GL Master GL Code GL Description 111000 Equity Share Capital - From TACO 111004 Equity Share Capital - From GS Yuasa

111090 Equity Share Capital - From Public 111100 Preference Share Capital - From TACO 111104 Preference Share Capital - From GS Yuasa 111190 Preference Share Capital - From Public 111200 E.Share Application Money - From TACO 111204 E. Share Application Money - From GS Yuasa 111290 E. Share Application Money - From Public 111300 P.Share Application Money - From TACO 111304 P.Share Application Money - From GS Yuasa 111390 P.Share Application Money - From Public 111401 Calls In Arrears 111402 Equity Share Forfeiture account 111403 Preference Share Forfeiture account 112001 Reserves & Surplus - Capital Reserve 112002 Reserves & Surplus - Share Premium account 112003 Reserves & Surplus - Debenture Premium account 112004 Reserves & Surplus - Amalgamation Reserve 112005 Reserves & Surplus - Capital Redemption Reserve 112006 Reserves & Surplus - Revaluation Reserve 112101 Reserves & Surplus - General Reserve 112102 Reserves & Surplus - Profit & Loss account 112201 Reserves & Surplus - Debenture Redemption Reserve 112202 Reserves & Surplus - Retained Earnings 112203 Reserves & Surplus-Pref. Shares Redemption Reserve 121040 TGY - Cash Credit - State Bank - Main 121041 TGY - Cash Credit - State Bank - Payment 121042 TGY - Cash Credit - State Bank - Receipt 121351 TGY - INR Long Term Loan - State Bank of Inida 121352 TGY - INR Long Term Loan - BTM 121551 TGY - FC Long Term Loan 121751 TGY - INR Short Term Loan 121951 TGY - FC Short Term Loan 122151 TGY - Convertible Debentures

122351 TGY - Non Convertible Debentures 126151 TGY - INR Un Secured Loans 126351 TGY - FC Un Secured Loan 126551 TGY - Inter Corporate Deposits 211000 Land 212000 Building 213000 Plant & Machinery 214000 Furniture & Fixtures 215000 Office Equipments 216000 Vehicles 217000 Software 217100 Technical Knowhow 218000 Low Value Assets 229000 CWIP - Civil 229100 CWIP - Plant & Machinery 229200 CWIP - Others 229999 Down payment clearing account for assets 231000 Accumulated Depreciation - Land Amortisation 232000 Accumulated Depreciation - Building 233000 Accumulated Depreciation - Plant & Machinery 234000 Accumulated Depreciation - Furniture & Fixtures 235000 Accumulated Depreciation - Office Equipments 236000 Accumulated Depreciation - Vehicles 237000 Accumulated Depreciation - Software 237100 Accumulated Depreciation - Technical Knowhow 238000 Accumulated Depreciation - Low Value Assets 241001 Investments - Short Term Govt Securities 241002 Investments - Long Term Govt Securities 242001 Investments Quoted - Shares Parent/Subsidiary 242002 Investments Quoted - Shares Associate 242003 Investments Quoted - Shares Others 242004 Investments Quoted - Debentures Parent/Subsidiary 242005 Investments Quoted - Debentures Associate 242006 Investments Quoted - Debentures Others 243001 Investments Un Quoted - Shares Parent/Subsidiary 243002 Investments Un Quoted - Shares Associate 243003 Investments Un Quoted - Shares Others 243004 Investments UnQuoted-Debentures Parent/Subsidiary

243005 Investments Un Quoted - Debentures Associate 243006 Investments Un Quoted - Debentures Others 244001 Trade Invetsments - Quoted 244002 Trade Invetsments - Un Quoted 245001 National Savings Certificate 246001 Investment in Mutual Fund Units 247001 Provn-Diminution in value of Invstment 247002 Provn-Diminution in value of Mutual Fund 251001 Inventories - Imported Raw Material 251002 Inventories - Imported Consumables 251003 Inventories - Imported Spares 251004 Inventories - Imported Packing Material 251005 Inventories - Imported Traded Goods 251101 Inventories - Domestic Raw Material 251102 Inventories - Domestic Consumables 251103 Inventories - Domestic Spares 251104 Inventories - Domestic Packing Material 251105 Inventories - Domestic Traded Goods 251106 Inventories - Scrap 251107 Inventories - Promotional Materials 251108 Inventories - Scrap Batteries 251151 Inventories - Goods In Transit 251201 Inventories - Work In Progress 251301 Inventories - Finished Goods 251401 Scrap Inventory Build Up 251501 Provision for Diminution in value of Stocks 252001 Receivables - Manufactured Goods Domestic 252002 Receivables - Traded Goods Domestic 252003 Receivables - Spares Domestic 252004 Receivables - Services Domestic 252005 Receivables - After Market Domestic - Dealer 252006 Receivables - After Market Domestic - Distributor 252007 Receivables - After Market Domestic - Franchisee 252008 Receivables-After Market Domestic - Fleet Accounts 252009 Receivables - Toolings 252101 Receivables - Manufactured Goods Exports 252102 Receivables - Traded Goods Exports 252103 Receivables - Services Exports

252104 Receivables - Manufactured Goods Deemed Exports 252201 Provision for Doubtful Debts 252299 Foreign Currency Adjustment A/C-C.Asset 252900 Receivables Sales Returns 252999 Business area Adjustment account Receivables 253001 Cash In Hand 253002 Cheques on hand 253400 TGY - HDFC Bank Current Account - Main 253401 TGY - HDFC Bank Current Account - Payments 253402 TGY - HDFC Bank Current Account - Receipts 253410 TGY - BOTM-Bank Current Account - Main 253411 TGY - BOTM Bank Current Account - Payments 253412 TGY - BOTM Bank Current Account - Receipts 253420 TGY - SBI Bank Collection Account - Main 253421 TGY - SBI Bank Collection Account - Payments 253422 TGY - SBI Bank Collection Account - Receipts 253481 TGY-SBI Deposit A/C 253491 TGY-SBI Current account 254001 Advances - Suppliers 254002 Advances - Toolings 254003 Advances - Capital Goods 254101 Prepaid expenses - Employee cost 254102 Prepaid expenses - Rent 254103 Prepaid expenses - Rates & Taxes 254104 Prepaid expenses - Repairs & Maintenance 254105 Prepaid expenses - Insurance 254106 Prepaid expenses - Forward Cover Premium 254107 Prepaid expenses - Others 254201 Loans to Directors - Housing Loan 254202 Loans to Directors - Vehicle Loan 254203 Loans to Directors - Medical Loan 254204 Loans to Directors - Personal Loan 254205 Loans to Directors - Other Loan 254301 Loans to Employees - Housing Loan 254302 Loans to Employees - Vehicle Loan 254303 Loans to Employees - Medical Loan 254304 Loans to Employees - Personal Loan 254305 Loans to Employees - Other Loan

254401 Inter Corporate Deposits 254421 Advances to JV partner / Affiliates 254451 Advance to employees - Travel Advance 254452 Advance to employees - Salary Advance 254453 Advance to employees 254501 Deposits - Office Premises 254502 Deposits - Residential Premises 254503 Deposits - Security Deposit 254504 Deposits - Earnest Money Deposit 254505 Deposits - Telephone Deposit 254506 Deposits - MSEB Deposit 254507 Deposits - Octroi Deposit 254508 Deposits - Other Deposit 254601 Provision for Doubtful Advances 254701 DEPB Licence in hand 254702 DEPB Claim-Export 254703 Customs Duty Paid 254704 Customs Revenue Deposit 254705 Excise Duty - PLA 254706 Education Cess - PLA 254707 Excise Duty - RG 23-A 254708 Education Cess - RG 23-A 254709 Excise Duty - RG 23 - C 254710 Education Cess - RG 23-C 254711 Excise Duty - RG 23 - C - Deferred 254712 Education Cess - RG 23-C Deferred 254713 PLA on Hold 254714 Excise Duty - Additional 254715 Secondary Education Cess - PLA 254716 Secondary Education Cess - RG 23-A 254717 Secondary Education Cess - RG 23-C 254718 Secondary Education Cess - RG 23-C Deferred 254721 Service Tax Receivable 254722 Education Cess - Service Tax Receivable 254723 Service Tax - PLA Balance 254724 E Cess on Service Tax PLA Balance 254725 Secondary Education Cess - Service Tax Receivable 254726 Secondary E Cess on Service Tax PLA Balance

254731 Advance Income Tax 254732 Advance Income Tax - TDS 254733 Advance Income Tax - FBT 254734 Deferred Tax Asset 254741 Advance UP Sales Tax 254751 VAT Receivable Account 254801 Accrued Interest on Loans to Directors 254802 Accrued Interest on Loans to Employees 254803 Accrued Interest on Other Loans 254804 Accrued Interest on Fixed Deposits 254805 Accrued Interest on Investments 254851 Insurance Claim Receivable 254852 Recoverables on Account of rejection and scraping 254853 Octri Refund Receivable 254855 Excise Rebate Receivable-Rule 18 254861 Warrenry Receivable 255151 Branch Account TGY - Ranjangao 255152 Branch Account TGY - Mother Warehouse 255153 Branch Account TGY - CFA Delhi 255154 Branch Account TGY - CFA Mumbai 255155 Branch Account TGY - CFA Pune 255156 Branch Account TGY - CFA Ahmedabad 255157 Branch Account TGY - CFA Chennai 255158 Branch Account TGY - CFA Bangalore 255159 Branch Account TGY - CFA Cochin 261001 Sundry Creditors - Imported - Raw Materials 261002 Sundry Creditors - Imported - Consumables 261003 Sundry Creditors - Imported - Spares 261004 Sundry Creditors - Imported - Packing Material 261005 Sundry Creditors - Imported - Tools 261006 Sundry Creditors - Imported - Capital Goods 261007 Sundry Creditors - Imported - Expenses/Services 261008 Sundry Creditors - Imported - Trading 261101 Sundry Creditors - Domestic - Raw Materials 261102 Sundry Creditors - Domestic - Consumables 261103 Sundry Creditors - Domestic - Spares 261104 Sundry Creditors - Domestic - Packing Material 261105 Sundry Creditors - Domestic - Tools

261106 Sundry Creditors - Domestic - Capital Goods 261107 Sundry Creditors - Domestic - Expenses/Services 261108 Sundry Creditors - Domestic - Trading 261199 Foreign Currency Adjustment A/C-C.Liability 261901 GR/IR Clearing Account - Imported 261902 GR/IR Clearing Account - Domestic 261903 GR/IR Clearing Account Capital Goods 261904 Freight Clearing Account - Domestic 261905 Insurance Clearing Account - Domestic 261906 Clearing Account - Others 261911 TDS Clearing A/c 261951 Excise Duty Collection Account 261991 Cenvat Clearing A/c 261992 CVD Clearing A/c 261993 Excise Duty Collection Account 261994 Customs Clearing A/c 261995 57F4 Clearing A/c 262001 Earnest Money Deposit Received 262002 Security Deposits Received 262003 Unclaimed Deposits 262004 Unclaimed Salary 262101 Salary Payable 262102 Wages Payable 262103 Provision for PF 262104 Provision for PF Administration charges 262105 Provision for EDLI 262106 Provision for SAF 262107 Provision for Gratuity 262108 Profession Tax Payable 262109 Provision for ESI 262110 Provision for Mah. Labour Welfare Fund 262111 Provision for LTA 262112 Provision for Medical expenses 262113 Provision for Incentive 262114 Provision for Bonus 262115 Provision for Leave Encashment 262116 Employees Soceity Deposit 262201 Provision for Expenses - Rents

262202 Provision for Expenses - Rates & Taxes 262203 Provision for Expenses - Repairs & Maintenance 262204 Provision for Expenses - Travelling 262205 Provision for Expenses - Communication 262206 Provision for Expenses - Insurance 262207 Provision for Expenses - Selling Expenses 262208 Provision for Expenses - Conveyance 262209 Provision for Expenses - Miscellaneous 262210 Provision for Expenses - Warranty 262211 Provision For Audit Fees 262212 Provision For Royalty 262213 Provision For Goods in Transit 262214 'Provision for Expenses- Capex' 262251 Accrued Interest - On Term Loans 262252 Accrued Interest - On Other Loans 262300 TDS Payable - Salary 262301 TDS Payable - Interest on Securities - Corporate 262302 TDS Payable-Interest on Securities - Non Corporate 262303 TDS Payable - Interest Others - Corproate 262304 TDS Payable - Interest Others - Non Corproate 262305 TDS Payable - Contractors - Corporate 262306 TDS Payable - Contractors - Non Corporate 262307 TDS Payable - Commission/Brokerage - Corporate 262308 TDS Payable - Commission/Brokerage - Non Corporate 262309 TDS Payable - Rent - Corporate 262310 TDS Payable - Rent - Non Corporate 262311 TDS Payable - Professional Fees - Corporate 262312 TDS Payable - Professional Fees - Non Corporate 262313 TDS Payable - NRI Payments 262321 TCS Payable - Scrap Sale 262350 Education Cess - TDS Salary 262351 Education Ces-TDS Interest on Securities-Corporate 262352 Edu Ces-TDS Interest on Securities-N Corporate 262353 Education Cess - TDS Interest Others - Corporate 262354 Education Cess-TDS Interest Others - Non Corporate 262355 Education Cess - TDS Contractors - Corporate 262356 Education Cess - TDS Contractors - Non Corporate 262357 Education Cess-TDS Commission/Brokerage -Corporate

262358 Edu Cess - TDS Commission/Brokerage- Non Corporate 262359 Education Cess - TDS Rent - Corporate 262360 Education Cess - TDS Rent - Non Corporate 262361 Education Cess - TDS Professional Fees - Corporate 262362 Education Cess-TDS Professional Fees-Non Corporate 262363 Education Cess - TDS NRI Payments 262371 Education Cess - TCS on Scrap Sale 262381 Sec Edu Ces-TDS Interest on Securities-Corporate 262382 Sec Edu Ces-TDS Interest on Securities-N Corporate 262383 Sec Edu Cess - TDS Interest Others - Corporate 262384 Sec Edu Cess-TDS Interest Others - Non Corporate 262385 Sec Education Cess - TDS Contractors - Corporate 262386 Sec Edu Cess - TDS Contractors - Non Corporate 262387 Sec Edu Cess-TDS Commission/Brokerage -Corporate 262388 Sec Edu Cess - TDS Commn/Brokerage- Non Corporate 262389 Sec Education Cess - TDS Rent - Corporate 262390 Sec Education Cess - TDS Rent - Non Corporate 262391 Sec Edu Cess - TDS Professional Fees - Corporate 262392 Sec Edu Cess-TDS Professional Fees-Non Corporate 262401 LST Payable 262403 CST Payable 262405 Additional Sales Tax Payable 262406 S.Tax Setoff - Assets Payable 262407 Works Contract - Sales Tax Payable 262408 TDS Works Contract Tax Payable 262410 VAT Payable 262412 VAT Payable - TGY 262413 CST Payable 262416 CST Payable - TGY 262451 Service Tax Payable - GTA 262452 Education Cess on Service Tax - GTA 262453 Service Tax Payable - Others 262454 Education Cess on Service Tax - Others 262461 Excise Duty Payable - DTA 262462 Education Cess - Excise Duty Payable - DTA 262463 Customs Duty Payable - DTA 262464 Excise Duty Payable - EOU 262465 Education Cess on Excise Duty Payable - EOU

262466 Customs Duty Payable EOU 262467 R & D Cess Payable 262468 Secondary Education Cess on Service Tax - GTA 262469 Secondary Education Cess on Service Tax - Others 262470 Secondary Educ. Cess - Excise Duty Payable - DTA 262471 Secondary Educ. Cess on Excise Duty Payable - EOU 262491 Provision for Excise Duty on Finished Goods 262501 Provision for Taxation 262502 Provision for FBT 262503 Provision for Deferred Taxation 262504 Provision for Dividend Tax 262601 Provision for Equity Dividend 262602 Provision for Preference Dividend 262603 Provision Reversible 262604 Provision for Deferred Revenue Expenses 262605 Miscellaneous Expenditure to the extent not w/o 263001 Advances from Customers 263002 Advances for Tooling 264001 Hundies Accepted 264101 Deferred Tax Liability 299001 GL Upload control Account 299002 Vendor Upload control Account 299003 Customer Upload control Account 299004 Stock Upload control Account 299005 Asset Upload control Account 299006 Excise Upload control Account 299011 Asset Upload control Account_for manual upload 299999 Business Area Adjustment Account 311001 Sales Domestic - Manufacturing 311002 Sales Domestic - Trading 311003 Sales Domestic - Spares 311004 Sales Domestic - Tooling 311005 Sales Domestic - Services 311006 Sales - After Market 311007 Sales - Semi Finished Goods 311008 Sales-Raw Materials 312001 Sales Exports - Manufacturing 312002 Sales Exports - Trading

312003 Sales Exports - Services 312004 Sales Deemed Exports - Manufacturing 312005 Recoveries Octroi 312006 Recoveries Freight 312007 Recoveries Insurance 312008 Recoveries Packing & Forwarding 312009 Recoveries Others 321001 Service Charges Others 322001 Profit on sale of Fixed Assets 323001 Dividend Received 324001 Interest Received on Housing Loans 324002 Interest Received on Vehicle Loans 324003 Interest Received on Other Loans 324004 Interest Received on Inter Corporate Deposits 324005 Interest Received on Fixed Deposits 324006 Interest Received on Security Deposits 324007 Interest Received on Advances 324008 Interest Received on Govt Securities 325001 Sale of Scrap 325002 Recovery of Debts written off 325003 Recovery of Loans written off 325004 Liquidated Damages 325005 Lease Rent 325006 Miscellaneous Income 325007 Excess Provisions written back 325008 Sales-Samples 325009 Recoveries Against Warranty Replacement 325010 Gain/Loss on Stock Transfer 325011 Sale Of Buy Back Scrap Battery 325012 Recoveries - Warranty Scrap Sales 326001 Exchange Gain 326002 Exchange Gain on Forward Contracts 326003 Unrealised Exchange Gain on Receivables 326004 Unrealised Exchange Gain on Payables 326005 Unrealised Exchange Gain on FC Bank A/cs 390001 Sale of Asset Account 411001 Consumption - Imported Raw Material 411002 Consumption - Imported Consumables

411003 Consumption - Imported Spares 411004 Consumption - Imported Packing Material 411005 Consumption - Imported Tools 411101 Consumption - Domestic Raw Material 411102 Consumption - Domestic Consumables 411103 Consumption - Domestic Spares 411104 Consumption - Domestic Packing Material 411105 Consumption - Domestic Tools 411106 Consumption - Semi Finished Goods 411107 Consumption - Material issued to Sub Contractor 411108 Scrap Cost Account 411109 Consumption - Sub Contract -Consumables 411151 Change in Stock Account - WIP 411152 Change in Stock Account - Masop 411153 Cost of Production - WIP 411154 Cost of Production - Finished Goods 411199 Dummy for PO 411201 Loss - Inventory Difference Raw Material 411202 Gain - Inventory Difference Raw Material 411203 Loss - Inventory Difference WIP/Finished Goods 411204 Gain - Inventory Difference WIP/Finished Goods 411205 Loss - Inventory Revaluation WIP/Finished Goods 411206 Gain - Inventory Revaluation WIP/Finished Goods 412001 Cost of Goods Sold - Domestic Raw Material 412002 Cost of Goods Sold - Domestic Finished Goods 412101 Cost of Goods Sold - Exports Raw Material 412102 Cost of Goods Sold - Exports Finished Goods 412151 Cost of Goods Sold - Semi Finished Goods 412201 Cost of Goods Sold - Trading - Domestic 412202 Cost of Goods Sold - Trading - Imported 412203 Cost Of Goods Sold - Buy Back Batteries 412900 Price Difference - Materials 412901 Price Difference - FG & SFG Materials 412902 Diminution of value of Buy back battery 412950 Price difference (Materials) - CO Settlement 412960 Price difference-Stock Transfer 413001 Freight - Domestic Air 413002 Freight - Local Purchases

413003 Octroi Charges - Domestic 413051 Freight - Import Air 413052 Freight - Import Sea 413053 Freight - Import Inland 413054 Other Purcahse Cost - Demmurrage 413055 Other Purchase Cost - Other Taxes 413056 Other Purcahse Cost - C & F Charges 413057 Other Purchase Cost - Custom Duty 413058 Other Purchase Cost - Insurance 413059 Engineering Services Procurement Charges 422001 Sub Contractor Charges 422002 Quality & Inspection Charges 422003 Freight on Subcontract 423001 Casual Labour - Wages 423002 Casual Labour - ESI Contribution 423003 Direct Manpower - Basic Salary 423004 Direct Manpower - Special Allowance 423005 Direct Manpower - House Rent Allowance 423006 Direct Manpower - Conveyance Allowance 423007 Direct Manpower - Education Allowance 423008 Direct Manpower - Books/Periodicals Allowance 423009 Direct Manpower - Utility Allowance 423010 Direct Manpower - Soft Furnishing Allowance 423011 Direct Manpower - Servant Allowance 423012 Direct Manpower - Stipend 423013 Direct Manpower - Overtime 423014 Direct Manpower - Other Allowance 423015 Direct Manpower - LTA Allowance 423016 Direct Manpower - Medical Allowance 423017 Direct Manpower - White Goods Allowance 423018 Direct Manpower - Personal Allowance 423019 Direct Manpower - Supervisory Allowance 424001 Direct Manpower - LTA 424002 Direct Manpower - Incentives 424003 Direct Manpower - Field Staff Incentives 424004 Direct Manpower - Medical - Hospitalisation 424005 Direct Manpower - Medical - Non hospitalisation 424006 Direct Manpower - Driver's salary

424007 Direct Manpower - Leave Encashment 424008 Direct Manpower - Bonus 424009 Direct Manpower - Notice Pay 424010 Direct Manpower-Co's Contribution - Provident Fund 424011 Dir Manpower-Co's Contribution-Family Pension Fund 424012 Dir Manpower-Co's Contribution-Superannuation Fund 424013 Direct Manpower - Co's Contribution to Gratuity 424014 Direct Manpower - Co's Contribution to ESI 424015 Dir Manpower-Co's Contribution-Labour Welfare Fund 424016 Direct Manpower -PF-EDLI Admin Charges 425001 Electricity Charges 425002 Fuel Charges 425003 Water Charges 426001 Repairs and Maintenance - Plant & Machinery 426002 Repairs and Maintenance - Factory Building 426003 Repairs and Maintenance - Tooling 426004 Lease Rent Plant & Machinery 426005 Lease Rent Factory Building 427001 Royalty 427002 Technical Knowhow Charges 427003 R & D Cess Expenses 431001 Indirect Manpower - Basic Salary 431002 Indirect Manpower - Special Allowance 431003 Indirect Manpower - House Rent Allowance 431004 Indirect Manpower - Conveyance Allowance 431005 Indirect Manpower - Education Allowance 431006 Indirect Manpower-Books/Periodicals Allowance 431007 Indirect Manpower - Utility Allowance 431008 Indirect Manpower - Soft Furnishing Allowance 431009 Indirect Manpower - Servant Allowance 431010 Indirect Manpower - Stipend 431011 Indirect Manpower - Overtime 431012 Indirect Manpower - Other Allowance 431013 Indirect Manpower - LTA Allowance 431014 Indirect Manpower - Medical Allowance 431015 Indirect Manpower - White Goods Allowance 431016 Indirect Manpower - Interest Subsidy 431017 Indirect Manpower - Grade Allowance

431018 Indirect Manpower -Personal Allowance 431019 Indirect Manpower - Supervisory Allowance 431020 Indirect Manpower - Housing Assistance 432001 Indirect Manpower - LTA 432002 Indirect Manpower - Incentives 432003 Indirect Manpower - Field Staff Incentives 432004 Indirect Manpower - Medical - Hospitalisation 432005 Indirect Manpower - Medical - Non hospitalisation 432006 Indirect Manpower - Driver's salary 432007 Indirect Manpower - Leave Encashment 432008 Indirect Manpower - Bonus 432009 Indirect Manpower - Notice Pay 432010 Indirect Manpower - Club Fees 433001 Ind Manpower - Co's Contribution to Provident Fund 433002 Ind Manpower-Co's Contribution-Family Pension Fund 433003 Ind Manpower-Co's Contribution-Superannuation Fund 433004 Indirect Manpower - Co's Contribution to Gratuity 433005 Indirect Manpower - Co's Contribution to ESI 433006 Ind Manpower-Co's Contribution-Labour Welfare Fund 433007 Indirect Manpower -PF-EDLI Admin Charges 434001 Deputed Employees - Salaries & Allowances 434002 Deputed Employees - Contribution to Funds 434003 Deputed Employees - Annual Perquisites 434004 Deputed Employees - Incentive 435001 Staff welfare - Groceries & other eatables 435002 Staff welfare - Canteen Consumables 435003 Staff welfare - Canteen boy expenses 435004 Staff welfare - Canteen Contractor charges 435005 Staff welfare - Reimb of refreshment expenses 435006 Staff welfare - Sports & Picnic expenses 435007 Staff welfare - Cretche expenses 435008 Staff welfare - Professional Membership 435009 Staff welfare - Employee Relocation Expenses 435010 Staff welfare - Uniform Cost 435011 Staff welfare - Library Cost 435012 Staff welfare - Medicines, Doctor retainership 435013 Staff welfare - Staff Contract Bus 435014 Staff welfare - Others

441000 Services Clearing Account 441001 Rent Residential Premises 441002 Rent Office Premises 441003 Rent Warehouses 441004 Rent Others 441005 Rates & Taxes - Wealth Tax 441006 Rates Taxes - Property Tax 441007 Rates & Taxes - Professional Tax 441008 Rates & Taxes - NA Tax 441009 Rates & Taxes - Stamp Duty/Papers 441010 Rates & Taxes - Court fees 441011 Rates & Taxes - Filing fees 441012 Rates & Taxes - Others 441301 Operating Lease Rent/Hire Charges - Office 441302 Operating Lease Rent/Hire Charges - Furniture 441303 Operating Lease Rent/Hire Charges-Office Equipment 441304 Operating Lease Rent/Hire Charges - Vehicles 441305 Operating Lease Rent/Hire Charges - Others 441501 Repairs & Maintenance - Office Building 441502 Repairs & Maintenance - Office Furniture 441503 Repairs & Maintenance - Office Equipment 441504 Repairs & Maintenance - Vehicles 441505 Repairs & Maintenance - Others 442001 Communication Expenses - Telephone 442002 Communication Expenses - Cellphone 442003 Communication Expenses - Fax 442004 Communication Expenses - Email & Networking 442005 Communication Expenses - Postage & Courier 442006 Communication Expenses - Others 443001 Insurance Expenses - Building 443002 Insurance Expenses - Plant & Machinery 443003 Insurance Expenses - Furniture & Fixtures 443004 Insurance Expenses - Office Equipment 443005 Insurance Expenses - Vehicles 443006 Insurance Expenses - Inventory 443007 Insurance Expenses - Cash 443008 Insurance Expenses - Marine 443009 Insurance Expenses - Product Liability

443010 Insurance Expenses - Third Party Liability 443011 Employee Insurance - Personal Accident 443012 Employee Insurance - Mediclaim 443013 Employee Insurance - Workmen Compensation 443101 Printing & Stationery - Papers & Consumables 443102 Printing & Stationery - Outside Photocopying 443103 Printing & Stationery - Computer Consumables 443104 Books & Periodicals 444001 Travel Domestic - Air fare 444002 Travel Domestic - Other fare 444003 Travel Domestic - Lodging & Boarding 444004 Travel Domestic - Daily Allowance 444005 Travel Domestic - Communication expenses 444006 Travel Domestic - Conveyance 444007 Travel Domestic - Car Hire Charges 444008 Travel Domestic - Cancellation Charges 444009 Travel Domestic - Miscellaneous Expenses 444101 Travel International - FC Air Fare 444102 Travel International - FC Allowance 444103 Travel International - FC Other Expenses 444104 Travel International - INR Air Fare 444105 Travel International - INR Other Expenses 444106 Travel International - Cancellation Charges 444201 Car hire charges 444202 Vehicle fuel expenses 444203 Conveyance expenses 445001 Audit Fee - Statutory Audit 445002 Audit Fee - Tax Audit 445003 Audit Fee - Out of Pocket Expenses 445004 Audit Fee - Other Services 445101 Professional Charges - Legal 445102 Professional Charges - Finance 445103 Professional Charges - Taxation 445104 Professional Charges - Management Services 445105 Professional Charges - Technical Consultancy 445106 Professional Charges - Others 446001 Recruitment Expenses - Advertisement 446002 Recruitment Expenses - Placement Agency

446003 Recruitment Expenses - Pre employment Medical 446004 Recruitment Expenses - Travel Reimbursement 446005 Recruitment Expenses - Others 446101 Training Expenses 446102 Conference & Seminar expenses 446103 Membership & Subscription Fees 446104 Commission & Brokerage 446105 Interest on delayed payments 446107 Donation / Relief Account 446201 Security Service Charges 446202 Entertainment & Hospitality 446203 Provision for Diminution in value of Stocks 446204 Provision for Diminution in value of Investments 446205 Provision for Doubtful Advances 446206 Miscellaneous Expenses 446207 Administrative Service Charges 446208 Existing Product Development 446209 New Product Development 446210 Certification / Renewal Charges 446211 Pollution Control Expenses 446212 Effluent Treatment Charges 446213 Product Testing Charges 446214 Exchange Loss 446215 Exchange Loss on Forward Contracts 446216 Unrealised Exchange Loss on Receivables 446217 Unrealised Exchange Loss on Payables 446218 Unrealised Exchange Loss on FC Bank A/cs 446219 Loss on Sale of Assets 446220 Assets Written Off 446251 Deferred Revenue Expenses 446990 Rounding off Differences 451001 Selling Expenses - Trade Discount 451002 Selling Expenses - Sales Promotion Discount 451003 Selling Expenses - Quantity Discount 451004 Selling Expenses - Other Discount 451005 Selling Expenses - Free Samples 451006 Selling Exp-Distribution Incentive Sch-Distributor 451007 Selling Exp-Distribution Incentive Sch-Franchisee

451008 Selling Expenses - Annual Promotion Schemes 451009 Selling Expenses - Service Station expenses 451010 Selling Expenses - Franchisee Rent 451011 Selling Expenses - Warranty expenses 451012 Selling Expenses - Campaigning 451013 Selling Expenses - C & F Charges 451051 Marketing Expenses - Marketing Agency Charges 451052 Marketing Expenses - Advertising 451053 Marketing Expenses - Hoardings 451054 Marketing Expenses - Surveys 451055 Marketing Expenses - Exhibition 451056 Marketing Expenses - Promotional Materials 451057 Marketing Expenses - Others 452001 Freight Outward - Domestic 452002 Freight Outward - Export 452003 Freight Outward - Clearing & Forwarding 452004 Freight Outward - Packing Charges 452005 Freight Outward - Transit Loss 452006 Freight Outward - Demurrage 452007 Freight Outward - Loading & Unloading 452021 Insurance - Domestic 452022 Insurance - Export 452023 Customs Duty Expenses - Exports 452024 Excise Duty Expenses Account 452025 ST Expenses - Free Samples 453001 Bad Debts Written Off 453002 Provision for Doubtfull Debts 461001 Finance Charges - Bills Discounting 461002 Finance Charges - LC charges 461003 Finance Charges - Bank Guarantee Commission 461004 Finance Charges - Loan Processing Fees 461005 Finance Charges - Bank Charges 461006 Finance Charges - Others 462001 Interest - Convertible Debentures 462002 Interest - Non Convertible Debentures 462003 Interest - INR Term Loans 462004 Interest - FC Term Loans 462005 Interest - INR Unsecured Loans

462006 Interest - FC Unsecured Loans 462007 Interest - Deferred Credits 462008 Interest - Cash Credit 462009 Interest - Packing Credit 462010 Interest - Short Term Loans 462011 Interest - Public Deposits 462012 Interest - Inter Corporate Deposits 471000 Amortisation - Leasehold Land 472000 Depreciation - Building 473000 Depreciation - Plant & Machinery 474000 Depreciation - Furniture & Fixtures 475000 Depreciation - Office Equipments 476000 Depreciation - Vehicles 477000 Depreciation - Software 477100 Depreciation - Technical Knowhow 478000 Dep-Low Value Assets 480001 Miscellaneous Expenditure Written off 481001 Prior Period Expenses 481002 Provision for Income Tax - Current Tax 481003 Provision for Income Tax - Deferred Tax 481004 Provision for Income Tax - FBT 481005 Provision for Wealth Tax 481006 Provision for Equity Dividend 481007 Provision for Preference Dividend 481008 Dividend Tax 621201 Internal Revenue Profit Center (FERT) 621202 Internal Revenue Profit Center (HALB) 621203 Internal Revenue Profit Center (ROH) 621204 Internal Revenue Profit Center (ZPMR) 621205 Internal Revenue Profit Center (HAWA) 621206 Internal Revenue Profit Center - HIBE 621207 Internal Revenue Profit Center - VERP 621208 Internal Revenue Profit Center - FHMI 621209 Internal Revenue Profit Center - ERSA 621210 Internal Revenue Profit Center - ZSCP 622201 Internal Change in Stock Profit Center (FERT) 622202 Internal Change in Stock Profit Center (HALB) 622203 Internal Change in Stock Profit Center (ROH)

622204 Internal Change in Stock Profit Center (ZPMR) 622205 Internal Change in Stock Profit Center (HAWA) 622206 Internal Change in Stock Profit Center (HIBE) 622207 Internal Change in Stock Profit Center (VERP) 622208 Internal Change in Stock Profit Center (FHMI) 622209 Internal Change in Stock Profit Center (ERSA) 622210 Internal Change in Stock Profit Center (ZSCP) 623201 Internal Delivery For Profit Center (FERT) 623202 Internal Delivery For Profit Center (HALB) 623203 Internal Delivery For Profit Center (ROH) 623204 Internal Delivery For Profit Center (ZPMR) 623205 Internal Delivery For Profit Center (HAWA) 623206 Internal Delivery For Profit Center (HIBE) 623207 Internal Delivery For Profit Center (VERP) 623208 Internal Delivery For Profit Center (FHMI) 623209 Internal Delivery For Profit Center (ERSA) 623210 Internal Delivery For Profit Center (ZSCP)

Accounting Entries Flow in SAP GL Code GL Description Amount

Entry at the time of GR of Raw Material Part I entry 251101 Inventory-Rw Mat-Dom 261902 GR/IR Clrng-Domestic Part II entry 254707 Excise Duty-RG23A 254708 Education Cess-RG23A 261991 Cenvat Clearing A/C Invoice Verification T90016 TANDON METALS PVT. LTD. 261902 GR/IR Clrng-Domestic 261991 Cenvat Clearing A/C 261991 Cenvat Clearing A/C 254751 VAT Recvble A/C 1,009,954.72341,126.00 54,580.16 1,091.60 15,871.91

341,126.00 341,126.00-

54,580.16 1,091.60 55,671.76-

No entry at time of physical issuance of Raw Material Entry at the time of WIP Confirmation / Back Flushing 251201 Inventory-WIP 411151 Change in stck-WIP 251101 Inventory-Rw Mat-Dom 411101 Consump-Raw Mat Dom 251201 Inventory-WIP 411106 Consump-Semi FG Gds 251001 Inventory-RM-Import 411001 Consump-RM Imported 251001 Inventory-RM-Import 411001 Consump-RM Imported 1,363,600.00 1,363,600.008,360.008,360.00 901,760.00901,760.00 21,758.7021,758.70 1,523.761,523.76

Entry at the time of Product Confirmation (Finished Goods) 251301 Inventory-FG 411154 Cost Of Prodn-FG 251101 Inventory-Rw Mat-Dom 411101 Consump-Raw Mat Dom 251201 Inventory-WIP 411106 Consump-Semi FG Gds 251201 Inventory-WIP 411106 Consump-Semi FG Gds 251101 Inventory-Rw Mat-Dom 411101 Consump-Raw Mat Dom 1,305,847.50 1,305,847.501,125.001,125.00 1,278,375.001,278,375.00 617.82617.82 11,625.0011,625.00

251101 Inventory-Rw Mat-Dom 411101 Consump-Raw Mat Dom 251001 Inventory-RM-Import 411001 Consump-RM Imported

1,125.001,125.00 10,250.1410,250.14

Entry at the time of despatch of Finished Goods 251301 Inventory-FG 12,059.74412002 COGS-FG Domestic 12,059.74

nting Entries Flow in SAP Description

QTY. X Purchase Price

Excise Duty Element

Vat Credit

QTY. confirmed X Standard Price

QTY. as specified in BOM X Moving Average Price QTY. as specified in BOM X Standard Price QTY. as specified in BOM X Moving Average Price QTY. as specified in BOM X Moving Average Price

Finished Goods) QTY. Produced X Standard Price

QTY. as specified in BOM X Moving Average Price QTY. as specified in BOM X Standard Price QTY. as specified in BOM X Standard Price QTY. as specified in BOM X Moving Average Price

QTY. as specified in BOM X Moving Average Price QTY. as specified in BOM X Moving Average Price

QTY. Despatched X Standard Price

Sp. GL A B C F H M R S T V

Description Vendor Down Pmt-Cap Goods-TACO Vendor Down Pmnt-Tooling-TACO Vendor-Down Paymt Others-TACO Vendor Down Payment-Reqst-TACO Employee Loan- Housing-TACO Employee Loans-Medical-TACO Employee Loan -Personal-TACO Employee Advances Salary-TACO Employee Advances-Travles-TACO Employee Loans - Vehicle-TACO

TRANSACTION DETAILS Sending of Goods to Subcontractor (under 57 F(4)) No Accounting Document.

MOVEMENT TYPE

Goods Received from Subcontractor

Inventory-WIP GR/IR Clrng-Domestic Inventory-Rw Mat-Dom Change in stck-Masop Sub Contractor Chrgs Cons-Mat-SubContract

5,177.50 (3,670.00) (1,507.50) (5,177.50) 3,670.00 1,507.50

Invoice Verification of Subcontract Bill

NEW COAT PVT LTD GR/IR Clrng-Domestic VAT Recvble A/C Excise Duty-RG23A Education Cess-RG23A 57F4 Clearing A/C

(4,128.75) 3,670.00 458.75 (241.20) (4.82) 246.02

Reversal of excise duty under 57F4 after lapse of 180 days.

Receipt of material after 180 days without processing

Excise Duty-RG23A Education Cess-RG23A 57F4 Clearing A/C

120.60 2.41 (123.01)

542 542 542

PORPOSED ACCOUNTS Separate Stores Location Should be configered. All the other locations are to be blocked for this transaction. Delivery note no can be duplicated. MIRO can be made only for one such challan and mannual

Service tax to be configured in vendor master

Requirements to be maintained in Master Data of Vendor Chapter ID Material Chapter ID Combination Material Assessable Value Vendor Excise Details Excise Tax Rate Entry will be passed only if reversal of excise duty is made after 180 days.