GROUPS CLASSIFICATION

8. MISCELLANEOUS EXPENSES (ASSETS):-This primary group is mean to keep preliminary and pre-operative or any other similar expenses which have been capitalized and only the option that has not been written off.

9. SALES A/C:-It is mean to keep all the purchase transaction of the company.

10. PURCHASE A/C:-It is mean to keep all the purchase transaction of the company.

11.DIRECT INCOMES (INCOME DIRECT) :-In this primary group, ledgers A/c for all the direct income of the company that is income bearing out of sale of goods produced by the company are maintained.

12. INDIRECT INCOME (INCOME INDIRECT):-Under this primary group ledger for indirect income that is income from sources other than produced goods like interest, rent received or dividend received is maintained.

13. DIRECT EXPENSES (EXPENSES DIRECT):-This primary group is mean to keep the ledger on direct exp. Like cost of labors, transaction of goods, utilities like fuel, electricity etc.

14. INDIRECT EXPENSES (EXPENSES INDIRECT):-This primary group is for the ledger on indirect expenses such as advertising maintenance and administrative expenses.

15. BRANCHES/DIVISIONS:-In this primary group all the names of branches divisions & subsidiaries of the company are maintained.