1. Examples of Indirect Exps.-
1.Accounts charges a/c
2.ATM charges a/c
3.Bad debts a/c
4.Bank charges a/c
5.Bank commission a/c
6.Bank int. a/c
7.Carriage outward a/c
8.Charity exp's a/c
9.Commission a/c
10.Diesel exps. a/c
11.Diccount a/c
12.Electricity Bills a/c
13.Interest a/c
14.Rent a/c
15.Salary a/c
and many others.........
1. Depreciation
2. Bad Debts
3. Interest on Loan
4. Bank Charges
5. Loss by Theft
6. Loss by Fire / Damage
7. Banking Charges
Examples of Direct Exps.-
Wages a/c
Freight exps. a/c
Power&Fuel a/c
Factory exps. a/c
Factory rent a/c
Manufacturing exps. a/c
Octroi a/c
Coal,Gas&Water a/c
Carriage Inward a/c
Salary & Bonus
Rent Paid
Advertisement & Publicity
Electricity Charges
Traveling Expenses
Telephone Bill
Printing & Stationary
Postage & Telegram

2. Computer Expenses
Books & Periodicals
Taxes
Freight
Carriage inward
Wages
factory expenses
oil and fuel
factory fixed assets' depreciation
Royalty on production
Import duty
Excise duty
Clearing and Port Charges