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52102 Sundry Receipts
SD-FI Integration
52103 Commission Recd (Local)
52104 Commission Recd (Foreign)
52105 Insurance Claims Recd
52106 Sundry Balances W/o
52110 Refund of Sales Tax
52111 Refund of Octroi
52112 Rounding Off
55104 Export Benefits & entitlements-Chemicals
69001 Freight & Clearing Imported--Inward
69002 Freight & Clearing Indigenous - Inward
69003 Octroi Charges - Inward
73701 Freight & Clearing Imported--Outward
73702 Carriage & Cartage (Outward)
73703 Octroi Charges (Outward)
8 For Acc. Key
EVV (Cash Clearing) 11602 (Petty Cash) is found attached
ERU (Rebate Accruals) 39024(Out Standing Expenses) is attached
SALES RELATED ACCOUNTS
1. ERL Sales
50001 Domestic Direct Sales
50005 Export Sales
52001 Job Plating Service Charges
52002 Labor Charges
52003 Testing Analysis Charges Received
52004 Erection & Commissioning Charges
52101 Scrap sales
50006 Inter Unit Transfer– Finished Goods
52116 Sale of Free Sample (Domestic)
52117 Sale of Free Sample (Export)
52118 Sale of Captive Consumption
2. RDM Rounding
52112 Rounded off Differences - Invoices
3. ERS Sales Deductions
74951 Trade Discount
74952 Additional Discount
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74953 Cash Discounts
SD-FI Integration
74954 Loyalty Discounts
74955 Overriding Commissions
4. ERF Freight Collected Domestic & Foreign
73701 Forwarding Charges (Outward) (Expense Account)
73702 Carriage & Cartage (Outward) (Expense Account)
73703 Octroi Charges (Outward) (Expense Account)
52111 Octroi Refund Account (Income A/c)
5. EIN Transit Insurance Collected
52105 Insurance Claim Received (Income A/c)
6. ERB Rebate Sales Deductions
7. ERV Rebate Accruals
8. EVV Cash Clearing
9. Tax Accounts
EXD Excise Duty
19001 Central excise – Current A/c Bal (PLA)
MW3 Sales Tax
39033 LST Maharastra Sales tax
MWS Tax on sales & purchases
39034 CST Central sales Tax
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MM-FI Integration
ZOB For goods issues with no purchase order reference (MovtType 501)
ZOF For goods issues with no production order reference (MovtType 521)
KBS Account - assigned Purchase Order ie., account assignment taken from PO
Account need not be assigned in OBYC
KDR Exchange rate rounding differences in case of foreign currency invoices
80029 -- Exchange Rate Difference - Valuation 1
KDM Exchange rate rounding differences for open items (invoice posting with a
Different exch. rate than the GR/due to Std price difference/insufficient stock
coverage)
80028 --Exchange Rate Difference - foreign curr to local
KDV Ignored. Material ledger frm low levels E/R diff.
KON Ignored. Consignment payables
KTR Offsetting entry for price differences in cost object hierarchies
68005—Factory output for Prodn (May I attach this A/c)
LKW Ignored. Accruals and defer.acct(material ledger)
PRD Price Differences
Loss/Gain Inventory Differences ( Two A/cs to be opened & assigned)
68004 – Raw Material Consumption – Others A/c is assigned
PRK Price Differences in cost object hierarchies
Loss/Gain Inventory Differences ( Two A/cs to be opened & assigned)
PRY Ignored. Price Differences for Material Ledger
RAP Ignored Expense/revenue from revaluation
Check up – 68004 is found attached (Raw Material Consumption – Others A/c )
RKA Ignored Inv. reductions from log. inv. verification
RUE Ignored. Neutral provisions
TXO Ignored. Brazilian taxes for transfer posting
UMB Ignored. Gain/loss from revaluation
Check up - 68004 is found attached (Raw Material Consumption – Others A/c )
UPF Ignored. Unplanned delivery costs
VST INPUT TAX
WGI Ignored. Goods issue inflation revaluation
WGR Ignored. Goods receipt inflation revaluation
WRX GR/IR clearing account
40051 – GR/IR Clearing A/c
WRY Ignored. GR/IR clearing acct (mat. ledger) (old)
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