transfer Accounts
22.500	-	Materials Stock Adjustment Accounts
22.600	-	Materials Stock Account
22.700	-	Other Materials Account
22.800	-	Materials Stock Excess/Shortage Pending investigation
23	-	Receivables Against Supply of Power(KPTCL)
23.100	-	Sundry Debtors for Transmission Charges
23.200	-	Sundry Debtors for Sale of Power
23.400	-	Provision for Unbilled Revenue
23.600	-	Sundry Debtors for Inter - State Sale of Power
23.700	-	Sundry Debtors - Delayed Payment Charges
23.800 23 23.100 23.200 23.300	- - - - -	Provision for withdrawal of Revenue Demand Sundry debtors for Sale Of Power(ESCOMS) Sundry debtors for sale of power (ESCOMS) - LT Sundry debtors for sale of power (ESCOMS) - HT Sundry debtors for Electricity Tax
24	-	Cash and Bank
24.100	-	Cash Accounts
24.200	-	Cash Imprest with Staff – Accounts
24.300	-	Collecting Bank Accounts (Non- Operative)
24.400	-	Disbursement Bank Account (Operative)
24.500	-	Remittance to Head Office-Transit Account
24.600	-	Transfers from Head Office in Transit Account
25	-	Advance to Suppliers
26	-	Advance to Contractors
27	-	Other Loans and Advances
27.100	-	Loans and Advances to Staff – Interest bearing
27.200	-	Loans and Advances to Staff – Interest Free
27.400	-	Advance Income Tax Deductions at Source
27.800	-	Loans and Advances – Others
27.900	-	Provision for Doubtful Loans and Advances(Credit A/c)
28	-	Sundry Debtors
28.100	-	Sundry Debtors – Trading Account
28.200	-	Income Accrued and Due
28.300	-	Income Accrued but not Due
28.400	-	Amount Recoverable from Employees / Ex-Employees
28.600	-	Subsidy / Grants Receivable
28.700	-	Other Claims
28.800	-	Other Receivables
28.900	-	Funds Transferred to Escoms Receivable / Adjustable
31	-	Inter Unit Accounts – Materials
31.100	-	IUA – Materials – Acceptance not Received
31.200	-	IUA – Materials – A.T. not Received
31.300	-	IUA – Materials – Clearance
31.600	-	IUA – Materials – Permanently Cleared Debit Items
31.700	-	IUA – Materials – Permanently Cleared Credit Items
32	-	Inter Unit Accounts – Capital Expenditure &  Fixed Assets
32.100	-	IUA – Released Assets / Moveable Assets and  Other  Equipment's - Acceptance not Received
32.200	-	IUA – Released Assets / Moveable Assets and  Other Equipment's - AT not Received
32.300	-	IUA – Released Assets / Capital Expenditure / Fixed Assets / Depreciation – Clearance
32.400	-	IUA – Capital Expenditure / Fixed Assets /  Depreciation – Debit AT Sent
32.500	-	IUA – Capital Expenditure / Fixed Assets /  Depreciation – Credit AT Sent
32.600	-	IUA – Capital Expenditure & FA- Permanently  Cleared Debit Items
32.700	-	IUA – Capital Expenditure & FA- Permanently  Cleared Credit Items
33	-	Inter Unit Accounts – Remittances to Head office
34	-	Inter Unit Accounts – Funds Transfer from  Head office
36	-	Inter Unit Accounts – Personal
36.100	-	IUA – Personnel – Debit AT Sent
36.200	-	IUA – Personnel – Credit AT Sent
36.300	-	IUA – Personnel –Clearance
36.600	-	IUA – Personal-Permanently Cleared Debit Items
36.700	-	IUA – Personal-Permanently Cleared Credit Items
37	-	Inter Unit Accounts – Other Transactions /  Adjustments
37.100	-	IUA – Other Transactions / Adjustments – Debit AT Sent
37.200	-	IUA – Other Transactions / Adjustments – Credit AT Sent
37.300	-	IUA – Other Transactions / Adjustments –Clearance
37.600	-	IUA – Other Transactions – Permanently  Cleared Debit Items
37.700	-	IUA – Other Transactions – Permanently  Cleared Credit Items
41	-	Liability for Purchase of Power
41.100	-	Wheeling Charges Payable to Other Electricity Boards and  Other Bodies
42	-	Liability for Supplies/Works
44	-	Staff Related Liabilities and Provisions
44.100	-	Staff Related Liability & Provisions
44.200	-	Unpaid Salaries, Bonus etc.
44.300	-	Salaries / Bonus etc., Payable
46	-	Other Liabilities and Provisions
46.400	-	Liability for Expenses
46.600	-	Remittances Received from Escoms
46.700	-	Accrued / Unclaimed Amounts Relating to Borrowings
46.900	-	Sundry Liabilities for Provisions:- Cheques, etc.,  in Transit
47	-	Deposits for Works
48	-	Deposits from consumers and interest payable  on deposits
50	-	Borrowings for Working Capital
50.100	-	Cash Credit from Banks
50.200	-	Bank Over Draft
50.300	-	Short Term Borrowings
51	-	Payments Due on Capital Liabilities
51.100	-	Repayments Due
51.200	-	Interest Accrued and Due
52	-	Capital Liabilities(Other than State Govt, Loans)
52.100	-	Bonds
52.200	-	Debentures
52.300	-	Shares
52.500	-	Loans from Life Insurance Corporation of India
53	-	Capital Liabilities(Other than State Govt, Loans)
53.100	-	Loans from Agricultural Refinance Corporation
53.200	-	Loans from Agricultural Finance Corporation
53.300	-	Loans from Rural Electrification Corporation
54	-	Funds from State Government
54.200	-	State Govt. Loans
54.300	-	Amount Received from State Govt., for  Repayments Guaranteed.
54.400	-	Amount Received from State Govt. for Interest Guaranteed
55	-	Contributions, Grants and Subsidies towards  Cost of Capital Assets
56	-	Reserves
56.100	-	General Reserve
56.200	-	Capital Reserve
56.400	-	Investment Allowance Reserve
56.600	-	Other Reserves
57	-	Reserve Funds
58	-	Surplus
58.100	-	Revenue Account
58.200	-	Net Revenue & Appropriation Account
58.300	-	Net of Income and Expenditure for The Year
61	-	Revenue from Sale of Bulk Power(KPTCL)
61.200	-	Revenue from Sale of Bulk Power– Escoms
61.300	-	Revenue from Sale of Power – Inter State Consumers
61.800	-	Wheeling Charges Recoveries
61.900 61 61.100 61.200	- - - -	Miscellaneous Charges Revenue From Sale Of Power(ESCOMS) Revenue From Sale Of Power(ESCOMS) - LT Revenue From Sale Of Power(ESCOMS) - HT
62	-	Other Income
62.200	-	Income from Loans, Advances, Investments etc
62.300	-	Income from Trading
62.400	-	Gain on Sale of Fixed Assets
62.600	-	Income / Fees/ Collections Against Staff Welfare Activities
62.900	-	Miscellaneous Receipts
63	-	Subsidies and Grants
63.100	-	Revenue Subsidies and Grants
63.200	-	Subsidies Against Loss on Account of Flood,  Fire, Cyclone etc.
65	-	Prior Period Income
65.400	-	Interest Income for Prior Periods
65.500	-	Excess Provision for Income Tax in Prior Periods
65.600	-	Excess Provision for Depreciation in Prior Periods
65.700	-	Excess Provision for Interest and Finance Charges  in Prior Periods
65.800	-	Other Excess Provision in Prior Periods
65.900	-	Other Income Relating to Prior Periods
70	-	Power Purchase Account
71	-	Cost of Generation of Power
74	-	Repairs and Maintenance
74.100	-	Repairs & Maintenance to Plant and Machinery
74.200	-	Repairs & Maintenance to Buildings
74.300	-	Repairs & Maintenance to Civil Works
74.400 74.500	- -	Repairs & Maintenance to Hydraulic Works Repairs & Maintenance – Lines Cable Network, etc.,
74.600	-	Repairs & Maintenance – Vehicles
74.700	-	Repairs & Maintenance – Furniture & Fixtures
74.800	-	Repairs & Maintenance – Office Equipment
74.900	-	Repairs & Maintenance Charged to  Capital Works(Credit Account)
75	-	Employee Cost
75.100	-	Salaries
75.200	-	Overtime – Regular Employees
75.300	-	Dearness Allowance – Regular Employees
75.400	-	Other Allowance
75.500	-	Bonus and Ex-gratia
75.600	-	Other Staff Costs
75.700	-	Staff Welfare Expenses
75.800	-	Terminal benefits
75.900	-	Employees Cost Charged to Capital Works
76	-	Administration & General Expenses
76.100	-	Property Related Expenses
76.110	-	Communication
76.120	-	Professional Charges
76.130	-	Conveyance & Travelling
76.150	-	Other Expenses
76.160	-	Other Expenses
76.190	-	Miscellaneous Expenses
76.200	-	Materials Related Expenses
77	-	Depreciation and Other Costs Relating to  Fixed Assets
77.100	-	Depreciation to Fixed Assets
77.200	-	Depreciation to Fixed Assets
77.500	-	Assets Decommissioning Costs
77.600	-	Small & Low Value Items Written off
77.700	-	Losses Relating to Fixed Assets
77.800	-	Depreciation on Intangible Assets
77.900	-	Depreciation & Related Costs Charged to  Capital Works(Credit)
78	-	Interest & Other Finance Charges
78.100	-	Interest on State Government Loans
78.200	-	Interest on Bonds
78.300	-	Interest on Debentures
78.400	-	Interest on Foreign Currency & Credits
78.500	-	Interest on Other Loans / Deferred Credits
78.700	-	Interest on Borrowings for Working Capital
78.800	-	Other Interest & Finance Charges
78.900	-	Capitalisation of Interest on Funds used during  Construction
79	-	Other Debits to Revenue Account
79.100	-	Materials Cost Variance
79.200	-	Research and Development Expenses
79.400	-	Bad and Doubtful Debts Written off/ Provided for
79.500	-	Miscellaneous Losses & Write offs
79.700	-	Sundry Expenses
79.800	-	Losses on Account of Natural Calamities
79.900	-	Foreign Exchange Rate Variation and Related Debits  Charged to Capital Works
80	-	Interest on Belated Payment of Power  Purchase Dues
81	-	Provision for Income tax for the Year
83	-	Prior Period Expenses / Losses
83.100	-	Short Provision for Power Purchased in Previous Years
83.300	-	Operating Expenses of Previous Years.
83.500	-	Employee Costs Relating to Previous Years
83.600	-	Depreciation Under Provided in Previous Years.
83.700	-	Interest and Other Finance Charges Relating to  Previous Years
83.800	-	Other Charges Relating to Previous Years

Step 3: Click here..