Chart of Accounts

July 30, 2026 | by Mohmmed Ismail Miah

Ready-Made Garments (RMG) Industry in Bangladesh

Ready-Made Garments (RMG) Industry in Bangladesh
Chart of Accounts of Income Statement
SL	Group	Group-1	Group-2	Sub-Group	SL	Ledger
	1	2	3	4		5
1	Turnover	Direct Income	Sales Accounts – Gmts.	Export Sales (Gmts)	1	Sales-Export
				Export Sales (Gmts)	2	Sales -Sample
				Wastage & Jute Sale	3	Sales – Wastage Fabric
					4	Sales – Wastage Garments
					5	Sales – Other Wastage
				Local Sale	6	Sewing Sub-Contract
				Local Sale	7	Embroidery Sub-Contract Income
		Indirect Income	Indirect Income	Indirect Income	8	Cash Incentive
					9	Insurance Claim
					10	Trims/Fabrics Claims
					11	Other Income
				Miss Received	12	Claim-Short Shipment (Misc.)
				Other Income	13	Compensation From Employee Agns’t ID Card & Others
					14	Deduction Against Dormitory Dish Bill
					15	Foreign Employee Misc. Exp. – Factory
				Exchange Gain & Loss	16	Exchange Gain & Loss
2	Cost of Goods Sold	Cost of Materials Consumption	Cost of Materials Consumption	Fabrics Con.-Import	17	Fabric Consumption
			Cost of Materials Consumption	Fabrics Con.-Local	18	Fabric Consumption
			Accessories Consumption	Garments Accessories	19	Accessories Others
					20	Button Consumption
					21	Care Label Consumption
					22	Elastic Consumption
					23	Inspection Expenses
					24	Insurance Premium for Fabric & Accessories
					25	Interlining Comsumption
					26	Label Consumption
					27	Lace
					28	Main Label Consumption
					29	Metal Badge Consumption
					30	Misc. Production Expenses
					31	Plastic Button
					32	Production Misc. Expenses
					33	Rubber Badge Consumption
					34	Sewing Thread
					35	Sewing Thread Consumption
					36	Size Label Consumption
					37	Sweing Thread Others
					38	Twill Tape Consumption
				Packing Materials	39	Accessories Consumption ( Package )
					40	Barcode Sticker Consumption
					41	Blade
					42	Mold
					43	Numbering Sticker
					44	Price Ticket
					45	QC Pass Sticker
					46	Quality Sticker
					47	Arrow Sticker
					48	Carton Consumption
					49	Denim Pen
					50	Guide
					51	Gum Tape
					52	Hand Spray Machine
					53	Hang Tag Consumption
					54	Hanger
					55	Label Poly
					56	Magic Chalk
					57	Magic Pen
					58	Marker Paper
					59	Marker Pen
					60	Pattern Board/Paper
					61	Poly Bag Consumption
					62	Scoth Tape
					63	Sharping Belt
					64	Silica Gel Consumption
					65	Spot Lifter / Remover
					66	Tag Gun (Machine)
					67	Tag Gun Pin
					68	Tailoring Chalk
					69	Thermo Paper
					70	Thiner
					71	Threed Cutter
					72	Tissue Paper
					73	Vanishable Chalk
		*Direct Expense*	Cost of Materials Consumption	Cost of Materials Consumption	74	Fabrics Finishing Charge
					75	Garments Washing Charge
					76	Garments Embroidery Charge
					77	Garments Printing Charge
					78	Mending Expenses
		Cost of Materials Consumption	Opening Stock :	Opening Fabrics	79	Fabrics (Intack)
					80	Cutting Fabrics
81	Sample Fabrics
82	Left Over Fabrics
Opening Accessories	83			Garments Accessories
	84			Packing Materials
	85			Sewing Thread Intack
	86			Interlining (Intack)
	87			Interlining Leftover
	88			Accessories /Trims Leftover
Opening General Items	89			General Stationery
	90			Spare and parts
	91			Needle (Sewing)
	92			Folder Imported
	93			Civil Items
	94			Electrical Items
	95			General Items Leftover
Opening Work In Process	96			WIP Cutting
	97			WIP Sewing
	98			WIP Sample
Opening Fininshed Goods	99			Finished Goods
	100			Sample Goods
	101			Left Over Garments
	102			Sample Leftover
Opening Packing Goods	103			Packing Goods
Opening Packing Goods	104			Export Transit
Closing Stock :	Closing Fabrics		105	Fabrics (Intack)
			106	Cutting Fabrics
			107	Sample Fabrics
			108	Left Over Fabrics
	Closing Accessories		109	Garments Accessories
			110	Packing Materials
			111	Sewing Thread Intack
			112	Interlining (Intack)
			113	Interlining Leftover
			114	Accessories /Trims Leftover
	Closing General Items		115	General Stationery
			116	Spare and parts
			117	Needle (Sewing)
			118	Folder Imported
			119	Civil Items
			120	Electrical Items
			121	General Items Leftover
	Closing Work In Process		122	WIP Cutting
			123	WIP Sewing
			124	WIP Sample
	Closing Finished Goods		125	Finished Goods
			126	Sample Goods
			127	Left Over Garments
			128	Sample Leftover
	Closing Packing Goods		129	Packing Goods
	Closing Packing Goods		130	Export Transit
Adjuctment Entry	Adjuctment Entry		131	Adjustment for WIP
Adjuctment Entry	Adjuctment Entry		132	Adjustment for Finished Goods
*Direct Expense*	Direct Wages	Salary & Wages	133	Wages- Cutting Department
			134	Wages- Sewing Department
			135	Wages- Sample Department
			136	Wages- Quality Department
			137	Wages- Finishing Department
			138	Wages-Maintenance Dept.
			139	Wages- Cleaner / Ancillary Worker
			140	Salary- Security Guard
			141	Wages- Embroidery Department
			142	Wages – IE Department
			143	Wages – Lefty Employee
			144	Attendence Bonus
			145	Earn Leave Benifit-Factory
			146	Over Time Benifit
			147	Overtime Benifit-Leafty Employee
		Direct Wages	148	Night Allowance
			149	Maternity Benefit
			150	Sub-Contract Expense
			151	Fastival Bonus – Office
			152	Festival Bonus- Factory Gmts.
			153	Festival Bonus- Weaving
			154	Wages- Maintenace Department
		Salary & Wages	155	Salary -Officers & Staff
			156	Remunaration-Factory
			157	Salary- Managarial Staff
			158	Salary & Wages
			159	Salary – Weaving Factory
	Manufacturing Overhead	Manufacturing Overhead	160	Conveyance
			161	Conveyance – Factory
			162	Electric Bill – Factory
			163	Entertainment – Factory
		Fuel & Lubricant	164	Fuel & Lubricant
			165	Fuel & Lubricants-Factory
			166	Fuel for Generator-Factory
			167	Fuel for Grass Cutting Machine
		Mobile & Telephone Bill	168	Mobile & Telephone Bill
			169	Mobile Bill- Factory
			170	Telephone Bill – Factory
			171	Telephone Maintenance-Factory
		Registration & Renewal Fee	172	Registration & Renewal Fee
			173	BGMEA Membership Certificate
			174	Vehicle Licence & Renewal-Factory
			175	Insurance for Vehicle-Factory
		Manufacturing Overhead	176	Cleaning & Sanitation – Factory
			177	Gas Bill- Apartment
			178	Printing & Stationary- Factory
			179	Printer Cartridge-Factory
			180	Stationery-Factory
			181	Holiday Allowance
			182	Carrying Inward
			183	Transport Bill for Fabric & Others Import
			184	C & F Charge for Raw Material Import
			185	C & F Charges (Others)
		Machinery Maintenance	186	Bobin Case/ Bobin
			187	Generator Maintenance-Factory
			188	Machinery Maintenance ( Sewing Machine)
			189	Photocopy Machine Repair & Maintenance-Factory
			190	Lebel Cutter Machine
		Manufacturing Overhead	191	Office Maintenance-Factory
			192	Postage & Courier-Factory
			193	Books & Magazine-Factory
			194	Photocopy Expenses-Factory
			195	Electric Item-Overhead Exp.
			196	Lift Maintenance- Factory
197			Tiffin Bill
198			Lunch & Dinner-Factory
Folder , Needle Guide, Knife & Scissor		199	Folder
		200	Needle Consumption
		201	Needle Guide
		202	Industrial Plastic Plate
		203	Knife
		204	Numbering Machine
		205	Scissor
		206	Scissor Sharping
		207	Sewing M/c Needle
		208	V-Belt
Manufacturing Overhead		209	Vehicle Maintenance-Factory
		210	Misc. Expenses for Vehicle-Factory
		211	Vehicle Maintenance-Factory (Others)
		212	Fire Insurance Premium
		213	Group Insurance Premimum
Factory Office Maintenance		214	Computer Accessories-Factory
Others Factory Overhead		215	Advising Charge
		216	Air Ticket For Foreign Employee
		217	Bonus for Production Terget Achivement
		218	Crockaries-Factory
		219	Dish Bill-Factory
		220	Fire Item – Overhead Expense
		221	Fire Safety Training
		222	Garden Expenses
		223	Gift & Tips-Factory
	224	Iftar Bill -Factory
	225	Industrial Busket
	226	Loading Unloading Charge-Shipment
	227	Misc. Expenses – Factory
	228	Misc. Expenses for Child Care
	229	Production Equipment-Factory
	230	Sewing Machine Rent
	231	Vehicle Sale Loss
	232	Yearly Festival
Manufacturing Overhead	233	Boiler Maintenance
	234	Security Charge for Cash Carrying
	235	Factory Maintenance
	236	Furniture & Equipment Maintenance
	237	Worker Transport Bill
	238	Building Maintenance – Factory
	239	Medical & Medicine Expenses-Factory
	240	Medicine & Medical Instrument
	241	Fabric Lab Testing Charge
	242	Lab Testing Charge
Compliance & other Audit Fee	243	Compliance Audit Fee
	244	Audit Fee for Export Order Confirmation
	245	Audit Fee for Various Certification
Manufacturing Overhead	246	Toll & Others Charge
	247	Written Off Preliminery Exp.Mgf.
	248	Written Off Pre-Production Exp.Mgf.
Depreciation on Manufacturing	249	Dep.on Building & Others Const-Mnf.
	250	Dep.on Computer Equipment-Mnf
	251	Dep.on Fire Hydren& Alarm-Mnf
	252	Dep.on Furniture & Fixture-Mnf
	253	Dep.on Gas Boiler & Generator-Mnf
	254	Dep.on Installation Mnf
	255	Dep.on Office Equipment-Mnf
	256	Dep.on Plant & Machinery-Mnf
	257	Dep.on Tools & Equipment-Mnf
	258	Dep.on Vehicles- Mnf
	259	Dep.on Vetilatiation Exhaust Fan-Mnf
Manufacturing Overhead	260	Uniform & Liberage
3	Operating Expenses	Administrative Expenses	Administrative Expenses	Salary & Allowance	261	Salary – Garments Factory
				Salary & Allowance	262	Salary – Office
				Administrative Expenses	263	Festival Bonus – Office
					264	Stationery – Office
					265	Audit Fee for Annual Accounts Audit
					266	Audit Fees
					267	Internet Bill-Factory Gmts.
					268	Internet Bill-Office
					269	Cleaning & Sanitation-Office
				Office maintenance	270	Crockaries -Factory Weaving
					271	Crokaries-Office
					272	Donation & Subscription
					273	Electric Bill – Office
					274	Internet / Modem Factory-Weaving
					275	Office Equipment Maintenance
					276	Office Maintenance
					277	Uniform & Liberage -Weaving
					278	Wasa Bill – Office
					279	Revenue Stamp
				Conveyance office	280	Conveyance – Office
					281	Conveyance-Weaving
					282	Tours & Travels
				Administrative Expenses	283	Electric Light
				Computer Accessories	284	Computer & Equipment Maintenance-Office
					285	Computer Accessories-Office
					286	Computer Maintainance- Weaving
					287	Computer Maintenance- Office
				Entertainment	288	Entertainment – Office
					289	Entertainment-Factory Weaving
					290	Iftar Bill -Office
					291	Lunch & Dinner-Office
				Administrative Expenses	292	Fuel & Lubricants- Office
				Administrative Expenses	293	Bank Charges(Central Fund RMG Sector)
				Office Rent	294	Office Rent
				Office Rent	295	Office Rent- Gulshan Office
				Misc. Expenses	296	BOI Misc. Expenses-Gmts
					297	Customs Misc. Expenses-Gmts.
					298	Foreign Emplyee Misc. Exp- Weaving
					299	Foreinegner Emplyee Misc. Expense – Gmts.
					300	Misc. Expenses-Office
				Telephone & Mobile expense	301	Mobile Allowance-Factory
					302	Mobile Bill- Office
					303	Mobile Bill- Unit-03
				Administrative Expenses	304	Photocopy Expenses-Office
					305	Postage & Courier- Office
					306	Books & Magazine
					307	Advertisement Expenses
					308	Advertisment Expenses-Weaving
				Printing & Stationary-Office	309	Printing & Stationary – Office
				Printing & Stationary-Office	310	Printing & Stationary-Weaving
				Telephone & Mobile expense	311	Telephone Bill – Office
				Telephone & Mobile expense	312	Telephone Installation
				Administrative Expenses	313	Software Maintenance – KORMEE
				Administrative Expenses	314	TALLY Yearly Service Charge
				License Renewal & Registration	315	Licence & Renewal Fees
					316	Licence Registration & Renewal Fee
					317	Trade Licence Fee-Gmt. Building
					318	Trade Licence Fee-Weaving
				Vehicle Maintenance	319	Fuel for Car
					320	Garrage Rent for Vehicle
					321	Insurance for Vehicle
					322	Maintenance for Car # 8505
					323	Vehicle Maintainance-Office
				Administrative Expenses	324	News Paper- Office
325	Printer Cartridge
326	Stamp & Cartidge-Office
327	Written Off Preliminery Exp. Adm
328	Written Off Pre-Production Exp.Adm
Depreciation on Admin.	329	Dep.on Building & Others Const.-Adm
	330	Dep.on Computer Equipment-Adm
	331	Dep.on FireHydren& Alarm-Adm
	332	Dep.on Furniture & Fixture-Adm
	333	Dep.on Gas Boiler& Generator-Adm
	334	Dep.on Installation -Adm
	335	Dep.on Office Equipment-Adm
	336	Dep.on Plant & Machinery-Adm
	337	Dep.on Tools & Equipment-Adm
	338	Dep.on Vehicles-Adm
	339	Dep.on Vetilatioation Exhaust Fan-Adm
Administrative Expenses	340	Legal Expenses
	341	Air Ticket Fare for Foreigne Employee-Weaving
	342	Hotel Rent for Foreigner Employee-Weaving
Selling and Distribution Expenses	Selling and distribution Expenses	Selling and distribution Expenses	343	C & F Charge Export
			344	Certificate of Origin
			345	Export Certificate Charge
		Export & Imp. Misc. Expenses	346	Export Misc. Expenses
			347	Dummy Tailor
			348	Inter Bond Transfer Expenses
			349	PRC Collection Fees
			350	Security Lock
			351	Training Fee/others
		EPB Exps. For GSP Certificate	352	EPB Expenses (GSP) – Gmts.
			353	EPB Misc. Expenses
			354	Fees & Form- GSP
			355	GSP Certificate Form
			356	GSP Penalty for Export
			357	Stamp For Export Documentation
		Selling and distribution Expenses	358	EXP Charges
		Air Freight Charge	359	Air Freight Charge for Fabrics/ Accessories Import
			360	Air Freight for Export
			361	Freight Charge for Fabrics & Accessories Import
		Selling and distribution Expenses	362	B/L Charge
		Shipment & Misc. Expenses	363	Daily Labour Bill for Shipment
			364	Food Allowance for Shipment
			365	Hotel Rent for Shipment
			366	Misc. Expenses- Shipment
			367	Shipment Expenses
		Discount On late Shipment	368	Discount Against Buyer Claim (Misc.)
			369	Discount Allowed for Late Shipment
			370	Early Settlement Fee
		Selling and distribution Expenses	371	Transport Bill for Shipment
		Local & Foreign Agent Commission	372	Foreign Agent Commission
			373	Local Agent Commission
			374	Sub-Contruct Agent Commission
		Selling and distribution Expenses	375	Tax at Source on Export
			376	Tax at Source on Cash Incentive
			377	Export L/c Collection Fee
			378	Business Promotion Expenses
			379	BGMEA Certificate for Cash Incentives
			380	Free of Cost Certificate Charge
		U D & BGMEA Expense for Export	381	BGMEA Misc. Expenses
			382	BTMA Certificate Expenses
			383	UD Fee(Utilization Declaration)
		Selling and distribution Expenses	384	Sample Development Expenses
4	Financial & Non-Operating Expenses	Financial Expenses	Financial Expenses	BTB L/c Opening & Amend. Charge	385	Bank Charge for Loan Sanction-Gmt. M/c
					386	BGMEA Certificate for Machinery Import
					387	BTB L/c Advising Charge
					388	BTB L/c Amendment Charge
					389	BTB L/c Misc. Expenses
					390	BTB L/c Opening Charge
					391	C & F Bill for Mchinery Import
					392	Import L/C Acceptance Commission-Gmts.
					393	Import L/c Add Confirmation Charge
					394	Import L/c Amendment Charge
					395	Import L/c Misc. Expense- Gmt
					396	Import L/C Misc. Expenses-Weaving
					397	Insurance Premium for Machinary Imp.-Gmts.
					398	L/c Opening Commission-Garments Unit-1
					399	LCA Charge
					400	Marine Insurence for Fabrics & Accessories Import
					401	Stamp for BTB L/c Open
					402	Stamp for Import L/c Open
					403	Transport Bill for Machinery Import
				Financial Expenses	404	Bank Charge (Credit Report)
				Bank Charges	405	Bank Charge (Misc.)
					406	Bank Charge for Loan Sanction
					407	Bank Charges For Cash Incentive
					408	Bank Charges(Shipping Guarantee)
					409	Bank Charges(Swift Charges)
					410	Bank Commission on FDBC
					411	Cheque Book Charge
					412	Cheque Deposit Commission
					413	Cheque/cash Transfer Online Charge
					414	Consultancy Fees for Re-Financing
					415	F.T.T Charge
					416	Loan Processing Fee
					417	Misc. Bank Charge
					418	Misc. Bank Charge for FDBC
					419	Vat on Source At Export
				Financial Expenses	420	Foreign Bank Charge (Export)
					421	Exchange Loss/ Gain
					422	Acceptance Commission
					423	BTB L/c Acceptence Commission
					424	Export L/C Advising Charge
					425	Postage & Telex Charge on Export
				Interest on Term Loan	426	Interest on Term Loan A/c
					427	Interest on Term Loan A/c (OBL)
					428	Interest on Term Loan A/c (Others)
				Financial Expenses	429	Interest on Time Loan (OBL)
				Interest on Forced Loan /PAD	430	Interest on Forced Loan A/c
				Interest on Forced Loan /PAD	431	Interest on PAD (OBL)
				Financial Expenses	432	Interest on C.C Loan (Overdraft)
				Financial Expenses	433	Interest on C.C (OBL) Loan (Overdraft)
				Interest on PC Loan	434	Interest on PC (IFIC )
					435	Interest On PC Loan (OBL)
					436	Interest on Pre-Shipment Credit
				Financial Expenses	437	Interest on EDF Loan
					438	Interest on EDF Loan (OBL)
					439	Interest on FDBC Loan
				Interest on L/c Purchase	440	Interest on BTB Payment
				Interest on L/c Purchase	441	Interest on UPAS L/c
				Financial Expenses	442	Interest on Demand Loan (Others)
				Financial Expenses	443	Interest on Others Loan

Ready-Made Garments (RMG) Industry in Bangladesh
Chart of Accounts of Balance Sheet
SL	Group	Group-1	Group-2	Sub-Group	Sub-Group-1	SL	Ledger
							5
1	*Assets*	*Non-Current Assets*	Property, plant and equipment	Land and Land Development	Land and Land Development	1	Land -Weaving
				Land and Land Development	Land and Land Development	2	Land-Gmts.
				Building & other Construction	Building & other Construction	3	Factory Building – Unit-1
						4	Factory Building Unit-3
						5	Material Purchase for Factory Building (Weaving)
						6	Materials Purchase for Child Care Building
						7	Internal Road Making Expense-Weaving
				Plant & Machinery	Plant & Machinery	8	Plant & Machinery
				Plant & Machinery	Plant & Machinery	9	Weaving Machine
				Office equipment	Office equipment	10	Office Decoration
				Office equipment	Office equipment	11	Office Equipment
				Fire Hydren & Alarming System	Fire Hydren & Alarming System	12	Fire Hydrant & Alarm System
				Tools & Equipment	Tools & Equipment	13	Tools & Machinery Equipment
						14	Telephone Installation-Factory
						15	Deep Tubewel
				Vetilatiation Exhaust Fan	Vetilatiation Exhaust Fan	16	Ventilation Exhaust Fan
				Gas Boiler & Genrator	Gas Boiler & Genrator	17	Gas Boiler & Generator
				Computer Equipments	Computer Equipments	18	Computer & Prepherals:
				Furniture & Fixture	Furniture & Fixture	19	Furniture & Fixture
				Installation	Installation	20	Installation
				Vehicles	Vehicles	21	Transport & Vehicles
				Vehicles	Vehicles	22	Vehicle
				*Silver Tower( Car Parking)*	*Silver Tower( Car Parking)*	23	Silver Tower( Car Parking)
			Capital work in Process	Factory Building under construction	Factory Building under construction	24	Main Production Building
						25	Ancillary Building-1
						26	Ancillary Building-2
						27	Ancillary Building-3
						28	Ancillary Building-4
				Machinery under installation	Machinery under installation	29	Production Machine
				Machinery under installation	Machinery under installation	30	Processing Machine
			Intangible Assets	Intangible Assets	Intangible Assets	31	Preliminery Expenses- Gmt.
			Intangible Assets	Intangible Assets	Intangible Assets	32	Pre-Production Expendituere
		Current Assets	Inventories	Inventories & Raw Materials	Inventories & Raw Materials	33	Stock of Accessories ( Package)
						34	Stock of Button
						35	Stock of Carton
						36	Stock of Fabric
						37	Stock of Interlining
						38	Stock of Label
						39	Stock of Poly Bag
						40	Stock of Sewing Thread
				Garments	Garments	41
				Inventories of Stores & Spares	Inventories of Stores & Spares	42
				Closing Fabrics	Closing Fabrics	43	Fabrics (Intack)
						44	Cutting Fabrics
						45	Sample Fabrics
						46	Left Over Fabrics
				Closing Accessories	Closing Accessories	47	Garments Accessories
						48	Packing Materials
						49	Sewing Thread Intack
						50	Interlining (Intack)
						51	Interlining Leftover
						52	Accessories /Trims Leftover
				Closing General Items	Closing General Items	53	General Stationery
						54	Spare and parts
						55	Needle (Sewing)
						56	Folder Imported
						57	Civil Items
						58	Electrical Items
						59	General Items Leftover
				Closing Work In Process	Closing Work In Process	60	WIP Cutting
						61	WIP Sewing
						62	WIP Sample
				Closing Finished Goods	Closing Finished Goods	63	Finished Goods
						64	Sample Goods
65	Left Over Garments
66	Sample Leftover
Closing Packing Goods	Closing Packing Goods			67	Packing Goods
Closing Packing Goods	Closing Packing Goods			68	Export Transit
Accounts & Bill Receivables	Accounts Receivable		Accounts Receivable	69	C&A
				70	Canada Ltd T/U Street
				71	Carrefour Import SAS
				72	Gloria Jeans Corporation
				73	Jacks NY LLC
				74	Nygard International Limited
				75	Panna Textiles Pvt Ltd.
				76	Primark Limited
				77	Sergent Major Export Textile Ltd
				78	The Children’s Place
				79	Vdessheeq Trading
				80	Walmart
Advance, deposits & prepayments	Deposits (Asset)			81
			Advance Against Official Work	82	Kamruzzaman Khan Prince
				83	Mr.Helal Mohammed Nuri-CEO
				84	Mr. Rakesh (Max Turtle)
				85	Mr. Sharuar Jahan (Admin & MTO)
				86	Muradul Haque Sarder
				87	Prince Gidion Nath
				88	Spark International
			Advance Against Salary & Wages	89	General Advance to Md. Shofiqul Islam (ID-2618)
				90	General Adv.M.K. Golam Mostofa
				91	General Adv.to Altaf Hossain-Driver(ID :1966)
				92	General Adv. to Mr.Helal Mohammed Nuri
				93	General Adv. to Mr.Tareq Ahmed
				94	General Adv. to Mr.Zahedul Islam, Sr. Merchandiser
				95	General Adv. to Prince Pridoyon Nath ( ID :257 )
			Tax Deduction at Source	96	Income Tax Deduction at Source ( Others)
		97	Tax Deduction at Source	Income Tax Deduction at Source (Salary)
	Sundry Debtors	Sundry Debtors	98	Arian Enterprise
			99	Energypac Power Generation Ltd.
			100	Patriot Eco Apparel
			101	SK. Enterprise
			102	Sulaiman Traders
			103	Taltoly Enterprise
Cash & bank balances	Cash-in-hand	Cash-in-hand	104	Petty Cash – Factory
	Cash-in-hand	Cash-in-hand	105	Petty Cash- Office
	Bank Accounts	Bank Accounts	106	Marginal Deposit Account
			107	ERQ A/C No. 1001-464174-071
			108	IFIC Bank A/C No. 1001-464174-001
			109	Margin A/c No.1001-464174-837
			110	MBL A/C No-0129111100006262
			111	One Bank A/C No. 0021020004629
			112	One Bank ERQ A/C-0021200000091
			113	One Bank Margin A/C-002115000194
	*Suspense A/C*	*Suspense A/C*	114
	Equity and Liabilities	Equity	Equity attributable to equity holders	Share capital	Share capital	115	Share Capital of Mr. M.A.H. Salim
						116	Share Capital of Mr. Mehdi Hassan
						117	Share Capital of Mr. Samit Hassan
						118	Share Capital of Ms.Sahara Salim
				Retained Earnings	Retained Earnings	119	Retained Earnings
		Non-Current Liabilities	Long Term loan	Long Term loan	Long Term loan	120	Term Loan # 002TL12170640001
						121	Term Loan # 002TL12181790001
						122	Term Loan # 002TL12181790002
						123	Term Loan # 002TL12181790003
						124	Term Loan # 002TL12181790004
						125	Term Loan # 002TL12181790005
			Deferred tax liability	Deferred tax liability	Deferred tax liability	126	Land and Land Development
						127	Building & other Construction
						128	Plant & Machinery
						129	Office equipment
						130	Fire Hydren & Alarming System
						131	Tools & Equipment
						132	Vetilatiation Exhaust Fan
						133	Gas Boiler & Genrator
						134	Computer Equipments
						135	Furniture & Fixture
						136	Installation
						137	Vehicles
		Current Liabilities	Long Term Loan-Current Portion	Long Term Loan-Current Portion	Long Term Loan-Current Portion	138	Term Loan # 002TL12170640001
						139	Term Loan # 002TL12181790001
						140	Term Loan # 002TL12181790002
						141	Term Loan # 002TL12181790003
						142	Term Loan # 002TL12181790004
						143	Term Loan # 002TL12181790005
			Trade and other payables	Provisions	Provision & Due	144	Provision for Interest on C.C Loan
						145	Salary A/c Payable
						146	Salary Deduction From Staffs & Workers
						147	Salary & Wages Payable
						148	Unclaimed Supplier Payment
						149	Un-Paid Salary Payable-Office
						150	Un-Paid Salary & Wages Payable
					Provision for Bill	151	Provision for Fuel & Lubricants
						152	Provision for Mobile Bill
						153	Advance for Tower Building Meterial Import
						154	Provision for Festival Bonus
						155	Provision for Fire Insurene Premium
						156	Provision for Office Rent (HO)
						157	Provision for Revenue Stamp
				Sundry Creditors	Sundry Creditors	158	Afiya Enterprise
						159	Alif Enterprise
						160	Alvanon HK Ltd
						161	A M Automobiles
						162	Apogee Consultancy
						163	Azmat Group of Industries
						164	Banani Trade Associates
						165	Banani Trading House
						166	Bandhan Electric House
						167	BBS Cables Ltd
						168	Berger Paints Bangladesh Ltd.
						169	Bhai Bhai Sewing Corner
						170	BRB Cable Industries Ltd.
				Loan From Directors	Loan From Directors	171	Loan From Hon’ MD SIr
						172	Loan From Mr. Mehedi Hasan (DMD) Personal A/C
						173	M.A.H Salim (HMD) Personal A/C
				Creditor for Construction Meterials	Creditor for Construction Meterials	174	Kabir / KSRM Steel Plant Ltd.
				Creditor for Construction Meterials	Creditor for Construction Meterials	175	Tumpa Engineering & Steel Fabrication
				Creditor for Stores & Supplies	Creditor for Stores & Supplies	176	Creditor for Stores & Supplies
				Creditors for Others	Creditors for Others	177	Creditors for Others
				Creditors for Sub-Contact Work	Creditors for Sub-Contact Work	178	Creditors for Sub-Contact Work
Inter company balances	Inter company balances		Inter company balances	179	Inter Company A/C Unit-03
				180	Silver Denim Composite Ltd.
				181	Silver Line Associate (Sister Concern)
				182	Silver Line Comp. Tex. Mills Ltd.(Sister Concern)
				183	Silver Tower ( Sister Concern )
Short term borrowings	Bank CC A/c (Bank OD A/c)			184	Bank CC A/c (Bank OD A/c)
	FDBC A/c.			185	FDBC A/c.
	Short Term Unsecured Loan		EDF Loan -One Bank	186
			FDBC A/C One Bank	187
			Forced Loan ( OBL)	188
			PAD Loan- OBL	189
	Short Time Sucred Loan		PC Loan (OBL)	190
	Short Time Sucred Loan		Time Loan (OBL)	191
	Creditor for Garments Embroidery		Creditor for Garments Embroidery	192	Sadia Fashion
	Creditor for Garments Wash		Creditor for Garments Wash	193	Mark Wash & Dyeing Ltd.
				194	Perfect Washing & Dyeing
				195	Utah Washing Limited
	Creditor for Machinary Import		Creditor for Machinary Import	196	Finetrend Ltd.
				197	OBU Loan-LC # 188018020027
				198	Veit Hong Kong Ltd
	Creditor for Material Accessories		Creditor for Material Accessories	199	3S International
				200	Active Poly Industries Ltd.
				201	Active Zipper Ltd.
		202		Agami Accessories Ltd.
		203		A.K. Accessories (Pvt.) Ltd
		204		AKH Packaging & Accessories Ltd.
		205		APL Accessories Ltd.
		206		Atprint Bangladesh Ltd
		207		Beco Packaging
	Creditor for Material Fabric (Local)	Creditor for Material Fabric (Local)	208	Bosra Textile Mills Ltd
			209	Evince Textiles Ltd.
			210	Nice Denim Mills Ltd
			211	NZ Fabrics Ltd
			212	Silver Composite Textile Mills Ltd. (Unit-3, Party)
			213	Silver Composite Textile Unit-3 (Loacl Party)
			214	Southern Services Ltd
			215	Tithi Textile Mills Ltd
	Creditor for Materials Fabric (Import)	Creditor for Materials Fabric (Import)	216	Anhui Huishang International
			217	Arthanari Loom Center(Tex) Pvt. Ltd
			218	Blue Fabrics Limited
			219	Bombay Rayon Fashions Ltd.
			220	Changzhou VKW Import & Export Co.
			221	Global Apparel Solutions Ltd
			222	Jiangsu Guotai International Group
			223	Jiangsu Lianfa Textile Co. Ltd.
			224	Jiang Yin Shi Run Print. Dy. Co
			225	KCTEX International Ltd
			226	Mandhana Industries Ltd
			227	Nahar Industrial Enterorises Ltd
			228	Nantong Lianfa Printing & Dyeing Co Ltd
			229	Nantong Wang & Sheng Textiles Co Ltd
			230	Profitex Shenzhen Industries Co Ltd
			231	Room Textile Co Ltd
			232	Sakhti Ganesh Textiles (P) Ltd
			233	Shaoxing Lecky Textile Co. Ltd.
			234	Uni Trading Co Ltd
			235	VHM Industries Ltd
			236	Wynvaye Group Ltd
			237	Yixing Lucky G & L Dyeing & Finishing Co
	Creditors for Garments Printing	Creditors for Garments Printing	238	Mithi Printing & Accessories
Income tax payable	Income tax payable	Income tax payable	239	VAT ( Others )
			240	Tax Deducted at source on FDR
			241	Tax Deducted at source on Cash Incentive
			242	Tax Deducted at source on Car Registration
			243	Tax Deducted at source on Export Sales
			244	Payment during the year

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Chart of Accounts

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