Chart of Accounts PDF

CHART OF ACCOUNTS
MAJOR HEAD MINOR HEAD

0 INCOME 00 CONTRA - ENTRY
ACCOUNT
CODE DESCRIPTION
0000 CONTRAENTRY
000001 Contra Entry

000004 Contra Entry - Cash Section
000005 CONTRA ENTRY ACCOUNT - TREASURY GROUP
000010 Pooled Rate Difference
10/24/2002 1
CHART OF ACCOUNTS
0 INCOME 01 SALE OF ELECTRICITY
ACCOUNT
CODE DESCRIPTION
0101 FIXED ENERGY CHARGES
010101 Fixed Energy Charges - UPSEB

010102 Fixed Energy Charges - HSEB
010103 Fixed Energy Charges - PSEB
010104 Fixed Energy Charges - RSEB
010105 Fixed Energy Charges - HPSEB
010106 Fixed Energy Charges - UT of Chandigarh
010107 Fixed Energy Charges - J & K
010108 Fixed Energy Charges - DESU
010121 Fixed Energy Charges - MPSEB
010122 Fixed Energy Charges - MSEB
010123 Fixed Energy Charges - GSEB
010124 Fixed Energy Charges - Govt. of Goa
010125 Fixed Energy Charges - UT of Daman & Diu
010126 Fixed Energy Charges - UT of Dadra, Nagar Haveli
010127 Fixed Energy Charges - Chattisgarh SEB
010131 Fixed Energy Charges - APSEB
010132 Fixed Energy Charges - Kerela SEB
010133 Fixed Energy Charges - Karnataka SEB
010134 Fixed Energy Charges - TNEB
010135 Fixed Energy Charges - Pondicherry
010141 Fixed Energy Charges - WBSEB
010142 Fixed Energy Charges - OSEB
010143 Fixed Energy Charges - BSEB
010144 Fixed Energy Charges - DVC
010145 Fixed Energy Charges - Govt. of Sikkim
010146 FIXED ENERGY CHARGES-ASEB
010160 Fixed Energy Charges - Jharkhand SEB
010161 Fixed Energy Charges - BALCO
010162 Fixed Energy Charges - PGCIL
010163 Fixed Energy Charges - Uttranchal Power Corporation Ltd.
010164 Fixed Energy Charges - Northern Railways
10/24/2002 2
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0103 VARIABLE CHARGES
010301 Variable Charges - UPSEB

010302 Variable Charges - HSEB
010303 Variable Charges - PSEB
010304 Variable Charges - RSEB
010305 Variable Charges - HPSEB
010306 Variable Charges - UT of Chandigarh
010307 Variable Charges -J&K
010308 Variable Charges - DESU
010321 Variable Charges - MPSEB
010322 Variable Charges - MSEB
010323 Variable Charges - GSEB
010324 Variable Charges - Govt. of Goa
010325 Variable Charges - UT of Daman & Diu
010326 Variable Charges - UT of Dadra, Nagar Haveli
010327 Variable Charges - Chattisgarh SEB
010331 Variable Charges - APSEB
010332 Variable Charges - Kerela SEB
010333 Variable Charges - Karnataka SEB
010334 Variable Charges - TNEB
010335 Variable Charges - Pondicherry
010341 Variable Charges - WBSEB
010342 Variable Charges - OSEB
010343 Variable Charges - BSEB
010344 Variable Charges - DVC
010345 Variable Charges - Govt. of Sikkim
010346 VARIABLE CHARGES-ASEB
010360 Variable Charges - Jharkhand SEB
010361 Variable Charges - BALCO
010362 Variable Charges - PGCIL
010363 Variable Charges - Uttranchal Power Corporation Ltd.
010364 Variable Charges - Northern Railway
10/24/2002 3
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0105 FUEL PRICE ADJUSTMENT
010501 Fuel Price Adjustment- UPSEB

010502 Fuel Price Adjustment- HSEB
010503 Fuel Price Adjustment- PSEB
010504 Fuel Price Adjustment- RSEB
010505 Fuel Price Adjustment- HPSEB
010506 Fuel Price Adjustment- UT of Chandigarh
010507 Fuel Price Adjustment- J & K
010508 Fuel Price Adjustment- DESU
010521 Fuel Price Adjustment- MPSEB
010522 Fuel Price Adjustment- MSEB
010523 Fuel Price Adjustment- GSEB
010524 Fuel Price Adjustment- Govt. of Goa
010525 Fuel Price Adjustment- UT of Daman & Diu
010526 Fuel Price Adjustment- UT of Dadra, Nagar Haveli
010527 Fuel Price Adjustment - Chattisgarh SEB
010531 Fuel Price Adjustment- APSEB
010532 Fuel Price Adjustment- Kerela SEB
010533 Fuel Price Adjustment- Karnataka SEB
010534 Fuel Price Adjustment- TNEB
010535 Fuel Price Adjustment- Pondicherry
010541 Fuel Price Adjustment- WBSEB
010542 Fuel Price Adjustment- OSEB
010543 Fuel Price Adjustment- BSEB
010544 Fuel Price Adjustment- DVC
010545 Fuel Price Adjustment- Govt. of Sikkim
010546 FUEL PRICE ADJUSTMENT
010560 Fuel Price Adjustment - Jharkhand SEB
010561 Fuel Price Adjustment- BALCO
010562 Fuel Price Adjustment- PGCIL
010563 Fuel Price Adjustment - Uttranchal Power Corporation Ltd.
010564 Fuel Price Adjustment - Northern Railways
10/24/2002 4
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0107 MOPA CHARGES
010701 MOPA Charges - UPSEB

010702 MOPA Charges - HSEB
010703 MOPA Charges - PSEB
010704 MOPA Charges - RSEB
010705 MOPA Charges - HPSEB
010706 MOPA Charges - UT of Chandigarh
010707 MOPA Charges -J&K
010708 MOPA Charges - DESU
010721 MOPA Charges - MPSEB
010722 MOPA Charges - MSEB
010723 MOPA Charges - GSEB
010724 MOPA Charges - Govt. of Goa
010725 MOPA Charges - UT of Daman & Diu
010726 MOPA Charges - UT of Dadra, Nagar Haveli
010727 MOPA Charges - Chattisgarh SEB
010731 MOPA Charges - APSEB
010732 MOPA Charges - Kerela SEB
010733 MOPA Charges - Karnataka SEB
010734 MOPA Charges - TNEB
010735 MOPA Charges - Pondicherry
010741 MOPA Charges - WBSEB
010742 MOPA Charges - OSEB
010743 MOPA Charges - BSEB
010744 MOPA Charges - DVC
010745 MOPA Charges - Govt. of Sikkim
010746 MOPA CHARGES-ASEB
010760 MOPA - Jharkhand SEB
010761 MOPA Charges - BALCO
010762 MOPA Charges - PGCIL
010763 MOPA - Uttranchal Power Corporation Ltd.
010764 MOPA Charges - Northern Railways
10/24/2002 5
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0109 ELECTRICITY DUTY AND CESS RECOVERY
010901 Elect. Duty & Cess - UPSEB

010902 Elect. Duty & Cess - HSEB
010903 Elect. Duty & Cess - PSEB
010904 Elect. Duty & Cess - RSEB
010905 Elect. Duty & Cess - HPSEB
010906 Elect. Duty & Cess - UT of Chandigarh
010907 Elect. Duty & Cess - J & K
010908 Elect. Duty & Cess - DESU
010921 Elect. Duty & Cess - MPSEB
010922 Elect. Duty & Cess - MSEB
010923 Elect. Duty & Cess - GSEB
010924 Elect. Duty & Cess - Govt. of Goa
010925 Elect. Duty & Cess - UT of Daman & Diu
010926 Elect. Duty & Cess - UT of Dadra, Nagar Haveli
010927 Electricity Duty and Cess Recovery - Chattisgarh SEB
010931 Elect. Duty & Cess - APSEB
010932 Elect. Duty & Cess - Kerela SEB
010933 Elect. Duty & Cess - Karnataka SEB
010934 Elect. Duty & Cess - TNEB
010935 Elect. Duty & Cess - Pondicherry
010941 Elect. Duty & Cess - WBSEB
010942 Elect. Duty & Cess - OSEB
010943 Elect. Duty & Cess - BSEB
010944 Elect. Duty & Cess - DVC
010945 Elect. Duty & Cess - Govt. of Sikkim
010946 ELECTRICITY DUTY AND CESS-ASEB
010960 Electricity Duty and Cess - Jharkhand SEB
010961 Elect. Duty & Cess - BALCO
010962 Elect. Duty & Cess - PGCIL
010963 Electricity Duty and Cess - Uttranchal Power Corporation Ltd.
010964 Electricity Duty and Cess Recovery - Northern Railways
10/24/2002 6
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0111 POLLUTION CESS RECOVERY
011101 Pollution Cess Recov.- UPSEB

011102 Pollution Cess Recov.- HSEB
011103 Pollution Cess Recov.- PSEB
011104 Pollution Cess Recov.- RSEB
011105 Pollution Cess Recov.- HPSEB
011106 Pollution Cess Recov.- UT of Chandigarh
011107 Pollution Cess Recov.- J & K
011108 Pollution Cess Recov.- DESU
011121 Pollution Cess Recov.- MPSEB
011122 Pollution Cess Recov.- MSEB
011123 Pollution Cess Recov.- GSEB
011124 Pollution Cess Recov.- Govt. of Goa
011125 Pollution Cess Recov.- UT of Daman & Diu
011126 Pollution Cess Recov.- UT of Dadra, Nagar Haveli
011127 Pollution Cess Recovery - Chattisgarh SEB
011131 Pollution Cess Recov.- APSEB
011132 Pollution Cess Recov.- Kerela SEB
011133 Pollution Cess Recov.- Karnataka SEB
011134 Pollution Cess Recov.- TNEB
011135 Pollution Cess Recov.- Pondicherry
011141 Pollution Cess Recov.- WBSEB
011142 Pollution Cess Recov.- OSEB
011143 Pollution Cess Recov.- BSEB
011144 Pollution Cess Recov.- DVC
011145 Pollution Cess Recov.- Govt. of Sikkim
011146 POLLUTION CESS RECOVERY-ASEB
011160 Pollution Cess and Recovery - Jharkhand SEB
011161 Pollution Cess Recov.- BALCO
011162 Pollution Cess Recov.- PGCIL
011163 Polluition Cess and Recovery - Uttranchal Power Corporation Ltd.
011164 Pollution Cess Recovery - Northern Railways
10/24/2002 7
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0113 INCENTIVE/DISINCENTIVE
011301 Incentive/Disincent. - UPSEB

011302 Incentive/Disincent. - HSEB
011303 Incentive/Disincent. - PSEB
011304 Incentive/Disincent. - RSEB
011305 Incentive/Disincent. - HPSEB
011306 Incentive/Disincent. - UT of Chandigarh
011307 Incentive/Disincent. - J & K
011308 Incentive/Disincent. - DESU
011321 Incentive/Disincent. - MPSEB
011322 Incentive/Disincent. - MSEB
011323 Incentive/Disincent. - GSEB
011324 Incentive/Disincent. - Govt. of Goa
011325 Incentive/Disincent. - UT of Daman & Diu
011326 Incentive/Disincent. - UT of Dadra, Nagar Haveli
011327 Incentive/Disincentive - Chattisgarh SEB
011331 Incentive/Disincent. - APSEB
011332 Incentive/Disincent. - Kerela SEB
011333 Incentive/Disincent. - Karnataka SEB
011334 Incentive/Disincent. - TNEB
011335 Incentive/Disincent. - Pondicherry
011341 Incentive/Disincent. - WBSEB
011342 Incentive/Disincent. - OSEB
011343 Incentive/Disincent. - BSEB
011344 Incentive/Disincent. - DVC
011345 Incentive/Disincent. - Govt. of Sikkim
011346 INCENTIVE/DISINCENTIVE-ASEB
011360 Incentive/ Disincentive - Jharkhand SEB
011361 Incentive/Disincent. - BALCO
011362 Incentive/Disincent. - PGCIL
011363 Incentive/Disincentive - Uttranchal Power Corporation Ltd
011364 Incentive/Disincentive - Northern Railways
10/24/2002 8
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0115 UNSCHEDULED INTERCHANGE
011501 Unscheduled Interchange - UPSEB

011502 Unscheduled Interchange - HSEB
011503 Unscheduled Interchange - PSEB
011504 Unscheduled Interchange - RSEB
011505 Unscheduled Interchange - HPSEB
011506 Unscheduled Interchange - UT of Chandigarh
011507 Unscheduled Interchange - J & K
011508 Unscheduled Interchange - DVB
011521 Unscheduled Interchange - MPSEB
011522 Unscheduled Interchange - MSEB
011523 Unscheduled Interchange - GSEB
011524 Unscheduled Interchange - Govt. of Goa
011525 Unscheduled Interchange - UT of Daman & Diu
011526 Unscheduled Interchange - UT of Dadra, Nagar Haveli
011527 Unscheduled Interchange - Chattisgarh SEB
011531 Unscheduled Interchange - APSEB
011532 Unscheduled Interchange - Kerela SEB
011533 Unscheduled Interchange - Karnataka SEB
011534 Unscheduled Interchange - TNEB
011535 Unscheduled Interchange - Pondicherry
011541 Unscheduled Interchange - WBSEB
011542 Unscheduled Interchange - OSEB
011543 Unscheduled Interchange - BSEB
011544 Unscheduled Interchange - DVC
011545 Unscheduled Interchange - Govt. of Sikkim
011546 Unscheduled Interchange - ASEB
011560 Unscheduled Interchange - Jharkhand SEB
011561 Unscheduled Interchange - Balco
011562 Unscheduled Interchange - PGCIL
011563 Unscheduled Interchange - Uttranchal Power Corporation Ltd.
011564 Unscheduled Interchange - Northern Railway
011571 Unscheduled Interchange - NCR
011572 Unscheduled Interchange - WRHQ
011573 Unscheduled Interchange - SRHQ
011574 Unscheduled Interchange - ERHQ
10/24/2002 9
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0116 OTHER CHARGES RECOVERED FROM CUSTOMERS
011601 Other Charges - UPSEB

011602 Other Charges - HSEB
011603 Other Charges - PSEB
011604 Other Charges - RSEB
011605 Other Charges - HPSEB
011606 Other Charges - UT of Chandigarh
011607 Other Charges -J&K
011608 Other Charges - DESU
011621 Other Charges - MPSEB
011622 Other Charges - MSEB
011623 Other Charges - GSEB
011624 Other Charges - Govt. of Goa
011625 Other Charges - UT of Daman & Diu
011626 Other Charges - UT of Dadra, Nagar Haveli
011627 Other Charges - Chattisgarh SEB
011631 Other Charges - APSEB
011632 Other Charges - Kerela SEB
011633 Other Charges - Karnataka SEB
011634 Other Charges - TNEB
011635 Other Charges - Pondicherry
011641 Other Charges - WBSEB
011642 Other Charges - OSEB
011643 Other Charges - BSEB
011644 Other Charges - DVC
011645 Other Charges - Govt. of Sikkim
011646 OTHER CHARGES-ASEB
011660 Other Charges - Jharkhand SEB
011661 Other Charges - BALCO
011662 Other Charges - PGCIL
011663 Other Charges - Uttranchal Power Corporation Ltd.
011664 Other Charges - Northern Railways
10/24/2002 10
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0117 WHEELING CHARGES
011701 Wheeling Charges
10/24/2002 11
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0119 INTERNAL CONSUMPTION OF POWER
011901 Internal Consumption of Electricity [Other Than Auxilliary Consumption]
10/24/2002 12
CHART OF ACCOUNTS
0 INCOME 02 INCOME FROM SERVICES
ACCOUNT RENDERED
CODE DESCRIPTION
0201 CONSULTANCY, MANAGEMENT AND SUPERVISION FEES
020101 Income from Project Consultancy, Management Supervision Fees

020103 Income from Management Development Programmes.
020104 Other Fee for Services Rendered
020105 O&M Management Fees for Stations/ TLs including Sub-Stns.from Customers
020106 Fees for Consult.services ASEA Sweden
020107 Site Facilities for BCPP
020108 Income from Overseas Consultancy/Project- Indian Currency
020109 Income from Export Incentives - Indian Currency
020111 Income from Turnkey Project (Civil) - Indian Currency
020112 Income from Turnkey Project (Erection) - Indian Currency
020113 Income from Turnkey Project (Supply) - Indian Currency
10/24/2002 13
CHART OF ACCOUNTS
0 INCOME 02 INCOME FROM SERVICES
ACCOUNT RENDERED
CODE DESCRIPTION
0202 INCOME FROM OVERSEAS CONSULTANCY/PROJECT- FOREIGN

CURRENCY
020201 Income from Overseas Consultancy/Project- Foreign Currency

020202 Income from Export Incentives - Foreign Currency
020211 Income from Turnkey Project (Civil) - Foreign Currency
020212 Income from Turnkey Project (Erection) - Foreign Currency
020213 Income from Turnkey Project (Supply) - Foreign Currency
10/24/2002 14
CHART OF ACCOUNTS
0 INCOME 03 INTER DIVISIONAL
ACCOUNT TRANSFERS
CODE DESCRIPTION
0304 CC EXP CHARGED TO REVENUE
030401 CC Exp Charged to Revenue
10/24/2002 15
CHART OF ACCOUNTS
0 INCOME 04 OTHER INCOME
ACCOUNT
CODE DESCRIPTION
0401 INCOME FROM INVESTMENTS (INCL. TDS)
040101 Income from Trade Investments

040111 Income from Non Trade Investments
040112 Dividend from Non-Trade Invetsments
040113 Dividend from Trade Investments
10/24/2002 16
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0402 INTEREST EARNINGS (INCL.TDS) FROM BANKS
040201 Interest from Banks.

040202 Interest from Foreign Banks
040206 Interest on STD against Bond ApplicationMoney Bond Funds
040207 Interst on IW Bond STDs
040208 Interest from Indian Banks in Foreign Currency
040209 Interest on Short Term Deposits against Public Deposit Funds
040225 INTEREST ON OTHER DEPOSITS WITH SUBSIDIARIES OF BANKS
10/24/2002 17
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0403 INTEREST EARNINGS(INCL. TDS) FROM OTHERS
040301 Interest from Contractors

040302 Interest from Employees on Loans.
040303 Interest from Government on Deposits
040310 Interest from Others
040311 Interest on Call Money deposit with DFHI
040315 Interest on Investment in Government Securities out of Public Deposit Funds
040320 Interest from Securities
040330 INTEREST FROM TRADE INVESTMENTS - DEBENTURES/BONDS
10/24/2002 18
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0404 INTEREST EARNED ON BUY BACK BONDS
040401 14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993

040402 14% Redeemable Non-Conv.Bonds NonCum Series I,1993
040403 14% Redeemable Non-Conv.Bonds CumulativeSeries II,1994
040404 14% Redeemable Non-Conv.Bonds NonCum Series II,1994
040405 10% (Taxfree) Redeemable Non-Conv.Bonds Cumulative Series II,1997
040406 10% (Taxfree) Redeemable Non-Conv.Bonds NonCum, Series II,1997
040407 13% Redeemable Non-Conv.Bonds CumulativeSeries III,1995
040408 13% Redeemable Non-Conv.Bonds NonCum Series III,1995
040409 9% (Taxfree) Non-Conv.Bonds Cum Series III,1998
040410 9% (Taxfree) Non-conv.Bonds NonCum, Series III,1998
040411 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series IV,1998
040412 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series V,1999
040413 13% Non-cumulative Bonds (Pvt.Placement)Series VI,1998
040414 17% Non-Cumulative Bonds (Pvt.Placement)Series VII,1999
040415 9% (Taxfree) NonCum Bonds(Pvt.Placement)SeriesVIII,2002
040416 17% Non-cumulative Bonds (Pvt.Placement)Series IX,1999
040417 16.5 % Regular Return Cum. Bonds Series X,2001
040418 16.5 % Regular Return Non-Cum. Bonds Series X,2001
040419 Triple Money Bonds Series X,2001
040420 15.5 % Non-cum. Bonds (Pvt. Placement) Series XI,2001
040421 14 % Non-cum. Bonds (Pvt. Placement) Series XI,2001
040422 10.5 % (Taxfree) Non-cum. Bonds (Pvt. Placement) Series XI,2001
10/24/2002 19
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0405 HIRE CHARGES FOR CONSTRUCTION EQUIPMENTS
040501 Hire Charges for Construction Equipments

040502 Hire Charges/Rental for P&M and Other Assets
10/24/2002 20
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0406 SURCHARGE RECOVERED ON OVERDUE PAYMENTS FROM CUSTOMERS
040601 Surcharge from Customers for sale of Electricity
10/24/2002 21
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0407 PREMIUM ON SALE OF BUY BACK BONDS
040701 Premium on Sale of Buy Back Bonds
10/24/2002 22
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0409 MISCELLANEOUS RECEIPTS
040901 Sale of Tender Forms Foreign Currency

040902 Sale of Tender Forms-Indian Currency
040903 Power Charges Recovered from Contractors
040904 Other Recoveries from Contractors / Suppliers
040905 Sale of Other Documents
040906 Fee for Application Form for Recruitment
040907 Liquidated Damages Recovered
040908 Workshop & Other Services to Contractor
040909 Miscellaneous Income from Foreign Contracts - Foreign Currency
040910 Sale of Scrap
040915 Earnest Money Forfeited
040916 Transit Hostel Recoveries
040917 Vehicle Hire Charges
040918 Site Facilities for BCPP
040919 Other Miscellaneous Receipts
040920 Contribution from Retired NTPC Employeestowards Medical Facilities
040921 Recoveries from Deputationists Towards Service Contributions
040922 Recoveries/Delegation Fee etc. received for R&D Seminars/Workshops
040923 Fixed Charges of Common Facilities at KSTPP recovered from BCPP
040924 Corporate Overheads Recovered from BCPP
040925 Favourable Exchange Rate Fluctuation on Current Assets
040926 Receipts under loss of profit policy
10/24/2002 23
CHART OF ACCOUNTS
0 INCOME 05 TOWNSHIP RECOVERIES
ACCOUNT
CODE DESCRIPTION
0501 TOWNSHIP RECOVERIES
050101 Recovery of Rent from Employees Residential Buildings

050102 Recovery of Rent from Others ResidentialBuildings
050111 Electricity Charges Recovered from Employees-Residential Buildings
050112 Electricity Charges Recovered from Others - Residential Buildings
050113 Water Charges from Employees ResidentialBuildings
050114 Water Charges from Others - ResidentialBuildings
050121 Other Recoveries from Employees for Residential Buildings
050122 Other Recoveries from Others-ResidentialBuildings
050151 Hospital Receipts
050152 Horticulture Receipts
050155 Recoveries of Rent - Non Residential
050156 Subsidised Transport Receipts
050160 Other Sundry Receipts
050161 Electricity Charges Recovered for Non Residential Buildings
050162 Water Charges Recovered for Non Residential Buildings
10/24/2002 24
CHART OF ACCOUNTS
0 INCOME 06 NON OPERATING INCOME
ACCOUNT
CODE DESCRIPTION
0601 PRIOR PERIOD INCOME
060101 Prior Period Income-Sale of Energy

060110 Excess Provision Written Back
060111 Excess Depreciation Written Back
060112 Interest Written Back
060113 Depreciation Written Back on Conversion of Loan into Equity
060115 Other Prior Period Income
060116 Provision for Bad & doubtful debts W/B
060117 PROVISION FOR BAD & DOUBTFUL ADVANCES WRITTEN BACK
060118 PROVISION FOR BAD & DOUBTFUL CLAIMS WRITTEN BACK
060119 Provision for shortage in materials written back
060120 Provision for shortage in construction stores written back
060121 Provision for other losses written back
060122 Provision for bad and doubtful construction advances written back
060123 Provision for obsolence in stores written back
10/24/2002 25
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0604 PRECOMMISSIONING INCOME
060401 Income from Generation of Electy. DuringPrecommissioning Period i.e. Trial Runs
10/24/2002 26
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0605 GRANTS-IN-AID REVENUE NATURE
060501 Grants-In-Aid from Govt/Other Agencies for R&D
10/24/2002 27
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0606 PROFITS ON SALE OF FIXED ASSETS
060601 Profit on Sale of Fixed Assets
10/24/2002 28
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0607 EXCESSES ON PHYSICAL VERIFICATION
060711 Excess on Physical Verification Construction Stores

060712 Excess on Physical Verification - Fuel
060722 Excess on Physical Verification - O & M
060723 Excess on Physical Verification - Other Stores
10/24/2002 29
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
0608 PROFIT ON SALE OF STORES
060801 Profit on Sale of Surplus Material/Store
10/24/2002 30
CHART OF ACCOUNTS
0 INCOME 07 SALE OF BY-PRODUCTS
ACCOUNT
CODE DESCRIPTION
0701 SALE OF BY PRODUCTS
070101 Sale of By-Products and Residuals e.g. Steam, Ash Distilled Water etc.
070102 Sale of Ash bricks/products
10/24/2002 31
CHART OF ACCOUNTS
0 INCOME 09 INCOME DURING
ACCOUNT CONSTRUCTION
CODE DESCRIPTION
0942 INTEREST EARNING FROM BANK-CAPITAL
094201 Int. from Banks

094202 Int. from Foreign Banks
094206 Int.on STD against Bond Appln Money
094207 Interest on IW Bonds-STDs
10/24/2002 32
CHART OF ACCOUNTS
CODE DESCRIPTION
0943 INTEREST FROM OTHERS-CAPITAL
094301 Int. from Contractors

094302 Int. from Employees Loan
094310 Int. from Others
10/24/2002 33
CHART OF ACCOUNTS
CODE DESCRIPTION
0945 HIRE CHARGES
094501 Hire Charges for Constn Equip

094502 Hire Charges for P&M Others
10/24/2002 34
CHART OF ACCOUNTS
CODE DESCRIPTION
0949 MISCELLANEOUS RECEIPT-CAPITAL
094901 Sale of Tender Forms Foreign Currency

094902 Sale of Tender Forms Indian Currency
094903 Power Charges from Contractos
094904 Other Recoveries from Contracors
094905 Sale of Other Documents
094906 Fees for Appln.forms Rectt
094907 Liquidated Damages Recovered
094908 Workshop & Other Services to Contractors
094910 Sale of Scrap
094915 Earnest Money Forfeited
094916 Transit Hostel Recoveries
094917 Vehicle Hire Charges
094919 Other Misc. Recpts
094921 Recoveries from Deputaionists
10/24/2002 35
CHART OF ACCOUNTS
CODE DESCRIPTION
0951 TOWNSHIP RECOVERIES-CAPITAL
095101 Recovery of Rent from Residential Bldg

095102 Recovery of Rent from Others
095111 Electricity Charges Employees
095112 Electricity Charges Others
095113 Water Charges Employees
095114 Water Charges Others
095121 Other Recoveries- Employees
095122 Other Recoveries- Others
095151 Hospital Receipts
095152 Horticulture Receipts
095155 Recovery of Rent - Non Residential
095156 Subsidised Transport Receipts
095160 Other Sundry Receipts
095161 Electricity Charges- Non Residential
095162 Water Charges - Non Residential
10/24/2002 36
CHART OF ACCOUNTS
CODE DESCRIPTION
0961 INCOME CAPITAL
096110 Excess Provision Written Back

096111 Excess Depreciation Written Back
096115 Other Prior Period Income
10/24/2002 37
CHART OF ACCOUNTS
CODE DESCRIPTION
0966 PROFIT ON SALE OF FIXED ASSETS -CAPITAL
096601 Profit on Sale of Fixed Assets
10/24/2002 38
CHART OF ACCOUNTS
CODE DESCRIPTION
0967 EXCESS ON PHYSICAL VERIFICATION-CAPITAL
096711 Excess on Physical Veri. Constn. Stores
10/24/2002 39
CHART OF ACCOUNTS
CODE DESCRIPTION
0968 PROFIT ON SALE OF STORES-CAPITAL
096801 Profit on Sale of Surplus Stores
10/24/2002 40
CHART OF ACCOUNTS
1 EXPENSES 11 POWER PURCHASED
ACCOUNT
CODE DESCRIPTION
1101 PURCHASE OF POWER
110101 Power Purchased
10/24/2002 41
CHART OF ACCOUNTS
1 EXPENSES 12 EMPLOYEE COST
ACCOUNT
CODE DESCRIPTION
1201 WORKMEN COST
120101 Wages and Allowances-Regular Workmen

120102 Wages and Allowances-Work Charged Staff
120103 Wages and Allowances-Must.roll Dly Rated
120106 Incentive - Generation
120107 Overtime
120109 Payment under Voluntary Retirement Scheme - Workmen
120110 Ex-Gratia
120111 Leave Encashment - Workmen - Current Year
120112 Incentive - Project
120113 Retrenchment Compensation
120121 Leave Encashment - Previous Year
120151 Foreign Deputation Allowance (Workmen)
10/24/2002 42
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1202 SUPERVISORY STAFF COST
120201 Salaries & Allowances -Supervisors

120207 Over Time
120209 Payment under Voluntary Retirement Scheme - Supervisors
120210 EX-gratia in Lieu of Statutory Profit Sharing Bonus
120211 Leave Encashment - Supervisors - Current Year
120213 Retrenchment Compensation - Supervisors
120214 Interest on DA Deposit-Non Executive
120221 Leave Encashment - Supervisors - Previous Year
120251 Foreign Deputation Allowance(Supervisor)
10/24/2002 43
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1203 EXECUTIVE COST
120301 Salaries and Allowances-Executives

120309 Payment under Voluntary Retirement Scheme - Executives
120310 Ex-gratia in Lieu of Profit Sharing Bonus
120311 Leave Encashment - Executives - Current Year
120315 Rent Paid for Co. Leased Accomadation
120321 Leave Encashment - Executives - Previous Year
120351 Foreign Deputation Allowance(Executives)
10/24/2002 44
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1204 DIRECTORS' REMUNERATION
120401 Salaries and Allowances-Directors

120411 Leave Encashment -Directors - Current Year
120412 Incentive-Projects
120415 Company Leased Accommodation -Directors
120421 Leave Encashment - Directors - Previous Year
10/24/2002 45
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1205 CONTRIBUTION TO PF AND OTHER FUNDS
120501 Corpn's Contribution to PF-Workmen

120502 Corpn's Contribution to FPF-Workmen
120503 Corpn's Contribution to Gratuity Workmen
120506 Corpn's Contribution to Workers Compensation Scheme
120507 Corpn's Contribution to Pension Fund Workmen
120510 Corpn's Contribution to Other Funds/ Schemes Workmen
120512 Foreign Service Contributions - Workmen
120521 Corpn's Contribution to PF-Supervisors
120522 Corpn's Contribution to FPF-Supervisors
120523 Corpn's Contribn.to Gratuity-Supervisors
120527 Corpn's Contribution to Pension Fund Supervisors
120530 Corpn's Contribution to Other Funds Schemes Supervisors
120532 Foreign Service Contribution Supervisors
120541 Corpn's Contribution to PF -Executives
120542 Corpn's Contribution to FPF-Executives
120543 Corpn's Contribution to Gratuity Executives
120547 Corpn's Contribution to Pension Fund Executives
120550 Corpn's Contribution to Other Funds/ Schemes - Executives
120552 Foreign Service Contributions-Executives
120561 Corpn's Contribution to PF-Directors
120562 Corpn's Contribution to FPF-Directors
120563 Corpn's Contribution to Gratuity - Directors
120567 Corpn's Contribution to Pension Fund Directors
120570 Corpn's Contribution to Other Funds/ Schemes - Directors
120572 Foreign Service Contributions - Director
10/24/2002 46
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1206 WELFARE EXPENSES.
120601 Liveries and Uniforms

120602 Canteen Subsidy
120603 PF and Other Funds Administration Charge
120604 Games and Sports Expenses
120605 Awards to Empoyees
120606 Reimbursement of Medical Expenses - Hospitalisation - Non referred
120607 Reimbursement of Medical Expenses - Non-hospitalisation
120608 Reimbursement of Medical Expenses - Directors
120609 Hospital Expenses
120610 Medical Expenses (Purchase of Med.store)
120611 Reimbursement of Medical Expenses to Retired NTPC Employees
120612 Safety Equipment and Appliances
120613 Reimbursement of Tuition Fee - EmployeesChildren
120614 MERIT SCHOLARSHIP TO EMPLOYEES' CHILDREN
120615 Reimbursement of Employees Welfare Expr
120616 Family Planning - Cash Incentives
120617 OTHER EMPLOYEE WELFARE EXPENSES
120618 Monthly Payment under economic rehablitaion scheme
120620 PENSION FUND-ADMINISTRATION CHARGES
120621 Group Insurance Premium - Workmen
120622 Group Insurance Premium - Supervisors
120623 Group Insurance Premium - Executives
120624 Group Insurance Premium - Directors
120625 POST RETIREMENT MEDICAL BENEFITS
120631 Leave Travel Concession - Workmen Scheme A
120632 Leave Travel Concession - Workmen Scheme B
120633 Leave Travel Concession - Supervisors Scheme A
120634 Leave Travel Concession - Supervisors Scheme B
120635 Leave Travel Concession - Executives Scheme A
120636 Leave Travel Concession - Executives Scheme B
120637 Leave Travel Concession - Directors
120639 Leave Travel Concession - Foreign posted Employees - Indian Currency
120640 Leave Travel Concession - Foreign posted Employees - Foreign Currency
120641 Workmen Compensation - Workmen
120642 Compensation - Supervisors
120643 Compensation - Executivs
120651 Overseas Medical Insurance
120652 NTPC's Contribution of HBA Insurance Premium
120656 Reimbursements of Medical Expenses - Hospitalisation - Referred
120661 LTC - Cash Lumpsum Assistance - Workmen
10/24/2002 47
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
120662 LTC - Cash Lumpsum Assistance - Supervisors

120663 LTC - Cash Lumpsum Assistance - Executives
120664 LTC - Cash Lumpsum Assistance - Directors
120671 Reimbursement of internet expenses at employee's residence
10/24/2002 48
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1209 INTERNAL CAPITAL JOBS/SERVICES
120901 Capital/service maintenance jobs
10/24/2002 49
CHART OF ACCOUNTS
1 EXPENSES 13 GENERATION,
ACCOUNT TRANSMISSION AND
CODE DESCRIPTION
1301 REPAIRS & MAINTENANCE - BUILDINGS
130101 Material Issued for R&M of Plant/Admn. Buildings

130102 Payments to Outside Agencies for R&M of Plant/Admn. Buildings
130104 Other Expenses on R&M of plant/Admn. Buildings
130121 Materials Issued for R&M of Township Buildings
130122 Payments to Outside Agencies for R&M of Township Buildings
130124 Other Expenses on R&M of Township Buildg
130134 R&M of Leased Buildings
130135 Repair and Maintenance of leased premises - Residential
10/24/2002 50
CHART OF ACCOUNTS
CODE DESCRIPTION
1302 REPAIRS & MAINTENANCE-PLANT & MACHINERY - POWER STATION
130201 Material Issued for R&M of Plant & Mach.-Stations

130202 Payments to Outside Agencies for R&M of P&M-Stations
130204 Other Expenses on R&M of P&M Stations
130211 Material Issued for R&M of Plant and Mach - Breakdown Maintenance
130212 Payemnt to outside agencies for R&M of P&M - Breakdown Maintenance
130214 Other Expenses on R&M of P&M - Breakdown Maintenance
130221 Material issued for R&M of P&M - Preventive Maintenance
130222 Payment to outside agencies for R&M of P&M - Preventive Maintenance
130224 Other Expenses on R&M of P&M - Preventive Maintenance
130231 Material issued for R&M of P&M - Others
130232 Payement to outside agencies for R&M of P&M - Others
130234 Other expenses on R&M of P&M - Others
130299 Expenditure on Y2K compliance
10/24/2002 51
CHART OF ACCOUNTS
CODE DESCRIPTION
1304 REPAIRS & MAINTENANCE - PLANT & MACHINERY -

CONSTRUCTION EQUIPMENTS
130401 Material Issued for R&M of Construction Equipments

130402 Payments to Outside Agencies for R&M of Construction Equipments
130404 Other Expenses on R&M of Construction Equipments
10/24/2002 52
CHART OF ACCOUNTS
CODE DESCRIPTION
1305 REPAIRS & MAINTENANCE - OTHERS
130501 Material Issued for R&M of Roads,Bridges& Culverts Plants/Admn. Area

130502 Payment to Outside Agencies for R&M of Roads Bridges and Culverts Plan/Admnarea
130504 Other Expenses on R&M of Roads, Bridges & Culverts -Plant Admn Area
130521 Material Issued for R&M of Roads,Bridges& Culverts-Township
130522 Payments to Outside Agencies for R&M of Roads Bridges and Culverts - Township
130524 Other Expenses on R&M of Roads, Bridges & Culverts - Township
130531 Material Issued for R&M of Vehicles Plant/Admn.
130532 Payments to Outside Agencies for R&M of Vehicles - Plant / Admn
130534 Other Expenses on R&M of Vehicles - Plant/Admn
130551 Material Issued for R&M of Vehicles - Township
130552 Payments to Outside Agencies for R&M of Vehicles -Township
130554 Other Expenses on R&M of Vehicles Township
130561 Material issued for R&M of Office Equipments & Other Assets
130562 Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Plant/Admn
130564 Other Expenses on R&M of Office Equipt &Other Assets -Plant/Admn.
130591 Material issued for R&M of Office Equipt& Other Assets -Township
130592 Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Township
130594 Other Expenses for R&M of Office Equipt & other Assets -Township
130599 Expenditure on Y2K compliance
10/24/2002 53
CHART OF ACCOUNTS
CODE DESCRIPTION
1306 FUEL COSTS
130601 Consumption of Coal

130602 Consumption of HSD/LDO in Locos
130611 Consumption of Furnace Oil
130612 Consumption of HSD/LDO
130621 Consumption of Gas
130631 Consumption of Naptha
10/24/2002 54
CHART OF ACCOUNTS
CODE DESCRIPTION
1307 POWER CHARGES
130701 Power Charges for Construction Works NTPC Generated

130711 Electricity Charges Office NTPC Generated
130721 Electricity Charges Township NTPC Generated
130751 Power Charges Construction Supplied by Third Party
130761 Electricity Charges - Office Supplied byThird Party
130771 Electricity Charges - Township Supplied Third Party
10/24/2002 55
CHART OF ACCOUNTS
CODE DESCRIPTION
1308 CHEMICALS CONSUMED
130801 Chemicals Consumed
10/24/2002 56
CHART OF ACCOUNTS
CODE DESCRIPTION
1309 WATER CHARGES
130901 Water Charges Operation

130911 Water Charges Construction
130921 Water Charges-Office
130931 Water Charges-Township
10/24/2002 57
CHART OF ACCOUNTS
CODE DESCRIPTION
1310 ELECTRICITY DUTY ON GENERATION
131001 Electricity Duty on Generation

131011 Electricity Duty on Generation Auxilliary Consumption
10/24/2002 58
CHART OF ACCOUNTS
CODE DESCRIPTION
1311 PAYMENTS TO ENVIRONMENT PROTECTION AUTHORITIES
131101 Water Cess & Environment Protection Cess
10/24/2002 59
CHART OF ACCOUNTS
CODE DESCRIPTION
1312 WHEELING CHARGES
131201 Wheeling Charges
10/24/2002 60
CHART OF ACCOUNTS
1 EXPENSES 14 ADMINISTRATION EXPENSES
ACCOUNT
CODE DESCRIPTION
1402 TRAINING AND RECRUITMENT COST
140201 Advertisement for Recruitment

140202 Reimbursement of Fare to Candidates Appearing for Interview
140203 Payment to Recruitment Board Members
140204 Other Recruitment Expenses
140211 Stipend to Trainees EETs
140213 Stipend to Trainees -P&F - Trainees
140214 Stipend to Trainees Supervisor/Diploma
140215 Stipend to Trainees -Artisan
140217 Training Cost and Others
140220 STIPEND TO TRAINEES -OTHERS
140221 In-House Staff Developt Program Expenses
140222 Fee Paid for Outside Staff Devt.Program
140223 Training Programme for Workers
140231 Travelling Expenses EET's
140233 Travelling Expenses P&F - Trainees
140234 Travelling Expenses -Supervisor /DiplomaTrainees
140235 Travelling Expenses-Artisan Trainees
140241 Scholarships - SC/ST Graduate Engg. Students
140242 Scholarships - SC/ST Diploma Course Students
10/24/2002 61
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1403 LEGAL FEES
140301 Legal Expenses
10/24/2002 62
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1404 PROFESSIONAL CHARGES & CONSULTANCY EXPENSES
140401 Remuneration to Consultants

140405 Drafting Charges for Preparation & Printing of Drawings
140410 Other Professional Charges
140411 Consultancy Charges for Environmental Studies
140421 Internal Audit Fees
140422 out of Pocket Exp.to Internal Auditors
10/24/2002 63
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1405 COMMUNICATION EXPENSES
140501 Postage and Telegrams

140502 Telephone Charges
140503 Telex Charges
140504 Expenses on Courier Services
140505 Cellular Telephone Charges
140506 Hot Line Expenses
140507 Pager Charges
140509 Wireless Expenses
140510 Sattelite Communication Expenses
140511 E-mail Expenses
140512 INTERNET EXPENSES
10/24/2002 64
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1406 TRAVELLING EXPENSES
140601 Inland Travelling Expenses - Workmen

140602 Inland Travelling Expenses - Supervisors
140603 Inland Travelling Expenses - Executives
140604 Inland Travelling Expenses-Directors
140605 Inland Travelling Expenses - Consultants/Others
140606 Conveyance Expenses
140611 Foreign Travel Expenses-Indian Currency
140612 Foreign Travel Expenses-Foreign Currency
140621 Foreign Travel Expenses-Directors-Indian Currency
140622 Foreign Travel Expenses-Directors-Foreign Currency
140631 Foreign Travel Expenses - Consultants/Others - Indian Currency
140632 Foreign Travel Expenses - Consultants/Others - Foreign Currency
140641 TRANSFER T.A.EXPENSES - Including Freight
10/24/2002 65
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1407 TENDER EXPENSES
140701 Printing & Stationery Tenders

140704 Advertisement for Tenders Foreign Currency
140705 Advertisement for Tenders Ind. Currency
140707 Purchase of Tender Forms-Indian Currency
140708 Purchase of Tender Forms-Foreign Currncy
10/24/2002 66
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1408 PAYMENT TO STATUTORY AUDITORS
140801 Statutory Audit Fee

140802 Payment to Statutory Auditors for Tax Audit
140805 Payment to Statutory Auditors in Other Capacities
140809 Statutory Auditors out of Pocket Expenses
10/24/2002 67
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1409 ADVERTISEMENT & PUBLICITY COST
140901 Advertisement Expenses

140902 Publicity Expenses
140908 Exhibition Stall and Conference ExpensesForeign Currency
140909 Exhibition Stall and Conference ExpensesIndian Currency
10/24/2002 68
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1410 PRINTING AND STATIONERY
141001 Printing and Stationery

141002 Printing Expenses for Inhouse Journals and Newsletters
10/24/2002 69
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1411 EDP EXPENSES
141101 EDP Rental

141102 Stationery
141103 EDP Stores Consumables
141104 Other Expenses
10/24/2002 70
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1412 SECURITY EXPENSES
141201 Security Expenses - CISF

141202 Security expenses - Others (including township)
10/24/2002 71
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1413 ENTERTAINMENT EXPENSES
141301 Entertainment Expenses
10/24/2002 72
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1414 DIRECTOR'S FEES
141401 Director's Sitting Fee/Expenses
10/24/2002 73
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1415 TRANSIT HOSTEL EXPENSES
141501 Transit Hostel Expenses
10/24/2002 74
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1416 BOOKS AND PERIODICALS
141601 Books, Periodicals and Journals Indian Currency

141602 Books, Periodicals and Journals Foreign Currency
10/24/2002 75
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1417 EDUCATION EXPENSES
141701 Recurring Grants to Educational Instn.

141702 Capital Grants to Educational Instn
141703 Reimbursement of Revenue Expenses to Kendriya Vidyalaya Sangathan
141704 Reimbursement of Revenue Expenses to Other Educational Institutions
141705 Reimbursement of Education Expenses - Overseas
141709 Other Miscellaneous Expenses for Educational Institutions
10/24/2002 76
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1419 BROKERAGE AND COMMISSION
141901 Brokerage & Commission - Indian Currency

141902 Brokerage & Commision - Foreign Currency
10/24/2002 77
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1420 DONATIONS
142001 Donations
142002 PM's National Relief Fund (Flood Relief)
142003 PM's National Relief Fund (Drought Rlf )
142004 PM's National Relief Fund (Maharashtra Earthquake)
142005 Maharashtra CM's Relief Fund
142006 ANDHRA PRADESH CM'S RELIEF FUND
10/24/2002 78
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1421 RENT
142101 Rent-Office Accommodation

142102 Rent - Transit hostel
10/24/2002 79
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1422 RESEARCH & DEVELOPMENT EXPENSES
142201 R & D Expenses against Govt Grants

142202 Research and Development Expenses-Others
142203 R&D-Seminar/Workshop Expenses
10/24/2002 80
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1423 ASSETS OF SMALL VALUE WRITTEN OFF
142301 Plant & Machinery,Scientific Appliances & Loose Tools Written off
10/24/2002 81
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1424 INSURANCE
142401 Insurance Premium Properties-Plant

142402 Insurnace Premium-Stock
142403 Insurance - Vehicles
142404 Insurance-Construction Equipments
142409 Other Insurance
142411 Insurance - Township Properties
142421 Insurance -Fidelity
142425 Insurance-Cash in Safe & Transit
142431 Transit Insurance
10/24/2002 82
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1426 RATES & TAXES
142601 Rates and Taxes-Vehicles

142602 Rates and Taxes-Buildings
142603 Rates and Taxes-Others
142604 Rates and Taxes-Township Assets
142605 Government Taxes on P&M
142606 Licence Fee
10/24/2002 83
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1427 ASH UTILISATION & MARKETING EXPENSES
142701 Consultancy Payments

142711 Marketing & Research Studies
142721 Prefeasibility Report Expenses
142731 Miscellaneous Expenses
10/24/2002 84
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1428 EXPENDITURE ON TURNKEY PROJECT - INDIANCURRENCY
142801 Expenditure on Turnkey Project (Civil)

142802 Expenditure on Turnkey Project (Erection)
142803 Expenditure on Turnkey Project (Supply)
10/24/2002 85
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1429 EXPENDITURE ON TURNKEY PROJECT - FOREIGN CURRENCY
142901 Expenditure on Turnkey Project (Civil)

142902 Expenditure on Turnkey Project (Erection)
142903 Expenditure on Turnkey Project (Supply)
10/24/2002 86
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1431 LOSS ON SALE OF FIXED ASSETS
143111 Loss on Sale of Fixed Assets
10/24/2002 87
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1441 COMMUNITY DEVELOPMENT & WELFARE EXPENSES
144101 Family Planning Camp Expenses

144102 Waste Land Development Expenses
144103 Tree Plantation Outside Plant Township
144104 R & R Expenses
144105 Other Commnunity development expenses
10/24/2002 88
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1443 WASTE LAND DEVELOPMENT EXPENSES - NTPC OWN LAND
144301 Tree Plantation Expenditure - Plant

144311 Tree Plantation Expenditure - Township
144321 Tree Plantation Expenditure - Others
10/24/2002 89
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1444 CENPEEP EXPENSES
144401 Salaries / Mandays - Direct Staff

144402 CC & Station Experts - expenses staff
144403 R & D experts - expenses
144404
144405
144407 Repairs and Maintenance
144411 Rental of premises
144412 Inland Travel
144413 Foreign Travel
144414 Conveyance
144416 Computer Hire Charges
144417 Entertainment
144418 Books and Periodicals
144419 Consumables
144420 Seminars and Workshops
144425 Insurance
144431 Machine Hour Cost
10/24/2002 90
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1451 OTHER MISCELLANEOUS EXPENSES
145101 Transport Vehicle Running Expenses

145102 Horticulture Expenses
145103 Expenses on Hiring of Vehicles
145104 Hire charges - Office equipments
145105 Hire charges - construction equipments
145106 Operating expenses of construction equipments
145107 Operating expenses of diesel generating sets
145108 Furnishing Expenses
145109 Subscription to Trade and Other Assocn.
145110 Hire Charges - Helicopter/Aircraft
145111 Visa & Entry Permit Charges - Overseas
145112 Reuter Monitoring Service Expenses
145113 Workshop Expenses (workshops other than for training, R&D and CENPEEP)
10/24/2002 91
CHART OF ACCOUNTS
1 EXPENSES 15 FINANCE & OTHER CHARGES
ACCOUNT
CODE DESCRIPTION
1501 INTEREST ON TERM LOANS FROM GOI
150101 INTEREST ON LOANS FROM GOI- SINGRAULI

150102 Penal Interest on Overdue Payments of Govt. Loans
150109 INTEREST ON LOANS FROM GOI- RAMAGUNDAM
150113 INTEREST ON LOANS FROM GOI- FARAKKA -I
150114 INTEREST ON LOANS FROM GOI- FARAKKA -II
150124 INTEREST ON LOANS FROM GOI- KAHALGAON
150125 INTEREST ON LOANS FROM GOI- NCTPP
150131 INTEREST ON LOANS FROM GOI- TALCHER STPS
150141 INTEREST ON LOANS FROM GOI- AURAIYA GAS
150142 INTEREST ON LOANS FROM GOI- ANTA GAS
150143 INTEREST ON LOANS FROM GOI- KAWAS GAS
150144 INTEREST ON LOANS FROM GOI- DADRI GAS
150145 INTEREST ON LOANS FROM GOI- GANDHAR GAS
150146 Interest on Loans from Government of India - Faridabad
10/24/2002 92
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1502 INTEREST ON LOANS FROM BANKS
150201 Interest on Cash Credit from State Bank of India, Industrial Finance Branch
150202 Interest on Cash Credit from Canara BankNehru Place
150203 Interest on Cash Credit from Central Bank of India,Nehru Place
150204 Interest on Cash Credit from State Bank of Patiala, World Trade Centre
150205 Interest on Cash Credit from State Bank of Hyderabad, Nehru Place
150206 Interest on Cash Credit from State Bank of Mysore, Nehru Place
150207 Interest on Cash Credit from Bank of Baroda, Parliament Street
150208 Interest on Cash Credit from Union Bank of India,Industrial Finance Branch
150209 Interest on Cash Credit from Dena Bank, Daryaganj
150210 Interest on Cash Credit from Punjab & Sind Bank,Industrial Finance Branch
150211 Interest on Cash Credit from State Bank of Travancore, Karol Bagh
150212 Interest on Cash Credit from Oriental Bank of Commerce, Nehru Place
150213 Interest on Cash Credit from Indian Overseas Bank,Nehru Place
150214 Interest on Cash Credit from State Bank of Bikaner & Jaipur,Connaught Place
150251 Interest on Commercial Paper
10/24/2002 93
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1504 INTEREST ON FOREIGN CURRENCY LOANS
150401 Int. on Loan from West Merchant Bank Ltd

150402 Interest on Loan from Industrial Bank of Japan - I
150403 Interest on Loan from EXIM Bank
150404 Interest on Loan from Syndicate IBJ - II
150405 Interest on Loan from Bankers Trust Co.,Hongkong
150406 Interest on French Export Credit
150407 Interest on Belgian Export Credit
150408 Interest on loan from Banque Paribas
150409 Interest on Loan from IBRD
150410 Interest on Loan Asian Development Bank, Phillipines
150411 INTEREST ON LOAN FROM THE SUMITOMO BANK LIMITED, HONGKONG-I
150412 INTEREST ON LOAN FROM SOCIETE GENERALE ASIA LTD.
150413 INTEREST ON LOAN FROM THE SUMITOMO BANK LTD.,HONGKONG-II
150414 INTEREST ON LOAN FROM ING BEARING (PGCIL)
150415 INTEREST ON LOAN FROM BANKAMERICA, SINGAPORE LTD.
150416 INTEREST ON LOAN FROM IBRD (LOAN 3632 A) US $
150417 INTEREST ON LOAN FROM IBRD (LOAN 3632 B) DM
150418 INTEREST ON LOAN FROM OECF FOR SIMHADRI
150420 INTEREST ON LOAN FROM THE SBI,NEW YORK
150425 Interest on Loans from SBI, Tokyo
150426 Interest on loan drom State Bank of India, New York II
150428 Interest on Loan from Hongkong Bank Sumitomo III
150429 Interest on Loan (JBIC Loan - Tranche II) Simhadri Project
150430 Interest on Foreign Loans - State Bank of India - New York III
150431 Interest on JBIC Loan (Tranche III) Simhadri Project
150450 Penal Interest on Foreign Loans
10/24/2002 94
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1505 INTEREST ON BONDS & DEBENTURES
150501 Int. on Bonds Cumulative Series I

150502 Int. on Bonds NonCum Series I
150503 Int. on Bonds Cumulative 14% Series II
150504 Int. on Bonds NonCum 14% Series II
150507 Int on Bonds 13% Cum Series III
150508 Int on Bonds 13% Non Cum Series III
150511 Int.on Bonds 9% Noncum Pvt.Placement Series IV
150512 Int.on Bonds 9% NonCum Pvt.Placement Series V
150513 Int.on Bonds 13% Non Cum Pvt.Placement Series VI
150514 Int.on Bonds 17% Non-Cum Pvt.Placement Series VII
150515 Int.on Bonds 9% Tax Free Non-Cum. Pvt.Placement Series VIII
150516 Int.on Bonds 17% Non-Cum Pvt.Placement Series IX
150517 INT.ON TRIPLE MONEY BONDS SERIES X
150518 Int.on Bonds 16.5 % Regular Return NON-CUMULATIVE BONDS SERIES X
150519 INT.ON BONDS 15.5% NON-CUM SERIES XI
150520 INT.ON BONDS 14% NON-CUM SERIES XI
150521 INT.ON BONDS 10.5% (TAX-FREE) NON-CUM SERIES XI
150522 Int.on Bonds 10.5% Non-cum Series XI
150523 Interest on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principa
(SRTPP) - Series XII, 2011
150524 Interest on 9.55% Bonds - Series XIII-A
150525 Interest on 9.55% Bonds - Series XIII-B
150526 Interest on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each with STRPP
X1V, 1.08.2006
10/24/2002 95
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1507 INTEREST PAID ON BONDS UNDER BUY BACK SCHEME
150701 Int. on Bonds Cumulative Series I

150702 Int. on Bonds NonCum Series I
150711 Int.on Bonds 9% Noncum Pvt.Placement Series IV
150712 Int.on Bonds 9% NonCum Pvt.Placement Series V
150713 Int.on Bonds 13% Non Cum Pvt.Placement Series VI
150714 Int.on Bonds 17% Non-Cum Pvt.Placement Series VII
150715 Int.on Bonds 9% Tax Free Non-Cum. Pvt.Placement Series VIII
150716 Int.on Bonds 17% Non-Cum Pvt.Placement Series IX
150717 Int.on Bonds 16.5 % Regular Return NON-CUMULATIVE BONDS SERIES X
150718 INT.ON TRIPLE MONEY BONDS SERIES X
150719
150721 Int.on Bonds 14 % Non-cum Series XI
10/24/2002 96
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1508 INTEREST ON LOANS FROM FINANCIAL INSTITUTIONS AND OTHER

AGENCIES
150801 Interest on Loan from UTI - I

150802 Interest on Loan from UTI - II
150803 Interest on Loan from UTI - III
150804 Interest on Loan from UTI - IV
150805 Interest on Loan from LIC - I
150806 Interest on Loan from LIC - II
150807 Interest on Loan from HDFC
150811 INTEREST ON LOAN FROM SBI, NEW YORK
150821 Interest on Inter Corporate Borrowings
150831 Interest on Loan from Govt. of Orissa
150832 Interest on Loans from HDFC - II
150833 Interest on Loans from State Bank of India
150834 INTEREST ON LOAN FROM ICICI LTD
150835 ICICI -II
150836 Bank of Maharashtra
150837 Indian Overseas Bank
150838 State Bank of Indore
150839 Vijaya Bank
150840 United Bank of India
150841 Bank of Punjab
150842 State Bank of Patiala
150843 State Bank of Mysore
150844 State Bank of Hyderabad
150845 State Bank of Bikaner and Jaipur
150846 UCO Bank
150847 Jammu and Kashmir Bank Ltd
150848 Union Bank of India
150849 State Bank of Saurashtra
150850 HDFC - III
150851 Punjab National Bank
150852 Indian Bank
150856 Power Finance Corporation
150857 ICICI - III
150858 State Bank of India - II
150859 State Bank of Travancore
150860 Power Finance Corporation - II
150862 Power Finance Corporation - III
150863 Power Finance Corporation - IV
150864 Interest accrued and due on loans from Allahabad Bank
150865 Interest accrued and due on loan from Corporation Bank
10/24/2002 97
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

AGENCIES
150866 Interest accrued and due on loan from Central Bank of India
10/24/2002 98
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1509 INTEREST ON PUBLIC DEPOSITS
150901 Interest on Public Deposit Scheme - A

150902 Interest on Public Deposit Scheme - B
150903 Interest on Public Deposit Scheme - C
150904 Interest on Public Deposit Scheme - D
10/24/2002 99
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1512 INTEREST ON OTHERS
151201 INTEREST PAID UNDER INCOME-TAX ACT

151202 INTEREST PAID UNDER WEALTH-TAX ACT
151210 INTEREST -OTHERS
10/24/2002 100
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1514 EXPENSES ON LOANS IN INDIAN CURRENCY
151401 Front End Fees to Financial Institutions

10/24/2002 101
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1521 BOND ISSUE EXPENSES
152101 Manager's Fees & Expenses

152102 Registrar to the Issue Fees and Expenses
152103 Advertisement and Publicity
152104 Brokerage
152107 Appln. Fees & Filing Charges,listing Fees to Stock Exchanges
152109 Taxes & Duties
152110 Underwriting Commission
152111 Expenses of Bankers to the Issue
152112 Mailing Expenses Reimbursible to Brokers
152113 Other Issue Expenses
10/24/2002 102
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1522 BONDS SERVICING EXPENSES

152204 Annual listing fees
152206 Bankers Handling Charges
152220 Others
10/24/2002 103
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1523 PUBLIC DEPOSIT EXPENSES

152302 Brokerage & Commission
152305 Bank Charges
152306 Mailing Expenses
10/24/2002 104
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1525 REBATE TO CUSTOMERS
152501 Rebate to customers

152551 LC Charges/Rebate Transferred to Stations
10/24/2002 105
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1530 BANK CHARGES
153001 L.C.charges Indian Currency

153002 L.C.charges for Sales Realisation
153003 Other bank charges Indian Currency
153004 Exchange rate fluctuations Stores, Spares others
153005 L.C. Charges - Foreign Currency
153006 Other Bank Charges - Foreign Currency
153007 Commitment Charges
153008 Commercial Paper Issue Expenses
10/24/2002 106
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1531 EXPENSES ON FOREIGN CURRENCY LOANS
153101 Guarantee Commission

153102 Commitment charges
153103 Management Fees/ Arrangement Fees
153104 Legal Expenses on Foreign Loans
153105 Management/Arrangers Fee for foreign Loan
153110 Other expenses
10/24/2002 107
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1532 GUARANTEE FEE ON DOMESTIC LOANS
153201 GUARANTEE FEE TO GOI ON UTI-I LOAN
10/24/2002 108
CHART OF ACCOUNTS
1 EXPENSES 16 DEPRECIATION
ACCOUNT
CODE DESCRIPTION
1601 LASEHOLD LAND (INCLUDING DEVELOPMENT EXPENSES
160101 Leasehold Land Plant/Office Area

160102 Leasehold Land Township
160121 Site Clearance and Levelling of Lease Hold Land - Plant Area
160124 Site Clearance and Levelling of Lease Hold Land - Township Area
10/24/2002 109
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1607 ROADS, BRIDGES AND CULVERTS AND HELIPADS
160701 Permanent Roads Plant Area

160702 Permanent Roads -Township
160703 Kutcha Roads - Plant Area
160704 Kutcha Roads - Township Area
160711 Bridges & Culverts - Plant Area
160712 Bridges & Culverts - Township
160720 Aerodrome, Helipads and Airstrips - Permanent
160721 Aerodrome, Helipads and Airstrips - Temporary
10/24/2002 110
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1609 BUILDINGS - PLANT
160901 Main Plant Buildings

160902 off Site Buildings
160903 Service Buildings including MGR Bldg.
160909 Miscellaneous Steel Structures-includingCivil Works
160942 Building Temporary Constn Auxiliary Bldg
160943 HVDC Buildings
160944 Sub-station Buildings
160950 Main Plant Buildings - Gas Projects
160951 Internal Electrification Work Main Plant Buildings
160952 Internal Electrification Work Off Site Buildings
160953 Internal Electrification Work Service Buildings incl. MGR Workshop
160954
160992 Internal Electrification Work - Building Temp Const. Auxillary Building
160994 Internal Electrification Work Sub Station Buildings
160999 Internal Electrification Work Main Plant Buildings - Gas Project
10/24/2002 111
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1610 BUILDINGS - OTHERS
161021 Administrative Building Freehold

161022 Administrative Building Leasehold
161030 Bulidings with Dwelling Unit Plinth Areanot exceeding 80 sq. mtrs.
161031 Residential Buildings - Township
161032 Service Buildings -Township
161041 Buildings Temporary Construction - Residential
161042 Buildings Temporary Construction - Auxilliary Buildings
161043 Buildings Temporary Construction - Labour Colony
161044 Buildings Temporary Construction - Office Stores Sheds
161045 Boundary Wall
161071 Internal Electrification Work Admn Buildings - Freehold Aux. Buildin
161072 Internal Electrification Work Admn Buildings - Leasehold
161080 Internal Electrification Work - Building with dwelling unit plinth area < 80 Sq
161081 Internal Electrification Work - residential buildings - township
161082 Internal Electrification Work - Service buildings - township
161091 Internal Electrification Work - Buildings temp Constn - residential
161092 Internal Electrification Work - Buildings temp Constn - Auxillary
161093 Internal Electrification Work - Buildings temp Constn - Labour Colony
161094 Internal Electrification Work - Buildings Temp Constn - Office Stores & Shed
10/24/2002 112
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1611 TEMPORARY ERECTION
161101 Temporary Erection including Wooden Structure Plant/Office

161102 Temporary Erection including Wooden Structure Township
161103 Temporary Fencing - Plant
161104 Temporary Fencing - Township
10/24/2002 113
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1612 WATER SUPPLY SEWERAGE & DRAINAGE -MACHINES & PIPELINES
161201 Water Supply and Drain Plant Area

161202 Sewerage and Effluent Disposal Plantarea
161204 Water Supply System Township
161205 Sewerage and Drainage System Township
161207 Temporary Construction - Water Supply Township
161208 Temporary Construction-Sewerage and Drainage System Township
161210 Temporary Construction - Water Supply & Drains - Plant
161211 Temporary Construction - Sewerage and Effluent Disposal Plant
10/24/2002 114
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1613 WATER SUPPLY, SEWERAGE & DRAINAGE -CIVILWORKS & OTHERS
161301 Water Supply & Drains - Plant Area

161302 Sewerage & Effluent Disposal -Plant Area
161304 Water Supply System - Township
161305 Sewerage & Drainage System - Township
161307 Temporary Construction - Water Supply - Township
161308 Temporary Construction -Sewerage & Drainage System -Township
161310 Temporary Construction - Water Supply & Drains - Plant
161311 Temporary Construction - Sewerage & Effluent Disposal -Plant
10/24/2002 115
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1615 MGR TRACK AND SIGNALLING SYSTEM
161501 MGR Track & Signalling System
10/24/2002 116
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1616 RAILWAY SIDINGS
161601 Permanent Railway Sidings

161602 Temporary Railway Sidings
10/24/2002 117
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1618 RESERVOIR AND DAM
161801 Reservoir and Dam
10/24/2002 118
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1621 PLANT AND MACHINERY
162101 Steam Generator

162102 Turbine Generator including EOT Cranes
162104 Coal Handling System
162105 Fuel Oil Handling System
162106 Ash Handling System
162107 Cooling Water System including Cooling Towers
162108 Control and Instrumentation
162109 Service and General Station Equipments
162110 Electrical and Auxilliary Equipments
162111 Chimney
162112 Water Treatment Plant
162113 Power Station Switch Yard
162114 Main Electrical Equipments
162116 Mechanical and Auxilliary Equipments
162118 Compressed Air System
162120 MGR Workshop Equipments
162121 MGR Locos & Shunting Locos
162122 MGR Wagons
162123 Special Bogey Wagons
162124 Fire Fighting Engines & Tenders
162125 Survey Instruments
162126 Stores Equipments (Material Handling)
162127 Workshop Equipments
162128 Laboratory Equipments
162129 Pattern,Dies & Templates
162130 Stringing Machines
162151 Towers
162152 Conductors and Earthwires
162153 Accessories for Conductors and Earthwire
162154 Insulators and Hardwares
162155 Sub-Station Equipments 100 Kva & Below
162156 PLCC Equipments
162157 Shunt Reactors
162158 400/220/132 KV Switchyard Bays-NTPC Site
162159 400/220/132 Kv Switchyard Bays at SEB Sites
162160 Common facilities owned by NTPC at SEB Sub-stations
162161 Tele metering equipments
162162 Static VAR compensator
162163 Thyristor Valves incl. Valve Cooling
162164 Control Equipment
10/24/2002 119
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
162165 Convertor Transformers

162166 Smoothing and Shunt Reactors
162167 Arrestors
162168 Measuring Transformers
162169 Filter and Shunt Equipment
162170 PLC Filter Equipment
162171 Auxiliary Systems,Oil,Cables etc.
162175 Turbine Generator - Gas Projects
162176 Handling System - Gas Projects
162177 C&I System Equipment - Gas Projects
162178 A.C Ventilation/Fire Fighting System/ Black Start System - Gas Projects
10/24/2002 120
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1622 CONSTRUCTION EQUIPMENTS
162201 Earthmoving Equipments

162202 Building Construction Equipments
162204 Tractors, Trailors, and Heavy Duty Vehicles for Construction
162207 Cranes
10/24/2002 121
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1623 ELECTRICAL INSTALLATIONS
162301 Construction Power Supply System-Plant

162302 Township Power Supply System
162309 Other Electrical Installations
162310 Permanent Power Supply System Plant
10/24/2002 122
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1625 VEHICLES
162501 Buses and Trucks Plant Office

162502 Buses and Trucks Township
162503 Jeeps Plant / Office
162504 Jeeps Township
162505 Cars - Plant/Office
162506 Cars - Township
162507 Motor Cycles/Scooters-Plant/Office
162508 Motor Cycles/Scooters-Township
162509 Ambulance Vans
162510 Cycles Plant/Office
162511 Cycles Township
10/24/2002 123
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1626 AIRCRAFT/AERO ENGINES/SPEED BOATS
162601 Aircraft
162602 Aero Engines
162603 Motor Boats/Speed Boats
162604 Other Vessels
10/24/2002 124
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1630 FURNITURE & FIXTURES
163001 Furniture -Township

163002 Furniture -Canteen
163003 Furniture -Office and Others
163004 Fixtures Partition in Own Buldg -Office
163005 Fixtures Partition in Own Buldg.township
163012 Fixtures-Fan-Plant/Office
163013 Fixtures-Fan-Township
163014 Fixtures Other Electrical Fittings Plant/Office
163015 Fixtures Other Electrical Fittings Township
10/24/2002 125
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1631 EDP & WP MACHINES
163101 Mainframe computer

163102 Satellite communication system
163103 Personal Computers with accessories
163110 Other EDP machines
10/24/2002 126
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1632 OTHER OFFICE EQUIPMENTS
163201 Typewriters,Calculators & Other Office Appliances -Township

163202 Typewriters,Calculators & Other Office Appliances -Plant/Office
163203 Refrigerators,Aircoolers,Watercoolers & Airconditioners -Township
163204 Refrigerators,Aircoolers,Watercoolers & Airconditioners -Plant/Office
163205 Printroom Machines
163206 Hospital Equipments
163207 School Equipments
163208 Other Township Equipments
163209 Community Centre Equipment/Appliances
163210 Guest House,Transit Hostel Equipments & Appliances
163211 Canteen Equipments
163212 Interior Communication Equipt -Township
163213 Interior Communication Equipment -Plant/Office
10/24/2002 127
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1633 R&D LABORATORY EQUIPMENTS OTHER THAN PLANT AND

MACHINERY LAB.
163301 R&D Laboratory Equipments other than Plant and Machinery Lab.
10/24/2002 128
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1636 CAPITAL EXPENDITURE ON ASSETS NOT OWNED BY THE COMPANY
163601 Capital Expenditure on Assets not owned by the Company
10/24/2002 129
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1640 SMALL VALUE ASSETS
164001 Plant and Machinery costing upto Rs5000
10/24/2002 130
CHART OF ACCOUNTS
1 EXPENSES 17 PRELIMINARY EXPENSES &
ACCOUNT DRE WRITTEN OFF
CODE DESCRIPTION
1702 PRELIMINARY EXPENSES & DRE WRITTEN OFF
170210 Preliminary Expenses Written off

170211 Deferred Revenue Expenduture Written off
170212 Survey and Investigation Expenses - Written off
10/24/2002 131
CHART OF ACCOUNTS
1 EXPENSES 18 NON OPERATIONG EXPENSES
ACCOUNT
CODE DESCRIPTION
1800 NON OPERATING EXPENSES
180001 CAPITAL/SERVICE MAINTENANCE JOBS
10/24/2002 132
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1802 PRIOR PERIOD EXPENSES
180201 Salary, Wages and Benefits

180203 Power Charges
180204 Repairs and Maintenance Buildings
180205 Repairs and Maintenance Plant/Machinery
180207 Rent
180208 Rates & Taxes
180209 Communication Expenses
180210 Insurance
180211 Travelling Expenses
180212 Payment to Statutory Auditors
180214 Professional Consultancy Charges
180215 Depreciation
180216 Sales Written Back
180217 PRIOR PERIOD EXPENSES - INTEREST
180225 Others
10/24/2002 133
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1803 TEMPORARY WORKS WRITTEN OFF
180301 Temporary Works Written off

180302 Capital Expenditure Not Represented by Assets
10/24/2002 134
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1804 PROVISION FOR BAD DEBTS/ADVANCES
180401 Provision for Bad and Doubtful Debts

180402 Provision for Bad and Doubtful Construction Advances
180409 Provision for Bad and Doubtful Advances
180415 Provision for Tariff Adjustment
180416 Provision for Interest and Interest Differential on SEB Bonds
10/24/2002 135
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1805 PROVISION FOR BAD AND DOUBTFUL CLAIMS
180501 Provision for Bad and Doubtful Claims
10/24/2002 136
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1806 PROVISION FOR STORES - OTHERS
180601 Provision for Shortages in Stores

180602 Provision for Shortages in Construction Stores
180603 Provision for Obsolescence in Stores
180610 Provision for Other Losses of Stores
180621 Provision for Gratuity
180622 Provision for shortages in fixed asset on physical verification
180623 Provision for dimunition in the value of long term investments
10/24/2002 137
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1807 BAD DEBTS WRITTEN OFF
180701 Bad Debts Written off (Gross)
10/24/2002 138
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1808 SHORTAGES IN STORES WRITTEN OFF
180801 Shortages in Stores Written off-Constn. Stores Gross

180811 Shortages in Stores Written off-O&M Spares-Gross
180821 Shortages in Stores Written off- Fuel - Gorss
180831 Shortages in Stores Written off- Other Stores - Gross
10/24/2002 139
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1809 OTHER LOSSES WRITTEN OFF
180901 Bad and Doubtful Advances Written off

180902 Bad and Doubtful Claims Written off
180903 FIXED ASSETS WRITTEN OFF
180911 Loss on Sale of Construction Stores
180912 Loss on Sale of O&M Stores
180913 Loss of Material in Transit
180914 Detailed Project Report expenses - Written off
180920 Other Losses Written off
10/24/2002 140
CHART OF ACCOUNTS
1 EXPENSES 19 CORPORATE EXPENSES
ACCOUNT
CODE DESCRIPTION
1901 TRANSFER OF EXPENSES
190101 Expenses transferred to CC
10/24/2002 141
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1902 TAXES AND PROVISIONS
190201 Income Tax and Provisions

190202 Wealth Tax and Provisions
190203 Income Tax Provision on Dividend
190251 INCOME-TAX RECOVERABLE FROM SEBS/ BENEFICIARIES
10/24/2002 142
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1903 AMOUNT WRITTEN BACK FROM RESERVES
190301 Foreign Exchange Fluctuation Reserve

190302 Bonds Redemption Reserve
190303 Investment Allowance Reserve
190304 Capital Reserve
190305 Deferred Taxation Reserve
10/24/2002 143
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1904 APPROPRIATIONS FROM PROFIT
190401 Foreign Exchange Fluctuation Reserve

190402 Bonds Redemption Reserve
190405 Foreign Project reserve
190410 General Reserve
10/24/2002 144
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1905 PROPOSED DIVIDEND
190501 Proposed Dividend

190502 Interim Dividend
10/24/2002 145
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
1909 ADJUSTMENTS
190902 Adjustment of Profit/Loss of Previous yr
10/24/2002 146
CHART OF ACCOUNTS
2 SHARE HOLDERS FUND 21 EQUITY SHERE CAPITAL
ACCOUNT
CODE DESCRIPTION
2101 ISSUED SUBSCRIBED, PAID UP CAPITAL
210101 Equity Share Capital Paid Up-Singrauli 600 MW

210102 Equity Share Cpital Paid Up-Singrauli 1400MW
210105 Equity Share Capital Paid Up - Korba - 1100MW
210106 Equity Share Capital Paid Up - Korba - 1000 MW
210109 Equity Share Capital Paid Up-Ramagundam 1100 MW
210110 Equity Share Capital Paid Up-Ramagundam 1000 MW
210113 Equity Share Capital Paid Up- Farakka 600 MW
210114 Equity Share Capital Paid Up- Farakka 1000 MW
210115 Equity Share Capital Paid up - Farakka Stage III
210117 Equity Share Capital Paid Up- Rihand 1000 MW
210118 Equity Share Capital Paid Up -Rihand TL
210120 Equity Share Capital Paid Up- Vindhyachal 1260 MW
210121 Equity Share Capital Paid up - Vindhyachal Stage II
210122 Equity Share Capital Paid Up- Kahalgaon 840 MW
210125 Equity Share Capital Paid Up- Muradnagar 840 MW
210128 Equity Share Capital Paid Up -CTP I
210131 Equity Share Capital Paid Up -Talcher
210141 Equity Share Capital Paid up - Auraiya
210142 Equity Share Capital Paid up - Anta 430
210143 Equity Share Capital Paid up - Kawas
210144 Equity Share Capital Paid up - DGPP
210145 Equity Share Capital Paid up - Gandhar Gas Power Project 650 MW
210146 Equity Share Capital Paid up - FARIDABAD GAS POWER PROJECT 400 MW
10/24/2002 147
CHART OF ACCOUNTS
2 SHARE HOLDERS FUND 21 EQUITY SHERE CAPITAL
ACCOUNT
CODE DESCRIPTION
2102 SHARE CAPITAL DEPOSIT
210201 Share Capital Deposit
10/24/2002 148
CHART OF ACCOUNTS
2 SHARE HOLDERS FUND 22 RESERVES & SURPLUSES
ACCOUNT
CODE DESCRIPTION
2201 CAPITAL RESERVE

220102 Capital Contribution from Consumers
10/24/2002 149
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
2202 STATUTORY RESERVES

220202 Bond Redemption Reserve
220203 Reserve for Exchange Rate Variation
220204 Deferred Taxation Reserve
220205 Foreign Project Reserve
220206 Foreign Consultancy Turnkey Contract Reserve Account
220211 INVESTMENT ALLOWANCE RESERVE (UTILISED)
220220 DEPRECIATION RESERVE (BTPS)
10/24/2002 150
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
2203 GENERAL RESERVE
220301 General Reserve

220306 Surplus As Per Profit & Loss A/C
10/24/2002 151
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
2205 GRANTS IN AID FROM GOVERNMENT OF INDIA
220501 Grants-in-aid from GOI and Others for Capital Expenditure on Survey & Investn.
220520 Grants-in-aid from GOI and Others for Research and Development
10/24/2002 152
CHART OF ACCOUNTS
3 INTER UNIT ACCOUNTS 31 CONSTRUCTION ACCOUNTS
ACCOUNT
CODE DESCRIPTION
3101 INTER UNIT ACCOUNTS CONSTRUCTION
310110 Head Office

310111 Singrauli STPP
310112 Korba STPP
310113 Ramagundam STPP
310114 Farakka STPP
310115 Rihand STPP
310116 Vindhyachal STPP
310117 NCTPP-Dadri
310118 Kahalgaon STPP
310119 BALCO Captive Power Plant
310120 Talcher STPP
310121 Auraiya Gas Power Project
310122 Anta Gas Power Project
310123 Kawas Gas Power Project
310124 Dadri Gas Power Project
310125 Kayamkulam STPP
310126 Mangalore STPP
310127 Unchahar STPP
310128 SIMHADARI STPP
310129 SIPAT
310130 Gandhar Gas Project
310131 Talcher (New) (Taken over from OSEB)
310132 Faridabad Gas Power Project
310133 Barh STPP
310137 Yamunanagar STPP
310138 CSES Muradnagar
310139 NOIDA Office - Constn. Group
310140 NOIDA Residential Project
310141 T&CC Office, Calcutta
310142 T&CC OFFICE, CHENNAI
310151 Northern Region Headquarters,Allahabad
310152 Western Region Headquarters, Bombay
310153 Southern Region Headquarters,Hyderabad
310154 Eastern Region Headquarters,Patna
310155 NCR Headquarters,New Delhi
310156 EOC NOIDA Office
310163 Tanda Thermal Power Plant
310171 Lalmatia Project Patna
310175 Koldam Hydroelectric Power Project
10/24/2002 153
CHART OF ACCOUNTS
3 INTER UNIT ACCOUNTS 34 WROKING CAPITAL
ACCOUNT
CODE DESCRIPTION
3401 CASH CREDIT FUND ACCOUNTS COROPRATE CENTRE
340101 Cash Credit Fund A/c Corporate Centre

340102 CC Fund A/c - Noida
340103 Cash Credit Fund - Sales Realization A/c-C.C.
340104 Cash Credit Fund - Sales Realization A/c-N.R.
340105 Cash Credit Fund - Sales Realization A/c-W.R.
340106 Cash Credit Fund - Sales Realization A/c-S.R.
340107 Cash Credit Fund - Sales Realization A/c-E.R.
340108 Cash Credit Fund - Sales Realsn A/c - NCR Gas Projects
10/24/2002 154
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
3402 CASH CREDIT FUND ACCOUNTS PROJECTS/TLS
340210 Head Office

340211 Singrauli STPS
340212 Korba STPS
340213 Ramagundam STPS
340214 Farakka STPS
340215 Rihand STPS
340216 Vindhyachal STPS
340217 NCTPP-Dadri
340218 Kahalgaon STPS
340219 BALCO Captive Power Plant
340220 Talcher STPS
340221 Auraiya Gas Power Station
340222 Anta Gas Power Station
340223 Kawas Gas Power Station
340224 Dadri Gas Power Station
340225 Kayamkulam STPS
340226 Mangalore STPS
340227 Unchahar STPS
340228 SIMHADRI TPP
340229 SIPAT
340230 Gandhar Gas Station
340231 Talcher (New) (Taken over from OSEB)
340232 Faridabad Gas Power Station
340233 Barh STPP
340237 Yamunanagar STPS
340239 NOIDA OFFICE- CONSTN. GROUP
340240 NOIDA RESIDENTIAL PROJECT
340241 T&CC Office, Calcutta
340242 T&CC OFFICE, CHENNAI
340251 Northern Region Headquarters,Allahabad
340252 Western Region Headquarters, Bombay
340253 Southern Region Headquarters,Hyderabad
340254 Eastern Region Headquarters,Patna
340255 NCR Headquarters,New Delhi
340256 EOC NOIDA Office
340263 Tanda Thermal Power Project
340275 Koldam Hydroelectric Power Project
10/24/2002 155
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
3403 CASH CREDIT FUND A/C-CORPORATE CONSULTANCY GROUP
340301 Cash Credit Fund A/c -Corp. Consultancy Wing

340302 Cash Credit Fund A/c - DESU (Mandaula)
340303 Cash Credit Fund A/c - Dubai TransmissnContract
340304 Cash Credit Fund A/c-IOC (Karnal)
340305 Cash Credit Fund Account - Dubai
340306
340307 Cash Credit Fund Account - IOCL Karnal
340308 Cash Credit Fund Account - TNEB A/c
340309 Cash Credit Fund Account - EPDCI A/c
340310 Cash Credit Fund Account - Hatta A/c
340311 Cash Credit Fund Account - Nepal A/c
340312 Cash Credit Fund A/c-SPGL(Kakinada)
10/24/2002 156
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
3405 CASH CREDIT FUND A/C-TRANSFER OF SALES
340510 Transfer of Sales -C.C.

340511 Transfer of Sales -SSTPS
340512 Transfer of Sales -KSTPS
340513 Transfer of Sales -RSTPS
340514 Transfer of Sales -FSTPS
340515 Transfer of Sales -Rh.STPS
340516 Transfer of Sales -VSTPS
340517 Transfer of Sales -NCTPP
340518 Transfer of Sales -Kh.STPS
340519 Transfer of Sales -BCPP Korba
340520 Transfer of Sales -TSTPS
340521 Transfer of Sales -Gas Project Auraiya
340522 Transfer of Sales -Gas Project Anta
340523 Transfer of Sales -Gas Project Kawas
340524 Transfer of Sales - Dadri Gas Station
340525 Transfer of Sales - Kayamkulam
340527 Transfer of Sales - FGUTPS
340528 Transfer of Sales - Simhadri
340530 Transfer of Sales - Jhanor GGPS
340531 Transfer of Sales - TTPS (Taken over)
340532 Transfer of Sales - Faridabad GPP
340533 Transfer of Sales - Barh STPP
340551 Transfer of Sales -N.R.
340552 Transfer of Sales -W.R.
340553 Transfer of Sales -S.R.
340554 Transfer of Sales -E.R.
340555 Transfer of Sales - NCR HQ
340563 Transfer of Sales - Tanda TPP
340575 Transfer of Sales - Koldam HPP
10/24/2002 157
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
3409 CONSULTANCY-CUSTOMER DEPOSIT FUND A/C
340901 DESU Mandaula Sub-station Ghaziabad

340902 Raichur-Munirabad LILO Deposit Work(KEB)
340903 Munirabad Deposit Work
340904 Cash Credit Fund Account - MPEB Deposit Work
340905 Cash Credit Fund Account - GAIL Deposit Work
340906 Cash Credit Fund Account - RAILWAY Deposit Work
340907 PGCIL - FARIDABAD SWITCHYARD WORK
340908 PGCIL - KAYAMKULAM QUARTERS WORK
10/24/2002 158
CHART OF ACCOUNTS
4 LOAN FUNDS 41 SECURED LOANS
ACCOUNT
CODE DESCRIPTION
4101 CASH CREDIT FROM BANKS
410101 Cash Credit - State Bank of India, Industrial Finance Branch, New Delhi
410102 Cash Credit - Canara Bank, Nehru Place
410103 Cash Credit - Central Bank of India Nehru Place
410104 Cash Credit - State Bank of Patiala Connaught Place
410105 Cash Credit - State Bank of Hyderabad Nehru Place, New Delhi
410106 Cash Credit - State Bank of Mysore Nehru Place,New Delhi
410107 Cash Credit - Bank of Baroda,Parl.Street
410108 Cash Credit - Union Bank of India, Industrial Finance Branch,New Delhi
410109 Cash Credit - Dena Bank,Darya Ganj
410110 Cash Credit - Punjab & Sind Bank, Industrial Finance Branch,New Delhi
410111 Cash Credit - State Bank of Travancore Karol Bagh
410112 Cash Credit - Oriental Bank of Commerce,Nehru Place
410113 Cash Credit - Indian Overseas Bank, Nehru Place Branch,New Delhi
410114 Cash Credit - State Bank of Bikaner & Jaipur, Connaught Place
10/24/2002 159
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4102 COMMERCIAL PAPER
410201 Commercial Paper
10/24/2002 160
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4104 BONDS

410412 9% (Taxfree) NonCum Bonds(Pvt.Placement) Series V,1999
410413 13% Non-cumulative Bonds (Pvt.Placement) Series VI,1998
410415 9% (Taxfree) NonCum Bonds(Pvt.Placement) SeriesVIII,2002
410417 16.5 % REGULAR RETURN NON-CUM. BONDS Series X,2001
410418 TRIPLE MONEY BONDS SERIES X,2001
410419 15.5% NON-CUM.BONDS (PVT.PLACEMENT) SERIES XI,2001
410420 14 % NON-CUM. BONDS (PVT. PLACEMENT) Series XI,2001
410421 10.5 % (TAX-FREE) NON-CUM. BONDS (PVT. PLACEMENT) SERIES XI,2001
410423 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeemable Principal Parts (SR
Series XII, 2011
410424 9.55 % Secured Non Cumulative Non Convertible Taxable Redeemable Bonds Series XIII-A, 18.04.2008
410425 9.55 % Secured Non Cumulative Non Convertible Taxable Bonds with Separately Transferable Redeemable
Principal Parts (SRTPP) Series XIII-B, 30.04.2008
410426 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each with Separately Transf
Redeemable Principal parts (STRPP) Series X1V, 1.08.2006
10/24/2002 161
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4106 INTEREST ACCRUED AND DUE ON BONDS

410623 Interest accrued and due on 10% Secured Non-convertible Taxable Bonds with Separately Transferable
Redeemable Principal Parts (SRTPP) - Series XII, 2011
410624 Interest accrued and due on 9.55% Bonds - Series XIII -A
410625 Interest accrued and due on 9.55% Bonds - Series XIII -B
410626 Interest accrued and due on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh e
with STRPP Series X1V, 1.08.2006
10/24/2002 162
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4107 UNCLAIMED INTEREST ON BONDS

410723 Unclaimed Interest on 10% Secured Non-convertible Taxable Bonds with Separately Transferable Redeema
Principal Parts (SRTPP) - Series XII, 2011
410724 Unclaimed Interest on 9.55% Bonds - Series XIII-A
410725 Unclaimed Interest on 9.55% Bonds - Series XIII-B
410726 Unclaimed interest on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lakh each w
SRTPP Series X1V, 1.08.2006
10/24/2002 163
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4111 SECURED LOAN FROM FINANCIAL INSTITUTIONS AND OTHER

AGENCIES
411101 Unit Trust of India - II

411102 Unit Trust of India - III
411103 Unit Trust of India - IV
411111 Life Insurance Corpn. of India (LIC-I)
411112 Life Insurance Corpn. of India (LIC-II)
411121 Housing Development Finance Corporation Ltd.
10/24/2002 164
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4115 INTEREST ACCRUED AND DUE ON SECURED LOANOTHER THAN

BONDS/DEBENTURES
411501 Interest Accrued and due on UTI Loan -II

411502 Interest Accrued and due on UTI Loan-III
411503 Interest Accrued and due on UTI Loan- IV
411511 Interest Accrued and due on LIC Loan-I
411512 Interest Accrued and due on LIC Loan-II
411521 Interest Accrued and Due on HDFC Loan
10/24/2002 165
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4118 FOREIGN CURRENCY SECURED LOANS
411801 LOAN FROM INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT, USA
411802 LOAN FROM IBRD (LOAN-3632 A) US $
411803 LOAN FROM IBRD (LOAN-3632 B) DM
10/24/2002 166
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4119 INTEREST ACCRUED AND DUE
411901 Interest Accrued and due on IBRD Loan
10/24/2002 167
CHART OF ACCOUNTS
4 LOAN FUNDS 42 UNSECURED LOANS
ACCOUNT
CODE DESCRIPTION
4201 LOANS FROM GOVERNMENT OF INDIA
420101 Loans from GOI -SSTPS 600 MW

420102 Loans from GOI -SSTPS 1400 MW
420105 Loans from GOI -KSTPS 1100 MW
420106 Loans from GOI - KSTPS 1000 MW
420109 Loans from GOI -RSTPS 1100 MW
420110 Loans from GOI -RSTPS 1000 MW
420113 Loans from GOI -FSTPS 600 MW
420114 Loans from GOI -FSTPS 1000 MW
420117 Loans from GOI -Rihand 1000 MW
420121 Loans from GOI -VSTPS 1260 MW
420124 Loans from GOI -Kh.STPS 840 MW
420125 Loans from GOI -NCTPP 840 MW
420131 Loans from GOI -TSTPS
420141 Loans from GOI - AUGPP 600 MW
420142 Loans from GOI - ANGPP 430 MW
420143 Loans from GOI - KGPP 600 MW
420144 Loans from GOI - DGPP 817 MW
420145 Loans from GOI - JGPP 600 MW
420146 LOANS FROM GOI - FARIDABAD GPP 430MW
10/24/2002 168
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4202 LOANS FROM STATE GOVERNMENTS
420201 Loan from Govt. of Orissa (TTPS)
10/24/2002 169
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4204 FIXED DEPOSITS FROM PUBLIC
420401 Public Deposit Scheme - A

420402 Public Deposit Scheme - B
420403 Public Deposit Scheme - C
420404 Public Deposit Scheme - D
10/24/2002 170
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4207 FOREIGN CURRENCY LOANS GUARANTEED BY THE GOVERNMENT OF

INDIA
420701 West Merchant Bank Ltd. (SCMB)

420702 Industrial Bank of Japan (IBJ-I)
420703 EXIM Bank Japan
420704 Syndicate of IBJ & Other Banks (IBJ-II)
420705 Bankers' Trust Company,Hongkong (BTCO)
420706 French Export Credit
420707 Belgian Export Credit
420708 Banque Paribas and Banque Francois Du Commerce Exterior
420709 Asian Development Bank,Phillipines
420711 THE SUMITOMO BANK LIMITED, HONGKONG-I
420712 SOCIETE GENERALE ASIA LTD.
420713 THE SUMITOMO BANK LTD.,HONGKONG-II
420714 ING BEARINGS (PGCIL)
420715 BANKAMERICA, SINGAPORE LTD.
420718 OECF LOAN FOR SIMHADRI PROJECT
420720 SBI, NEW YORK
420725 SBI, Tokyo
420726 State Bank of India, New York II
420728 THE SUMITOMO BANK LTD. HONGKONG III
420729 JBIC Loan (Tranche II) Simhadri Project
420730 State Bank of India - New York III
420731 JBIC Loan, (Tranche III), Simhadri Project
420760 Others
10/24/2002 171
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4209 UNSECURED LOANS FROM FINANCIAL INSTITUTIONS AND OTHER

AGENCIES
420901 Unsecured Loan from UTI - I

420902 UNSECURED LOAN FROM HDFC
420903 UNSECURED LOAN FROM SBI
420904 UNSECURED LOAN FROM ICICI LTD
420910 Others
420935 ICICI - II
420936 BANK OF MAHARASHTRA
420937 INDIAN OVERSEAS BANK
420938 STATE BANK OF INDORE
420939 Vijaya Bank
420941 Bank of Patiala
420942 State Bank of Punjab
420946 UCO Bank
420947 Jammu and Kashmir Bank Ltd.
420950 HDFC III
420952 Indian Bank
420957 ICICI - III
420964 Unsecured loan from Allahabad Bank
420965 Unsecured Loan from Corporation Bank
420966 Unsecured loan from Central Bank of India
10/24/2002 172
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
4211 INTER CORPORATE LOANS
421101 Inter Corporate Loans
10/24/2002 173
CHART OF ACCOUNTS
5 FIXED CAPITAL EXPENDITURE 51 GROSS BLOCK - FIXED
ACCOUNT ASSETS
CODE DESCRIPTION
5101 LEASE HOLD LAND INCLUDING DEVELOPMENT EXPENDITURE
510101 Leasehold Land-Plant/Office

510102 Leasehold Land-Town Ship
510121 Site Clearance and Levelling - LeaseholdLand-Plant Area
510122 Rehabilitation & Resettlement Expenses Lease Hold-Plant Area
510124 Site Clearance and Levelling - LeaseholdLand-Township Area
510125 Rehabilitation & Resettlement Expenses Lease Hold-Township Area
10/24/2002 174
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5102 FREEHOLD LAND INCLUDING DEVELOPMENT EXPENSES
510201 Freehold Land-Plant/Office

510202 Freehold Land-Township
510221 Site Clearance and Levelling -Plant AreaFreehold Land
510222 Rehabilitation & Resettlement Expenses Free hold Land-Plant Area
510224 Site Clearance and Levelling-Township Freehold Land
510225 Rehabilitation & Resettlement Expenses Free hold Land-Township Area
10/24/2002 175
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5103 UNCLASSIFIED LAND INCLUDING DEVELOPMENT EXPENSES
510301 Unclassified Land - Plant/Office

510302 Unclassified Land-Township
510321 Site Clearance & Levelling-Unclassified Land-Plant Area
510322 Rehabilitation & Resettlement Expenses Unclassified Land-Plant Area
510324 Site Clearance & Levelling-Unclassified Land-Township
510325 Rehabilitation & Resettlement Expenses Unclassified Land-Township Area
10/24/2002 176
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5107 ROADS, BRIDGES, CULVERTS AND HELIPADS
510701 Permanent Roads-Plant Area

510702 Permanent Roads-Township
510704 Kutcha Roads - Township
510711 Bridges & Culverts Plant Area
510720 Aerodrome, Helipads & Airstrips Permanent
510721 Aerodrome, Helipads & Airstrips Temporary
10/24/2002 177
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5109 BUILDINGS PLANT
510901 Main Plant Buildings

510903 Service Buildings including MGR WorkshopBuildings
510909 Miscellaneous Steel Structures includingCivil Works
510942 Building Temporary Construction- Auxilliary Buildings
510943 HVDC Buildings
510954
10/24/2002 178
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5110 BUILDINGS OTHERS
511021 Administrative Building-Freehold Auxilliary Buildings

511022 Administrative Building-Leasehold
511030 Buildings with Dwelling Unit Plinth Areanot exceeding 80 sq.mtrs.
511031 Residential Buildings Township
511032 Service Buildings - Township
511041 Buildings Temporary Construction Residential
511042 Buildings Temporary Construction Auxilliary Buildings
511043 Buildings Temporary Construction Labour Colony
511044 Buildings Temporary Construction Office Stores and Sheds.
10/24/2002 179
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
511101 Temporary Erections including Wooden Structure Plant/Office

511102 Temporary Erections including Wooden Structure-Township
511103 Temporary Fencing-Plant
511104 Temporary Fencing-Township
10/24/2002 180
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5112 WATER SUPPLY, SEWERAGE & DRAINAGE - MACHINES & PIPELINES
511201 Water Supply and Drains - Plant

511202 Sewerage & Effluent Disposal Sys -Plant
511204 Water Supply System-Township
511205 Sewerage and Drainage System-Township
511207 Temporary Construction Water Supply- Township
511208 Temporary Construction Sewerage & Drainage System-Township
511210 Temporary Construction Water Supply and Drains - Plant
511211 Temporarty Construction Sewerage and Effluent Disposal System - Plant
10/24/2002 181
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5113 WATER SUPPLY,SEWERAGE & DRAINAGE - CIVIL WORKS & OTHERS
511301 Water Supply & Drains-Plant Area

511302 Sewerage & Effluent Disposal-Plant Area
511304 Water Supply System -Township
511307 Temporary Construction-Water Supply- Township
511308 Temporary Construction -Sewerage & Drainage System- Township
511310 Temporary Construction -Water Supply & Drains -Plant
511311 Temporary Construction -Sewerage & Effluent Disposal -Plant
10/24/2002 182
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
10/24/2002 183
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

10/24/2002 184
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
10/24/2002 185
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

512102 Turbine Generator - including EOT Cranes
512107 Cooling Water System Inculding Cooling Towers
512108 Control and Instrumentation Equipments
512111 Chimney
512113 Power Station Switchyard
512116 Mechanical & Auxilliary Equipments
512122 MGR Wagons
512151 Towers
512152 Conductors and Earth Wire
512153 Accessories for Conductors & Earthwire
512155 Sub-Station Equipments 100 KVA and Below
512158 400/220/132 KV Switchyards at NTPC Sites
512159 400/220/132 Kv Switchyards at SEB Sites
512160 Common Facilities Owened by NTPC and SEBSubstation -Plant & Machinery Items
512161 Telemetering Equipments
512162 Static Var Compensator
512163 Thyristor Valves incl. Valve Cooling
10/24/2002 186
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

512167 Arrestors
512175 Turbine Generator-Gas Projects
512176 Naptha Handling System - Gas Projects
512177 C&I System Equipments -Gas Projects
512178 AC Ventilation /Fire Fighting System/ Black Start Equipments-Gas Projects
10/24/2002 187
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

512204 Tractor, Trailors and Heavy Duty Vehiclefor Constructions
512207 Cranes
10/24/2002 188
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
512301 Construction Power Supply System - Plant

512310 Permanent Power Supply System - Plant
10/24/2002 189
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5125 VEHICLES
512501 Buses & Trucks -Plant/Office

512502 Buses & Trucks-Township
512503 Jeeps-Plant/Office
512504 Jeeps-Township
512507 Motor Cycles, Scooters-Plant/Office
512508 Motor Cycles, Scooters-Township
512510 Cycles-Plant/Office
512511 Cycles-Townshilp
10/24/2002 190
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5126 AIR CRAFT AERO ENGINES SPEED BOATS
512601 Aircrafts
512602 Aero Engines
512603 Speed Boats/Motors Boats
10/24/2002 191
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
513001 Furniture-Township
513002 Furniture-Canteen
513003 Furniture-Office & Others
513004 Fixture Partition in Own Buldgs. Office
513005 Fixture Partition in Own Bldgs Township
513012 Fixture-Fans-Plant/Office
513013 Fixture-Fans-Township
513014 Fixture-Other Elect. Fittings Plant/off.
513015 Fixture-Other Electrical Fittings - Township
10/24/2002 192
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5131 EDP,WP MACHINES & SATCOM EQUIPMENT
513101 Mainframe Computer

513102 Satellite Communication System
513103 Personal Computers along with Accesories
513110 Other EDP Machines
10/24/2002 193
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

513203 Refrigerators,Aircoolers,Watercoolers & Airconditioners-Township
513204 Refrigerators,Aircoolers,Watercoolers & Airconditioners-Plant/Office
513209 Community Centre Equipments
513212 Interior Communication Equipments - Township
513213 Interior Communication Equipments-Plant/Office
10/24/2002 194
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION

MACHINERY LAB.
513301 R&D Laboratory Equipments Other than Plant and Machinery Lab.
513331 Capital Cost of Equipment for CENPEEP
10/24/2002 195
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
10/24/2002 196
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
514001 Plant and Machinery, loose tools and scientific appliances costing upto Rs5000
10/24/2002 197
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5141 ASSETS OWNED BY GOVERNMENT OF INDIA
514102 Assets Owned by GOI
10/24/2002 198
CHART OF ACCOUNTS
ACCOUNT ASSETS
CODE DESCRIPTION
5151 UNSERVICEABLE/OBSOLETE ASSETS
515101 Unserviceable/Obsolete Assets
10/24/2002 199
CHART OF ACCOUNTS
5 FIXED CAPITAL EXPENDITURE 52 FIXED ASSETS -
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5201 LEASEHOLD LAND INCLUDING DEVELOPMENT EXPENSES
520101 Leasehold Land - Plant/Office

520102 Leasehold Land - Township
520121 Site Clearance and Levelling - LeaseholdLand - Plant Area
520122 Rehabilitation & Resettlement Expenses Lease Hold-Plant Area
520124 Site Clearance and Levelling - LeaseholdLand Township Area
520125 Rehabilitation & Resettlement Expenses Lease Hold-Township Area
10/24/2002 200
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
520701 Permanent Roads-Plant Area

520702 Permanent Roads-Township
520703 Kuchcha Roads- Plant
520704 Kuchcha Roads-Township
520711 Bridges,culverts-Plant
520712 Bridges,culvert- Township
520720 Aerodrome,helipads-Pmt
520721 Aerodrome,helipads-Temporary
10/24/2002 201
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
520901 Main Plant Buildings Projects/TLs

520903 Servivce Buildings including MGR Workshop Buildings
520942 Building Temporary Construction Auxilliary Buildings
10/24/2002 202
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
521021 Administrative Building - Freehold

521022 Administrative Building - Leasehold
521030 Buildings with Dwelling unit Plinth Areanot exceeding 80 sq.mtrs.
521041 Buildings Temporary Construction Residential
521042 Buildings Temporary Construction Auxilliary Buildings
521043 Buildings Temporary Construction Labour Colony
521044 Buildings Temporary Construction Office Stores and Sheds
10/24/2002 203
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
521101 Temporary Erections including Wooden Structure- Plant/Office

521102 Temporary Erections including Wooden Structure-Township
10/24/2002 204
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5212 WATER SUPPLY SEWERAGE AND DRAINAGE - MACHINES & PIPELINES
521201 Water Supply & Drains-Plant

521202 Sewerage and Effluent Disposal - Plant
521205 Sewerage and Drainage System - Township
521207 Temporary Construction Water Supply Township
521208 Temporary Construction Sewerage and Drainage System - Township
521210 Temporary Construction Water Supply and Drains - Plant
521211 Temporary Construction Sewerage and Effluent Disposal System - Plant
10/24/2002 205
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5213 WATER SUPPLY,SEWERAGE & DRAINAGE - CIVIL WORKS & OTHERS
521301 Water Supply & Drains- Plant Area

521302 Sewerage & Effluent Disposal-Plant Area
521307 Temporary Construction-Water Supply- Township
521308 Temporary Construction- Sewerage & Drainage System -Township
521310 Temporary Construction-Water Supply & Drains -Plant
521311 Temporary Construction- Sewerage & Effluent Disposal- Plant
10/24/2002 206
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5215 MGR TRACK & SIGNALLING SYSTEM
521501 MGR Track and Signaling System
10/24/2002 207
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

10/24/2002 208
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
10/24/2002 209
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

522102 Turbine Generator-including EOT Cranes
522107 Cooling Water System Inclunding Cooling Towers
522108 Control and Instrumentation Equipments
522110 Electrical & Auxilliary Equipments
522111 Chimney
522121 MGR Locos and Shunting Locos
522122 MGR Wagons
522151 Towers
522153 Accessories for Conductors & Earth-wires
522155 Sub-Stations Equipments 100kva & Below
522158 400/220/132 Kv Switchyard at NTPC Sites
522160 Common Facilities Owned by NTPC at SEB Sub-Stations
522162 Static VAR Compensator
522163 Thristor Valves incl. Valve Cooling
10/24/2002 210
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

522167 Arrestors
522177 C&I Systems Equipment - Gas Projects
10/24/2002 211
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

522204 Tractor Trailors and Heavy Duty Vehiclesfor Construction
522207 Cranes
10/24/2002 212
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

522302 Power Supply System - Township
10/24/2002 213
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5225 VEHICLES
522501 Buses and Trucks-Plant/Office

522502 Buses and Trucks-Township
522503 Jeeps - Plant/Office
522504 Jeeps - Township
522507 Motor Cycle, Scooters - Plant/Office
522508 Motor Cycle, Scooters - Township
522510 Cycles-Plant/Office
522511 Cycles - Township
10/24/2002 214
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5226 AIR CRAFT/AERO ENGINES / SPEED BOATS
522601 Aircrafts
522602 Aero Engines
10/24/2002 215
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
523001 Furniture-Township
523002 Furniture-Canteen
523003 Furniture-Office & Others
523004 Fixture - Partition in Own Bldgs-Office
523005 Fixture - Partition in Own Buildings -Township
523012 Fixture- Fans- Plant/Office
523013 Fixture - Fans - Township
523014 Fixture-Other Electrical Fittings Plant/Office
523015 Fixture - Other Electrical Fittings - Township
10/24/2002 216
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

523103 Personal Computers with Accessories
10/24/2002 217
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

523203 Refrigerators,Aircoolers,Watercoolers & Airconditioners-Township
523209 Community Centre Equipments
523210 Guest House,Transit Hostel Equipments/ Appliances
523212 Interior Communication Equipments - Township
523213 Interior Communication Equipments - Plant/Office
10/24/2002 218
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION

MACHINERY LAB.
523301 R&D Laboratory Equipments Other Than Plant and Machinery Lab.
10/24/2002 219
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
10/24/2002 220
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
524001 Plant and Machinery, Loose tools and scientific appliances upto Rs5000/-
10/24/2002 221
CHART OF ACCOUNTS
ACCOUNT ACCUMULATED
CODE DESCRIPTION
5251 UNSERVICEABLE/OBSOLETE ASSETS
525101 Unserviceable/Obsolete Assets
10/24/2002 222
CHART OF ACCOUNTS
5 FIXED CAPITAL EXPENDITURE 53 CAPITAL WORK IN PROGRESS
ACCOUNT
CODE DESCRIPTION
5301 DEVELOPMENT OF LAND -LEASEHOLD
530101 Leasehold Land - Plant/Office

530102 Leasehold Land - Township
530121 Site Clearance & Levelling LeaseholdlandPlant
530124 Site Clearance & Levelling LeaseholdlandTownship
10/24/2002 223
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5302 DEVELOPMENT OF LAND -FREEHOLD
530201 Freehold Land - Plant/Office

530202 Freehold Land Township
530221 Site Clearance & Levelling Freehold Land - Plant Area
530224 Site Clearance & Levelling Freehold Land - Township
10/24/2002 224
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5303 DEVELOPMENT OF LAND -UNCLASSIFIED
530301 Unclassified Land - Plant

530302 Unclassified Land - Township
530321 Site Clearance & Levelling-Unclassified Land - Plant
530324 Site Clearance & Levelling-Unclassified Land - Township
10/24/2002 225
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
530701 Permanent Roads - Plant Area

530702 Permanent Roads - Township
530704 Kutcha Roads - Township
530711 Bridges & Culverts - Plant/Area
530720 Aerodrome, Helipads Airstrips- Permanent
530721 Aerodrome, Helipads Airstrips- Temporary
10/24/2002 226
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5308 PILING AND FOUNDATION
530801 Piling and Foundation
10/24/2002 227
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
530901 Main Plant Buildings Project

530903 Service Buildings including MGR WorkshopBuilding
530942 Building Temporary Construction - Auxilliary Buildings
530943 HVDC Buildinds
10/24/2002 228
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
531021 Administrative Buildings - Freehold

531022 Administrative Buildings - Leasehold
531030 Buildings with Dwelling Unit Plinth Areanot exceeding 80 sq.mtrs.
531041 Building Temporary Construction Residential
531042 Building Temporary Construction Auxilliary Buildings
531043 Building Temporary Construction Labour Colony
531044 Building Temporary Construction Office Stores and Sheds
531094 Internal Electrification Work - Building Temp Constn - Office, Stores and shed
10/24/2002 229
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
531101 Temporary Erections including Wooden Structure - Plant/Office

531102 Temporary Erections including Wooden Structure - Township
10/24/2002 230
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
531201 Plant Area-Water Supply & Drains

531202 Plant Area-Sewerage & Effluent Disposal System
531203 Plant Area - Water Supply and Drains Sewerage & Effluent Disposal
531204 Town Ship - Water Supply System
531205 Township - Sewerage and Drainage System
531206 Township - Water Supply Sewerage & Drainage System
531207 Temporary Constn -Water Supply -Township
531208 Temporary Construction - Sewerage & Drainage System - Township
531209 Temporary Construction - Water Supply Sewerage & Drainage System - Township
531210 Temporary Construction - Water Supply and Drains-Plant
531211 Temporary Construction - Sewerage and Effluent Disposal System - Plant
531212 Temporary Constn. - Water Supply Drains Sewerage & Effluent Disposal Sys.-Plant
10/24/2002 231
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5313 WATER SUPPLY,SEWERAGE & DRAINAGE -CIVIL WORKS & OTHERS
531301 Water Supply & Drains- Plant Area

531303 Water Supply & Drains,Sewerage &EffluentDisposal -Plant Area
531305 Sewerage & Drainage System -Township
531306 Water Supply,Sewerage & Drainage System -Township
531307 Temporary Construction -Water Supply - Township
531309 Temporary Construction -Water Supply, Sewerage & Drainage System -Township
531310 Temporary Construction -Water Supply & Drains -Plant
531311 Temporary Construction -Sewerage & Effluent Disposal -Plant
531312 Temporary Construction -Water Supply, Drains,Sewerage &Effluent Disposal-Plant
10/24/2002 232
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5315 MGR TRACK & SIGNALLING SYSTEM
10/24/2002 233
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

10/24/2002 234
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
10/24/2002 235
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
532101 Steam Generators

532102 Turbine Generator including EOT Cranes
532107 Cooling Water System including Cooler Towers
532108 Control & Instrumentaion Equipments
532109 Service & General Station
532111 Chimney
532122 MGR Wagons
532151 Towers
532153 Accessories for Conductors and Earthwires
532154 Insulator and Hardwares
532155 Sub-Station Equipments 100kv and Below
532158 400/220/132 Kv Switchyard at NTPC Sites
532162 Static Var Compensator
532170 Russian Supplies Steel & Equipment
532182 C&I System Equipment - Gas Projects
10/24/2002 236
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

532204 Tractor, Trailors and Heavy Duty Vehiclefor Constructions
532207 Cranes
10/24/2002 237
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

532302 Power Supply System - Township
10/24/2002 238
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
533002 Furniture-Storage Racks

533003 Furniture-Office & others
533004 Fixture-Partition in our Bldgs.Office
533014 Furniture-Notice Boards
10/24/2002 239
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

533103 Personal Computers with Accessories
10/24/2002 240
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
533204 Refrigeration, Air Cooling, Air Conditioning System

533212 Interior Communication Equipments -Township
533213 Interior Communication Equipments -Plant/Office
10/24/2002 241
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5333 ASSETS OWNED BY GOI
533301 Assets Owned by GOI
10/24/2002 242
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5335 SURVEY, INVESTIGATION, CONSULTANCY AND SUPERVISION CHARGES
533501 Survey, Investigation, Consultancy & Supervision Charges - Station

533509 Survey, Investigation, Consultancy & Supervision Charges - Transn. & Sub-Stn.
10/24/2002 243
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
10/24/2002 244
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5340 COMMISSIONING EXPENDITURE
534001 Pre-Commissioning Expenditure
10/24/2002 245
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5341 DIFFERENCE IN EXCHANGE RATES

534111 THE SUMITOMO BANK LIMITED, HONGKONG-I
534113 THE SUMITOMO BANK LIMITED, HONGKONG-II
534116 IBRD (LOAN-3632 A) US$
534117 IBRD (LOAN-3632 B) DM
534118 OECF LOAN FOR SIMHADRI PROJECT
534120 SBI, NEW YORK
534125 Exchange Rate Variation - SBI, Tokyo
534128 THE SUMITOMO BANK LTD, HONGKONG III
534129 Difference in Exchange Rate Variation (JBIC Loan - Tranche II) - Simhadri
534130 Differene in Exchange Rate Variation - State Bank of India - New York III
534131 Difference in Exchange Rate JBIC Loan (Tranche III) Simhadri Project
534151 IBRD
534152 Cost Currency Difference on IBRD Loan
534160 Others
10/24/2002 246
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
5371 INCIDENTAL EXPENDITURE DURING CONSTRUCTION
537101 CC common expenses chargeable to IEDC - DR

537102 Projects Expenses Chargeable to IEDC Dr.
537107 IEDC Allocated to W.I.P
537109 Allocation of IEDC to Proj-Cr
537110 IEDC Adj. of Previous Year
10/24/2002 247
CHART OF ACCOUNTS
5 FIXED CAPITAL EXPENDITURE 54 CONSTRUCTION STORE &
ACCOUNT ADVANCES
CODE DESCRIPTION
5451 CONSTRUCTION STORES -STEEL
545101 Opening Stock-Steel - Dr.

545102 Purchase of Steel - Foreign Dr.
545103 Purchase of Steel - Indigenous Dr.
545104 Interdivisional Transfers-Inward - Dr
545105 Materials Received Back from Contractors - Dr.
545106 Issue to R&M - Cr
545107 Issue to Contractors - Cr
545108 Issue to Capital Work Order - Cr
545116 Issues to Others - Cr
545117 Issues to O&M - Cr
545119 Inter-Divisional Transfers-Outward-Cr
545120 Material Issued to Rerollers - Cr.
545124 Stock Differences/Adjustments/Dr/Cr
545125 Closing Stock - Steel
545126 Closing Stock Steel-Foreign
10/24/2002 248
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5452 CONSTRUCTION STORES -CEMENT
545201 Opening Stock Cement - Dr

545203 Purchase of Cement - Indigenous
545204 Inter Divisional Transfers Inward-Dr
545205 Materials Received Back from Contractors
545206 Issue to R&M - Cr
545207 Issue to Contractors - Cr
545208 Issue to Capital Work Order - Cr
545216 Issue to Others - Cr
545217 Issue to O&M - Cr
545219 Inter Divisional Transfers Outward - Cr
545224 Stock Differences/Adjustments - Dr./Cr.
545225 Closing Stock - Cement
10/24/2002 249
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5453 CONSTRUCTION STORES -OTHERS
545301 Opening Stock-Other Construction Stores

545302 Purchase of Other Foreign Dr.
545303 Purchase of Others Indigenous - Dr.
545304 Inter Divisional Transfers Inward-Dr
545305 Materials Received Back from Contractors
545306 Issue to R&M Cr
545307 Issue to Contractors Cr
545308 Issue to Capital Work Orders - Cr
545317 Issue to O&M Cr
545319 Inter Divisional Transfers Outward-Cr
545324 Stock Differences/Adjustments / Dr-Cr
545325 Closing Stock-Others Construction Stores
545351 Opening Stock (Ash Bricks) - Dr.
545353 Receipts (Ash Bricks) - Dr
545354 Inter Divisional Transfers (Ash Bricks) - Inward Dr
545355 Material received back from contractors (Ash Bricks)
545356 Issues to R&M (Ash Bricks) - Cr
545357 Issues to contractors (Ash Bricks) - Cr
545358 Issues to Capital Work Order (Ash Bricks) - Cr
545366 Issues to others (Ash Bricks) - Cr
545367 Issues to O&M (Ash Bricks) - Cr
545369 Inter Divisional Transfers (Ash Bricks) - outward
545374 Stock Difference/Adjustment (Ash Bricks) - Dr/Cr
545375 Closing Stock (Ash Bricks)
10/24/2002 250
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5454 INCIDENTAL EXPENSES ON CONSTRUCTION STORES
545401 Demurrage and Wharfage - Construction Stores

545402 Freight and Other Incidental Expenses Construction Stores
10/24/2002 251
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5455 CONSTRUCTION STORES & EQUIPMENTS IN TRANSIT/UNDER

INSPECTION
545501 Construction Stores in Transit (Steel)

545502 Construction Stores Under Inspection (Steel)
545503 Equipment/Plant & Mach in Transit
545504 Equipment/Plant & Mechinery Under Inspection.
545505 Construction Stores in Transit (Cement)
545506 Construction Stores in Transit (Others)
545507 Construction Stores under inspection (Cement)
545508 Construction Stores under Inspection (Others)
10/24/2002 252
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5456 SHORTAGES/EXCESSES OF CONSTRUCTION STORE PENDING

INVESTIGATION
545601 Steel-Excesses on Physical Verification Pending Investigation - Cr

545602 Steel-Shortages on Physical VerificationPending Investigation - Dr
545603 Cement-Excesses on Physical VerificationPending Investigation - Cr
545604 Cement-Shortage on Physical VerificationPending Investigation - Dr
545605 Other Stores-Excesses on Physical Verification Pending Investigation- Cr
545606 Other Stores-Shortage on Physical Verification Pending Investigation- Dr
10/24/2002 253
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5457 CONSTRUCTION STORES WITH CONTRACTORS
545701 Free Issue/Owner Supplied Matl Issued toContractors-Proj-Issued against SIVs

545702 Free Issue/Owner Supplied Matl Issued toContractors-TLs Issued against SIVs
545703 Free Issue/Owner Supplied Cap.Eqpt with Contractors-(Non Stock Items) Projects
545704 Free Issue/Owner Supplied Cap.Eqpt with Contractors-(Non Stock Items)-TLs
545705 Construction Stores with CWC-Nagpur
545706 Steel with Rerollers, Fabricators Etc.
545711 Free issue/owner supplied Cap. Equpt with contractors - (Non Stock Items)
545721 Construction stores with CWC - Nagpur
545731 Steel with rerollers. fabricators etc.
10/24/2002 254
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5458 CONSTRUCTION STORES - SCRAP STEEL
545801 Opening Stock - Scrap Steel

545804 Inter Divisional Transfer Dr.
545805 Material received back from Contractors
545806 Material Received R/M Dr.
545807 Issued to R/M Cr.
545808 Issued to Capital Work Order Cr.
545809 Issued for Sales
545816 Issue to Others Cr.
545817 Issue to O & M Cr.
545819 Inter Divisional Transfers Outward Cr.
545824 Stock left out Dr./Cr.
545825 Stock Adjustment A/c Dr./Cr.
545826 Closing Stock - Scrap Material
10/24/2002 255
CHART OF ACCOUNTS
ACCOUNT ADVANCES
CODE DESCRIPTION
5461 ADVANCES FOR CAPITAL EXPENDITURE
546101 Adv. to Contractors for Civil Works & Supply/Errection Contracts -GOI Cos.
546102 Adv.to Contractors for Civil Works & Supply/Erection Contracts-Non GOI Cos
546103 Secured Advance to Contractors against Matl Brought to Site-GOI Undertakings
546104 Secured Advance to Contractors against Matl Brought to Site-Non GOI Undertakin
546105 Amounts Recoverable from Contractors For Material Issued on Chargeable Basis
546106 Recovery Variance on Material Issued to Contractors
546121 Amounts Recoverable from Contractors
546151 Advances to Suppliers-GOI Undertakings
546152 Advances to Suppliers-Others
546161 Adv. to Consultants -GOI Undertakings
546162 Advance to Consultants - Others
546171 Other Advances - for Capital Expenditure
10/24/2002 256
CHART OF ACCOUNTS
6 INVESTMENTS 62 TRADE INVESTMENTS
ACCOUNT
CODE DESCRIPTION
6201 INVESTMENTS IN BUY BACK BONDS

620112 9% (Taxfree) NonCum Bonds(Pvt.Placement) Series V,1999
620115 9% (Taxfree) NonCum Bonds(Pvt.Placement) SeriesVIII,2002
620118 TRIPLE MONEY BONDS SERIES X, 2001
10/24/2002 257
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
6202 NON-TRADE INVESTMENTS
620201 Fully Paidup Equity Shares in Management & Technology Application (India) Ltd.
620202 Fully Paid up Equity Shares in Utility Powertech Ltd
620203 FULLY PAID EQUITY SHARES IN SPECTRUM POWER GENERATION LTD.
620204 FULLY PAID EQUITY SHARES IN POWER TRADING CORPORATION
620205 FULLY PAID EQUITY SHARES IN NASL
620206 Fully Paid up equity shares in SAIL - Power Supply Co. Ltd.
620207 Fully paid up Equity shares in Pipavav Power Development Company Ltd (PPDCL)
620208 Fully paid up Equity shares in Bhiliai Electric Supply Co. Ltd.
620209 Fully paid up Equity shares of Rs10/- each in NTPC Electric Supply Company Limited (NESCL)
10/24/2002 258
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
6206 TRADE INVESTMENTS - DEBENTURES / BONDS
620601 15.75% SEC. REDEEM. NON-CONV.(NON-CUM.) VIDYUT BONDS-APSEB-SERIES I/98, 2005

620602 15% SEC. REDEEM. NON-CONV.(NON-CUM.) POWER BONDS-GRIDCO-SERIES III/98, 2008
620603 15% SECURED REDEEMABLE NON-CONVERTIBLE NON-CUMU. VIDYUT BONDS APSEB 1/98
620604 13.6% Secured Redeemable Non-Convertible (Non Cumulative) bonds 1/99 - 2006
620605 13% Non Convertible Redeemable APTRANSCO Bonds Series (1/2000), 2007
620606 11.75% Redeemable Non Convertible bonds KSEB - 2000, 2007
620607 11% Redeemable Non Convertible Bonds UPSEB (Tanda) - 2000, 2010
620608 11% Redeemable Non COnvertible Bonds UPPCL - 2000, 2007
620609 13% Redeemable, Non-Convertible HVPN Bonds - 2000,2007
620610 12.5 % J & K Government Bonds - 2007 ( 7 Years)
620611 12.5 % Secured non convertible redeemable bonds (WESCO), 2007
620612 12.5 % Secured non convertible redeemable bonds (NESCO), 2007
620613 12.5 % Secured non convertible redeemable bonds (SOUTHCO), 2007
620614 12.5 % Secured non convertible redeemable bonds (GRIDCO),2007
620615 12.3% Non convertible redeemable bonds, Power bonds series 2/2001 APPFCL, 2008
620616 14 % Non convertible redeemable non cumulative bonds (GEB), 2008
620617 11 % Non convertible redeemable non cumulative bonds (GEB), 2009
620618 11 % Non convertible reseemable non cumulative bonds (HVPNL), 2011
620619 12.20% Redeemable, Non-Convertible, Non-Cumulative PSEB Bonds of Rs Five Lac each, series 4th (
2001), 2008
10/24/2002 259
CHART OF ACCOUNTS
6 INVESTMENTS 64 INVESTEMNTS (NON-TRADE)
ACCOUNT
CODE DESCRIPTION
6401 OTHER THAN TRADE INVESTMENT (UNQUOTED)
640101 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.SSTPS
640102 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.KSTPS
640103 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.& Thrift Coop.RSTPS
640104 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.FSTPS
640105 Fully Paid up Shares of Rs 25/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.VSTPS
640106 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Anta
640107 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Kawas
640108 Fully Paid up Shares of Rs 10/- each in NTPC Empls.Consrs.Coop.Soc. Ltd.Kaniha
640131 Fully paid up shares of Rs10/- each in Ankapalli Rural Elect.Corpn.Karnataka
640150 DEPRECIATION RESERVE FUND INVESTMENT (BTPS)
10/24/2002 260
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 71 INVENTORIES
ACCOUNT
CODE DESCRIPTION
7101 FUEL
710101 Opening Stock of Coal Dr

710102 Purchase of Coal Dr
710103 Issue of Coal to Plant Cr
710104 Issue of Coal to Others Cr
710105 Inter Divisional Transfer Inwards-Coal Transfer in Dr
710106 Inter Divisional Transfer Outwards-Coal Transfer Out-Cr
710108 Stock Differences/Adjustments - Dr/Cr
710109 Closing Stock of Coal
710111 Opening Stock of Furnace Oil LDO - Dr
710112 Purchase of Furnace Oil/LDO -Dr
710113 Issue of Furnace Oil/LDO to Plant -Cr
710115 Inter Divisional Transfer Inwards - FO/LDO Transfer in -Dr
710116 Inter Divisional Transfer Outwards- Furnace Oil/LDO transfer out -Cr.
710118 Stock Differences/Adjust.-FO/LDO -Dr/Cr.
710119 Closing Stock of Furnace Oil/LDO
710121 Opening Stock of HSD Oil - Dr
710122 Purchase of HSD Oil - Dr.
710123 Issue of HSD Oil to Plant - Cr
710124 Issue of HSD Oil to Others - Cr
710125 Inter Divisional Transfer Inwards- HSD Oil Transfer In- Dr
710126 Inter Divisional Transfer Outwards- HSD Oil Transfer out Cr
710128 Stock Differences/Adjustments-HSD-Dr/Cr
710129 Closing Stock - HSD Oil
710131 Opening Stock of Gas - Dr.
710132 Purchase of Gas - Dr.
710133 Issue of Gas to Plant - Cr.
710138 Stock Differences/Adjustments - Dr/Cr
710139 Closing Stock of Gas
710141 Opening Stock of Naphtha - Dr
710142 Purchase of Naphtha - Dr
710143 Issue of Naphtha to Plant - Cr
710148 Stock Difference/Adjustments Naphtha - Dr/Cr
710149 Closing Stock of Naphtha
10/24/2002 261
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7102 COMPONENTS AND SPARES
710201 Opening Stock of Compnonents and Spares

710202 Purchase - Foreign - Dr.
710203 Purhcase-Indigenous-Dr
710204 Inter Divisional Transfer Inwards-Dr
710205 Matls Recieved Back from Contractors -Dr
710206 Issues to R & M - Cr
710207 Issues to Contractors - Cr
710208 Issues to Capital Work Orders - Cr
710209 Issues to R & M of Vehicles -Cr.
710210 Issues to Sales - Cr
710211 Issues to Operation & Maintenance - Cr
710219 Inter Divisional Transfer Outward-Cr
710220 Stock Adjustments/Differences - Dr/Cr
710225 Closing Stock-Component and Spares
710226 Opening Stock of Other Stores
10/24/2002 262
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7103 LOOSE TOOLS
710301 Opening Stock of Loose Tools - Dr

710302 Purchase - Foreign - Dr
710303 Purchase - Indigenous - Dr
710304 Inter Divisional Transfers Inward - Dr
710306 Issues to R&M / Cr
710308 Issues to Capital Work Orders -Cr
710316 Issues to Others-Cr
710319 Inter Divisional Transfers Outward-Cr
710320 Stock Differences Adjustments Dr/Cr
710325 Closing Stock - Loose Tools
10/24/2002 263
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7104 CHEMICALS AND CONSUMABLES
710401 Opening Stock - Dr

710404 Inter Divisional Transfers-Inwadrd-Dr
710406 Issues for Consumption-Cr
710419 Inter Divisional Transfers-Outward-Cr
710420 Stock Differences/Adjustments-Dr/Cr
710425 Closing Stock
10/24/2002 264
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7105 STEEL
710501 Opening Stock - Dr

710504 Inter Divisional Transfers - Inward Dr
710505 Materials Received back from Contractors
710506 Issues to R&M - Cr
710508 Issues to Capital Work Order - Cr
710517 Issue to O&M - Cr
710519 Inter Divisional transfers - Outward
710520 Material issued to Re-rollers Cr
710524 Stock Difference / Adjustment - Dr/Cr
10/24/2002 265
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7106 CEMENT
710601 Opening Stock

710602
710605 Material Received back from Contractors
710606 Issues to R & M - Cr
710608 Issues to Capital Work Order - Cr
710617 Issues to O & M - Cr
710619 Inter Divisional Transfers - Outward Cr
710624 Stock Difference / Adjustment Dr/Cr
710651 Opening Stock - Others Dr
710653 Purchase Indigenous - Others
710655 Material Received back from Contractors
710656 Issues to R & M
710657 Issue to contractors - Others - Cr
710658 Issue to Capital Work Order - Others
710666 Issue to Others
710667 Issue to O&M - Others
710669 Inter Divisional Transfers - outwards - Cr
710674 Stock Differences / Adjustments - Dr/Cr
710675 Closing Stock - Others
10/24/2002 266
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7107 INCIDENTAL EXPENSES ON PROCUREMENT OF INVENTORIES
710701 Demurrage and Wharfage-Oil

710702 Demurrage and Wharfage-Spares and Others
710703 Freight and Other Incidental Expenses OnProcurement of Stores
710704 IAAI Clearing and Incidental Darges - CC - On procurement of stores
10/24/2002 267
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7108 SCRAP STEEL
710801 Opening Stock - Scrap Steel

710804 Inter Divisional Transfers Dr.
710805 Materials Received back from Contractors
710806 Materials Received R/M Dr.
710807 Issue to R/M Cr.
710808 Issue to Capital Work Order Cr.
710809 Issue for Sales
710816 Issue to Others Cr.
710817 Issue to O & M Cr.
710819 Inter Divisional Transfers Outward Cr.
710824 Stock left out Dr./Cr.
710825 Stock Adjustment A/c Dr./Cr.
710826 Closing Stock - Scrap Material
10/24/2002 268
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7109 INVENTORY IN TRANSIT, UNDER INSPECTION
710901 Fuel in Transit

710902 Fuel Under Inspection
710910 Components and Spares in Transit
710911 Components and Spares-Under Inspection
710920 Loose Tools in Transit
710921 Loose Tools Under Inspection
710930 Chemicals & Consumables in Transit
710931 Chemicals & Consumables Under Inspection
710940 Other Stores in Transit
710941 Other Stores under Inspection
10/24/2002 269
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7110 SHORTAGES/EXCESSES OF INVENTORY PENDING INVESTIGATION
711001 Fuel-Excess on Physical Verification Pending Investigation - Cr

711002 Fuel-Shortage on Physical Verification Pending Investigations / Dr
711003 Components & Spares & Other Stores on Physical Verification Pending Invest- Cr
711004 Components & Spares&Other Stores Shortagon Physical Verificatn Pendng Investn-Dr
711005 Loose Tools-Excess on Physical Verification Pending Investigation-Cr
711006 Loose Tools-Shortage on Physical Verification Pending Investigation-Dr
711007 Chemicals & Consumables Excess on Physical Verification- Cr
711008 Chemicals & Consumables-Shortage on Physical Verification - Dr
711009 Steel Excess on Physical Verification pending Investigation Cr.
711010 Steel Shortage on Physical Verification Pending Investigation Dr.
711011 Cement Excess on Physical Verification Pending Investigation Cr.
711012 Cement Shortage on Physical VerificationPending Investigation Dr.
10/24/2002 270
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7111 MATERIAL WITH CONTRACTORS
711101 Free issue / owner supplied Material issue to Contractors Steel

711102 Free issue / owner supplied Material issue to Contractors Cement
711103 Free issue / owner supplied Material issue to Contractors Others
10/24/2002 271
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7131 ASH PRODUCTS
713101 Opening Stock of ash bricks/products

713102 Receipt (Dr)
713103 Inter Divisional Transfers - Inward (Dr)
713104 Issue to Reapair & Maintenance Works (Cr)
713105 Issue to Capital work orders (Cr)
713106 Issue to Sales (Cr)
713107 Inter Divisional Transfers - Outward (Cr)
713108 Stock adjustemnt difference (Dr/Cr)
713109 Closing Stock of ash bricks/products
10/24/2002 272
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 72 SUNDRY DEBTORS
ACCOUNT
CODE DESCRIPTION
7201 SUNDRY DEBTORS FOR SALE OF ENERGY
720101 Debtors for Sale of Energy -UPSEB

720102 Debtors for Sale of Energy -HSEB
720103 Debtors for Sale of Energy -PSEB
720104 Debtors for Sale of Energy -RSEB
720105 Debtors for Sale of Energy -HPSEB
720106 Debtors for Sale of Energy -UT of Chandigarh
720107 Debtors for Sale of Energy -J & K
720108 Debtors for Sale of Energy -DESU
720121 Debrots for Sale of Energy -MPSEB
720122 Debrots for Sale of Energy -MSEB
720123 Debtors for Sale of Energy -GSEB
720124 Debtors for Sale of Energy -Govt. of Goa
720125 Debtors for Sale of Energy -UT of Daman & Diu
720126 Debtors for Sale of Energy -UT of Dadra, Nagar Haveli
720127 Debtors for sale of Energy - Chattisgarh SEB
720128 Debtors for Sale of Energy - Simhadri
720131 Debtors for sale of energy -APSEB
720132 Debtors for Sale of Energy -Kerela SEB
720133 Debtors for Sale of Energy -Karnataka SEB
720134 Debtors for Sale of Energy -TNEB
720135 Debtors for Sale of Energy -Pondicherry
720141 Debtors for Sale of Energy -WBSEB
720142 Debtors for Sale of Energy -OSEB
720143 Debtors for Sale of Energy -BSEB
720144 Debtors for Sale of Energy -DVC
720145 Debtors for sale of energy -Govt. of Sikkim
720146 DEBTORS FOR SALE OF ENERGY-ASEB
720160 Debtors for sale of energy - Jharkhand SEB
720161 Debtors for sale of energy -BALCO
720162 Debtors for Sale of Energy -PGCIL
720163 Debtors for sale of energy - Uttranchal Power Corporation Ltd.
720164 Debtors for Sale of Energy - Northern Railways
720169 Sundry Debtors Control A/C-Misc.
10/24/2002 273
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 72 SUNDRY DEBTORS
ACCOUNT
CODE DESCRIPTION
7202 SUNDRY DEBTORS - OTHERS
720201 Debtors for sale of fixed assets

720202 Debtors for sale of scrap and surplus material
720203 Debtors for Management Fee/Consultancy
720204 Debtors for other service rendered
720205 Debtors for sale of by products
720210 Debtors for BCPP O&M Exp.
10/24/2002 274
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 73 CASH & BANK BALANCES
ACCOUNT
CODE DESCRIPTION
7301 CASH, IMPREST & POSTAGE STAMPS IN HAND
730101 Imprest
730110 Operation Imprest of NTPC A/C
730111 Cash in Hand
730112 Drafts/Cheques in Hand
730121 Postage, Revenue Stamps in Hand
730122 Franking Machine Balance
10/24/2002 275
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7302 REMITTANCE IN TRANSIT
730201 Drafts/Cheques in Transit

730202 Remittances in Transit
730203 PDS Application Money in Transit - TT & Cheques in Transit
10/24/2002 276
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7303 DEPOSITS WITH RESERVE BANK OF INDIA
730301 PDS Margin Money A/c with RBI
10/24/2002 277
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7311 SHORT TERM DEPOSITS WITH SCHEDULED BANKS
731101 STD-(Construction)
731102 STD-(Operation)
731103 STD with Foreign Banks
731110 STD with Scheduled Banks outside India
731111 STD-NTPC (BTPS)
731112 STD-NTPC (BTPP)
731113 STD-Balco Account
731114 STD Operation Balco
731115 STD-Bonds
731116 STD IW Bonds
731117 Short Term Deposits - PDS Appln. Money
10/24/2002 278
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7312 CALL MONEY DEPOSITS WITH BANKS
731201 Call Money Deposit with Foreign Banks

731202 Call Money A/c with ANZ Grindlays Bank in US $
731203 Call Money A/c with ANZ Grindlays Bank in Dirhams
731211 Call Money Deposit with DFHI
10/24/2002 279
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7320 CURRENT ACCOUNTS WITH FOREIGN BANKS
732001 Emirates Bank International Ltd. Dubai

732002 Nepal Grindlays Bank-Kathmandu,Nepal, Nepal Rupee A/C-for consultancy wing
732003 Nepal Grindlays Bank-Kathmandu,Nepal, US $ Account -for consultancy wing
732004 ANZ Grindlays Bank - Dubai in US $
732005 ANZ Grindlays Bank - Dubai in Dirhams
732006 WEST MERCHANT BANK LIMITED,LONDON
732007 West Merchant Bank Ltd. - Pounde Sterling
10/24/2002 280
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7321 CURRENT ACCOUNTS WITH SCHEDULED BANKS
732101 STATE BANK OF PATIALA,NEHRU PLACE

732102 STATE BANK OF INDIA,CAG BRANCH,NEW DELHI
732103 STATE BANK OF BIKANER & JAIPUR,JAIPUR COLLECTORATE BRANCH
732104 Bank of Baroda,Parliament Street,N.Delhi
732105 SBI-Kailashpuram, Trichy-LC A/c
732106 Canara Bank, Nehru Place A/c No. 150
732107 Syndicate Bank,Nehru Place
732108 Punjab National Bank,Nehru Place (BALCO)
732109 State Bank of India,Overseas Branch
732110 Punjab National Bank,Parliament Street
732111 SBI - Demand deposit - BTPS-CC
732112 SBI - Demand deposit - BTPP-CC
732113 SBI-BTPS A/C
732114 SBI-BTPP A/C
732115 SBI-BTPS Receipt account
732116 Central Bank of India,Nehru Place
732117 Indian Overseas Bank,Nehru Place
732118 State Bank of Hyderabad,Nehru Place
732119 State Bank of India,Ranipur,Hardwar
732120 Oriental Bank of Commerce,Nehru Place
732121 State Bank of India,Renukoot
732122 SBI-Shakti Nagar-SSTPP
732123 PNB Durri-CA Operation NTPC-Balco
732124 Bank of Baroda Varanasi -SSTPP
732125 PNB Durri-Construction-BCPP
732126 UBI - Shakti nagar - SSTPP
732127 SBI- Varanasi - SSTPP
732128 State Bank of India,CWC Palam
732129 PNB Delhi CA Operation-NTPC Balco A/C
732130 State Bank of India,Ponda,Goa
732131 SBI-Jamnipali-KSTPP
732132 SBI-West Korba KSTPP-Construction
732133 SBI-Calcutta, Garden Reach Branch KSTPP
732134 PNB- Darri-KSTPP
732135 SBI-Bilaspur-WRTL
732136 SBI Durg-WRTL
732137 SBI, West Korba(Operations) KSTPP
732138 SBI, Nagpur-WRTL
732139 SBH,Nagpur-WRTL
732140 BOI, Nagpur-WRTL
10/24/2002 281
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732141 SBH-RSTPP
732142 PNB-Itarsi -WRTL
732143 SBI-Jabalpur (WRTL)
732144 PNB Nagpur (WRTL)
732145 SBH, Secunderabad R.P.Road
732146 SBI, Secunderabad -CTP
732147 SBI, Varanasi (VSTPP)
732148 SBI, Shakti nagar (VSTPP)
732149 UBI, Vindhyanagar- VSTPP
732150 SBI, Vindhyanagar- VSTPP
732151 SBI, Navyug market, Ghaziabad, NCTPP
732152 Syndicate Bank Dhaulana,NCTPP
732153 SBI,Vidhutnagar-NCTPP
732154 SBI -Varanasi,Rh.STPP
732155 SBI, Rihand Nagar, RhSTPP
732156 SBI, Shakti nagar RhSTPP
732157 SBI, Bhuvaneswar TSTPP
732158 SBI Auria TL NRTL
732159 SBI Anta TL NRTL
732160 SBI, Allahabad, NRTL
732161 SBI, Agra, NRTL (Since closed)
732162 SBI, Kanpur, NRTL
732163 SBI, Shaktinagar NRTL
732164 PNB, Faridabad NRTL
732165 SBI, Boarijore-Bihar-FSTPP
732166 SBI, Farrakka -FSTPP
732167 SBI, Bhawanipur Calcutta(1) FSTPP
732168 SBI- Andua, WB -FSTPP
732169 UBI -Khajuriaghat,FSTPP
732170 SBI, Bhawanipur Calcutta (II) - Rly. Freight FSTPP
732171 SBI -Kahalgaon ,Kh.STPP
732172 SBI -Bhagalpur -Kh.STPP
732173 SBI -Bhawanipur,Calcutta -Kh.STPP
732174 SBI -Bhagalpur, ERTL
732175 SBI -Rourkela, ERTL
732176 SBI -FCI, Durgapur-ERTL
732177 SBI -Behrampur - ERTL
732178 SBI -Suri ERTL
732179 SBI- Maurya Lok Branch,Patna ERTL
732180 Canara Bank, Greavs Road Branch, Madras (Inspection Office )
732181 State Bank of India,Kailaspuram,Trichy
10/24/2002 282
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732182 SBI -Ranipur, Haridwar (Imprest)

732183 SBI -Tilak road, Pune
732184 SBI, Cuff parade, Colaba Bombay,Imprest
732185 SBI -Gopalapuram Branch,Madras Office
732186 State Bank of India,Vizag
732187 State Bank of India,Ashok Marg,Lucknow
732188 SBI, Baroda, KSTPP collection account
732189 State Bank of India,BHEL,Bhopal
732190 State Bank of India,Main Branch,Bombay
732191 Canara Bank, Tamarind Lane,Bombay
732192 Syndicate Bank (Rent payment) N. Place
732193 Bank of Baroda,Bhagatalo,Surat-GPP Kawas
732194 SBI, Main Branch, Surat, GPP kawas
732195 SBI, Auraiya- GPP Auraiya
732196 State Bank of India,Nayagaon,Jabalpur
732197 Canara Bank,Mount Road,Madras
732198 State Bank of Hyderabad,Hyderabad
732199 IPO'S for collection
10/24/2002 283
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7322 APPLICATION MONEY ON ISSUE OF BONDS
732201 SBI
732202 Canara Bank
732203 Syndicate Bank
732204 SBH
732205 PNB
732206 Bank of Baroda
732207 Central Bank of India
732208 New Bank of India
732209 IOB
732210 Oriental Bank of Commerce
732211 Indian Bank
732213 Punjab & Sind Bank
732215 American Express Bank Ltd
732216 Citi Bank, NA
732217 Bank of America
732218 Dena Bank Bonds Application Money A/c
732219 Grindley`s Bank
732221 Andhra Bank
732222 Vijaya Bank
732224 Uco Bank
732225 Corporation Bank
732226 Bank of India
732227 Standard Chartered Bank
10/24/2002 284
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7323 BOND INTEREST WARRANT ACCOUNTS
732301 SBI-Int.Warrant A/c I Series 1.6.86

732302 SBI-Int.Warrant A/c I Series 30.9.86
732303 SBI-Int.Warrant A/c I Series 31-3-87
732304 SBI-Int.Warrant A/c I Series 30-9-87
732305 SBI Int.Warrant A/c Series I 31-3-88
732307 SBI -Int.Warrant A/c I Series 31-3-89
732308 SBI -Int.Warrant A/c I Series 30-9-89
732309 SBI -Int.Warrant A/c I Series 31.3.90
732310 SBI- Int.Warrant A/c Ist Issue 30.9.90 -!4 %
732311 SBI- Int.Warrant A/c Ist Issue 31.3.91 -!4 %
732312 State Bank of India Int.Warrant A/c I Series 30.09.91
732316 Central Bank of India Int.Warrant A/c II Series 30.09.91
732320 Central Bank of India Int.Warrant A/c II Series 30.09.91 10%
732321 CBI-I/W Current A/c series II 10%
732322 CBI-Int.Warrant A/c Series II 30-9-87
732323 CBI-Int Warrant A/c Series II 31-3-88
732324 CBI-I/W A/c Series II 10% 31-3-89
732326 CBI- I/W A/c Series II 10% 30-9-89
732328 CBI-I/W A/c Series II 10% 31.3.90
732329 CBI-I/W A/c Series II 14% 31.3.90
732330 CBI- Int.Warrant A/c II Issue 30.9.90 -10 %
732337 Canara Bank Int.Warrant A/c III Series 13% 30.09.91
732341 CBI-Int.Warrant A/c Series II 14%
10/24/2002 285
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732342 CBI- I/W A/c Series II 14% 30-9-87

732343 CBI -I/W Series II 14% 31-3-88
732344 Canara Bank I/W Series III 9% 31.5.88
732345 Canara Bank I/W Series III 13% 31.5.88
732346 SBI,Parlt.Street,Series I 14% 30-9-88
732347 CBI Nehru Place Series II 14% 30.9.88
732348 CBI Nehru Place Series II 10% 30.9.88
732349 Canara Bank,N.Place Series III 13% 30-9-88
732350 Canara Bank,Nehru Place Series III 9% 30-9-88
732351 Canara Bank Int.Warrant A/c Series III 13% 31.3.89
732357 Canara Bank I/W A/c III Issue 30.9.90 -13 %
732358 Canara Bank I/W A/c III Issue 30.9.90 - 9 %
732359 Canara Bank I/W A/c - III Issue 31.3.91-13 %
732360 Canara Bank I/W A/c - III Issue 31.3.91- 9 %
732361 canara Bank Int.Warrant A/c III Series 9 % 30.09.91
732362 Canara Bank Int.Warrant A/c III Series 9 % 31.03.92
732365 Indian Bank Int.Warrant A/c IV Series 9 % 01.01.92
732368 Bank of India Int.Warrant A/c V Series 9 % 01.01.92
732371 Indian Bank I/W A/c IV Issue 1.7.91 - 9 %
732374 Punjab National Bank Int.Warrant A/c VI Series 13% 01.01.92
732381 Bank of Ind. I/W A/c V Issue 1.7.90 - 9 %
732382 Bank of Ind. I/W A/c V Issue 1.1.91 - 9 %
732384 BANK OF INDIA INTT.WARR. A/C - V ISSUE - 01.01.1994 - 9%
732385 BANK OF INDIA INTT. WARR. A/C - V ISSUE - 01.01.1995 - 9%
10/24/2002 286
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732386 BANK OF INDIA I/W A/C SERIES V 9 % 01.07.95

732387 BANK OF INDIA I/W A/C SERIES V 9 % 01.01.96
732391 Canara Bank,Janpath Buy back bonds
732392 Punjab National Bank Ist Series Redemption
732393 UNION BANK OF INDIA,IF FOR II SERIES 10 % BOND REDEMPTION
732394 UNION BANK OF INDIA - VII SERIES REDEMP- TION A/C - 22.01.99
732395 UNION BANK OF INDIA - IX SERIES REDEMP- TION A/C - 31.03.99
732396 UNION BANK OF INDIA - V SERIES REDEMP- TION A/C - 11.07.99
732397 UNION BANK OF INDIA - I/W A/C SERIES VII - 22.01.99
732398 UNION BANK OF INDIA - I/W A/C SERIES IX - 22.01.99
10/24/2002 287
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732401 Indian Bank, Madras (NLC)

732402 Canara Bank, Hare Street, Calcutta
732403 SBH,Ramchandrapuram,Hyd.(Inspectn Office
732404 OBC Manduala Sub Stn. Ghaziabad
732405 OBC,Nasirpur Ghaziabad Estt Exp.
732406 Canara Bank-Lower circular road,Calcutta(Inspection Office)
732408 Canara Bank-Lower circular road,Calcutta(T & CC Group )
732409 CBI, Anta O&M Transactions
732410 CBI, Kota, GPP-Anta
732411 SBI Kawas
732412 Central Bank of India,Badarpur
732413 UCO Bank Nehru Place
732414 SBI Township Branch Malda
732415 Indian Bank,South Extension
732416 SBI Jaipur- NRTL
732417 Vijaya Bank,R.K.Puram
732418 CBI-Divyapur Auraiya
732419 PNB,Birhana Road,Kanpur - AUGPP
732420 SBI,Kota - Anta GPP
732421 CBI,Anta - Anta GPP
732422 Syndicate Bank,Ghaziabad Group - NRT/L (Since closed)
732423 SBI - Talcher
732424 United Commercial Bank,Kaniha - Talcher
732425 Central Bank of India - CTP
732426 State Bank of Maharastra,Kaglipura - Banglore
732427 SBH,Patmatlanka-Vijaywada
732428 SBI,Macherla - Nagarjunsagar
732429 State Bank of Maharastra - Khammam
732430 IOB,Khammam
732431 Allahabad Bank,Chapki -Rh.STPP
732432 OBC,Yamunanagar - YSTPP
732433 PNB,Park Street,Calcutta - FSTPP
732440 State Bank of India,Overseas Branch
732441 SBH N.Place (EXIM Bank,RSTPP,RSTPTL,CC)
732442 SBI -Collection A/c Patna
732443 SBI West Korba BCPP - (Since closed)
732444 OBC-Wright Gunj,Ghaziabad,Dadri
732445 State Bank of India,Bhubneshwar
732446 Canara Bank,Nampura,Surat
732447 Canara Bank-CA,Allahabad
10/24/2002 288
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732448 Canara Bank,Noida

732449 SBI BHEL Plant Area,Indrapuri,Bhopal-CC
732450 State Bank of Hyderabad,SCOPE Complex
732451 Vijaya Bank,Alkapuri,Baroda
732452 Dena Bank,SCOPE Complex
732453 Canara Bank,Pondicherri
732454 Bank of India Parliament Street -C.C.
732455 Uco Bank BTM Sarani,Calcutta Collection A/c C.C.
732456 Canara Bank,Nehru Place A/c No. 5369
732457 PUNJAB NATIONAL BANK - A/C NTPC UNCHAHAR TPP
732458 Bank of Baroda - A/c NTPC Unchahar (Opn)
732460 PNB Ext.Counter -BCPS Site Operation A/c
732461 SBI Jamnipali -BCPS Operation A/c
732462 SBI Kayamkulam
732463 State Bank of Travancore Harippad
732464 Allahabad Bank,Scindia House,New Delhi
732465 State Bank of Bikaner & Jaipur Connaught Place
732466 UCO Bank Sarat Bose Road,Calcutta TSTPP
732467 United Bank of India,Park Street FSTPP
732468 State Bank of India ,Daman
732469 State Bank of Saurashtra,Raopura Baroda
732470 State Bank of India,Silvassa
732471 State Bank of Saurashtra,Nehru Place
732472 State Bank of Indore,Connaught Place
732473 State Bank of Mysore,Nehru Place
732474 State Bank of Travancore,Karol Bagh
732475 State Bank of Patiala,Connaught Place
732476 Canara Bank,Nehru Place(Dubai A/c)
732477 State Bank of Hyderabad,Nehru Place Cosultancy Wing A/c
732478 State Bank of India,Bharuch
732480 Central Babk of India,Kakinada
732481 Jammu & Kashmir Bank, Connaught Place
732482 Jammu & Kashmir Bank Ltd. Jammu
732483 Canara Bank,Cuffe Parade,Bombay
732484 State Bank of India,Bhadravati WRTL
732485 UCO Bank Paradip Port TSTPP
732486 State Bank of Hyderabad,Nagpur
732487 Bank of India,Nagpur
732488 State Bank of India,MLNM College Br Allahabad
732489 State Bank of Hyderabad,Rashtrapathi Rd Secunderabad
732490 State Bank of India,Boring Road,Patna
10/24/2002 289
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732491 ICICI Bank Ltd., Hiranandani Garden, Powai, Mumbai

732492 State Bank of Hyderabad (RPO A/c)
732493 Central Bank of India,Badarpur (BTPS)
732494 Punjab National Bank,Hazratganj,Lucknow
732495 Dena Bank,Amli Branch,Silvassa
732496 STATE BANK OF HYDERABAD,CHENNAI MAIN BR.
732497 Canara Bank, EEFC A/c US $
732498 Bank of Baroda,Mandovi,Vadodara
732499 State Bank of Travancore,Pattam
10/24/2002 290
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732601 SBI,DGPB,Kamla Nehru Nagar,Ghaziabad.

732602 Punjab National Bank, NOIDA.
732603 State Bank of India,Mall Branch,Shimla Collection A/c NRHQ
732604 State Bank of India,Sector-17,ChandigarhCollection A/c NRHQ
732605 State Bank of Patiala,Panchkula,Haryana
732606 Allahabad Bank,Kahalgaon
732607 Union Bank of India, Korba
732609 Oriental Bank of Commerce Extn. Counter, Vidyutnagar.
732610 Bank of Baroda, Gandhi Nagar, Ghaziabad.
732611 State Bank of India,Ponda.Goa
732612 SBM CBAB BANGLORE
732613 Canara Bank,J.C.Road,Town Hall,Bangalore
732614 State Bank of Hyderabad,R.P. Road Secunderabad (Collection A/c - CC)
732615 State Bank of India,Bhowanipore,CalcuttaCollection A/c - CC
732616 Oriental Bank of Commerce,Nehru Place
732617 Union Bank of India, Industrial Finance
732618 Punjab & Sind Bank,IF Branch,New Delhi
732619 State Bank of Hyderabad,J.C. Road Bangalore
732620 Punjab & Sind Bank, Noida.
732621 Indian Overseas Bank,Nehru Place CC A/c
732622 Punjab National Bank,Mall Road,Patiala
732623 Bank of Baroda,Jhanor
732624 State Bank of India,Panchkula CollectionAccount
732625 Canara Bank,Kunjpura Road,Karnal site expenses account for consultancy wing
732626 State Bank of India,Industrial FinanceBrBonds Allotment Money A/c
732627 State Bank of India,Telesingha Branch
732628 Bank of Baroda,Hazratganj,Lucknow - Collection A/c
732629 Central Bank of India,Hazratganj,LucknowCollection A/c
732630 CANARA BANK RASTRAPATI RD,SECUNDRABAD
732638 SBH, Pragati Vihar (Consultancy Wing)
732639 Canara Bank, Karnal (Consultancy Wing)
732640 Vijaya Bank, IF Branch, New Delhi
732641 Vijaya Bank, Alkapuri, Baroda - Coll.A/c
732642 State Bank of Hyderabad, Nehru Place (Faridabad), New Delhi.
732643 State Bank of India, Extn. Counter, Auraiya (Consultancy Wing)
732644 SBI, CSTPPA for (Operation A/C)
732645 PUNJAB NATIONAL BANK PALAM
732646 PUNJAB NATIONAL BANK (PATNA)
732647 United Bank of India, Connaught Place, New Delhi
732648 United Bank of India, New Manicktalla, Calcutta
10/24/2002 291
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732649 United Bank of India, Bhubaneshwar - Collection A/c

732650 State Bank of Travancore,Hyderabad
732651 Punjab National Bank, Navyug Market Ghaziabad
732652 State Bank of India,New York Checking Ac
732653 STATE BANK OF INDIA,HYDERABAD- COLLECTION A/C
732655 SBI, BHUBANESHWAR - A/C TTPS(NEW)
732656 SBI, CALCUTTA - A/C TTPS(NEW)
732657 UCO BANK CALCUTTA - COLLECTION A/C
732658 UCO BANK , C.P., NEW DELHI
732659 BANK OF MAHARASHTRA, CONNAUGHT PLACE, NEW DELHI.
732660 BANK OF MAHARASHTRA, HYDERABAD - COLL. A/C
732661 STATE BANK OF HYDERABAD, JYOTINAGAR, RAMAGUNDAM - A/C RSTPS CONSTN.
732662 CANARA BANK, SOUTH GANDHI MAIDAN, PATNA - COLLECTION A/C
732663 SYNDICATE BANK, BHUBABESHWAR - COLLECTION A/C
732664 UNION BANK OF INDIA - A/C NTPC - TDS A/C - GROWMORE RESEARCH & ASSETS MGMT.LTD
732665 STATE BANK OF INDIA, SRIPURAM JUNCTION BRANCH, VISHAKAPATNAM - A/C SIMADHA
732666 STATE BANK OF INDIA, 80 FEET ROAD,KANPUR - AUGPP OPERATION
732667 STATE BANK OF INDIA,CAG BRANCH,CALCUTTA
732668 UNITED BANK OF INDIA- CONSULTANCY WING - A/C BAKRESHWAR
732669 VIJAYA BUILDING, HAZRATGANJ, LUCKNOW - COLLECTION A/C
732670 INDIAN OVERSEAS BANK, NIT, FARIDABAD - A/C - FARIDABAD GAS
732671 STATE BANK OF INDIA, NEW GUWAHATI BRANCH GUWAHATI - COLLECTION A/C
732672 STATE BANK OF HYDERABAD, IF BRANCH, BARAKHAMBA ROAD,NEW DELHI-A/C CONS
732673 STATE BANK OF INDIA, CAG BRANCH, MUMBAI
732674 PUNJAB & SIND BANK, EOC COMPLEX, NOIDA - A/C NCR HQ
732675 STATE BANK OF HYDERABAD,VADACHEEPURUPALI ,AP - A/C SIMADHARI
732676 STATE BANK OF HYDERABAD, IF BRANCH, VISHAKAPATNAM, AP - A/C SIMADHARI
732677 STATE BANK OF HYDERABAD,DWARKA NAGAR BR. ,VISHAKAPATNAM - A/C CONSULTANC
WING
732678 JAMMU & KASHMIR BANK,SHALAMAR ROAD BRANCH, JAMMU
732679 STATE BANK OF INDIA, BIJPUR, RIHANDNAGAR - COLLECTION A/C
732680 STATE BANK OF INDIA, SECL BRANCH, SIPAT, BILASPUR(MP) - A/C SIPAT)
732681 CENTRAL BANK OF INDIA, CAMAC STREET, CALCUTTA - A/C CALCUTTA T&CC
732682 STATE BANK OF INDIA, AURAIYA - - COLLECTION A/C
732683 STATE BANK OF INDIA, MIDC BRANCH,ANDHERI MUMBAI - A/C MUMBAI T&CC
732684 UNITED BANK OF INDIA,MAYUKH BHAWAN - CALCUTTA-COLLECTION A/C
732685 STATE BANK OF HYDERABAD, KOZHIKODE BR., KOZIKHODE - A/C CONSULTANCY WING
732686 STATE BANK OF TRAVANCORE, HARIPAD - A/C KAYAKULAM OPERATION
732687 STATE BANK OF INDIA, OONCHA AMIRPUR - COLLECTION A/C
732688 STATE BANK OF INDIA, HAZIRA - A/C KAWAS
732689 BANK OF BARODA, MOSALI, TALUK MONGROL, SURAT - CONSULTANCY WING
10/24/2002 292
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732690 STATE BANK OF INDIA, IF BRANCH, ALKAPUR BARODA - COLLECTION A/C

732691 STATE BANK OF INDIA, NEW YORK MMD A/C.
732692 STATE BANK OF INDIA, NEW YORK - ADB
732693 CENTRAL BANK OF INDIA, PANIGATE, BARODA - COLLECTION A/C
732694 INDIAN BANK, HARBOUR BRANCH, CHENNAI - A/C CHENNAI T&CC
732695 STATE BANK OF INDIA,MEENAMBAKKAM AIRPORT CHENNAI - A/C CHENNAI T&CC
732696 BANK OF INDIA, TOKYO (NON-RESIDENT) YEN ACCOUNT IDP-120 OECF LOAN DISBURSEME
732697 STATE BANK OF INDIA CHANDNI CHOWK-COLL
732698 State Bank of India - Mylapore Cennai
732699 State Bank of India - Ooncha Aamirpur Dadri
10/24/2002 293
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
732701 CANARA BANK I/W A/C SERIES III 9 % 30.09.95

732702 CANARA BANK I/W A/C III SERIES 9% 31.3.6
732703 CANARA BANK I/W A/C III SERIES 30.9.96
732707 CENTRAL BANK OF INDIA-I/W A/C II SERIES 10% 30.9.95
732710 CENTRAL BANK OF INDIA I/W A/C II SERIES 10% 12.3.97
732711 BANK OF INDIA I/W A/C V SERIES 9% 1.7.95
732714 BANK OF INDIA I/W A/C V SERIES 9%1.1.97
732721 INDIAN BANK I/W A/C SERIES IV 9 % 01.01.96
732722 INDIAN BANK I/W A/C IV SERIES 9% 1.7.96
732724 INDIAN BANK I/W A/C IV SERIES 9%1.7.97
732726 INDIAN BANK I/W A/C SERIES IV 9% 29.6.98
732728 PUNJAB NATIONAL BANK I/W A/C SERIES VI 13 % 01.01.95
732731 CBI-I/W A/C Series-II 14%-30.09.93
732737 Canara Bank-I/W A/C Series-III-13%- 30.09.93
732738 Canara Bank-I/W A/C Series-III-13%- 31.03.94
732739 Canara Bank-I/W A/C Series-III-13% 30.09.94
10/24/2002 294
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

732745 Indian Bank-I/W A/C Series-III-9% 01.07.93
732746 Indian Bank-I/W A/C Series-IV-9% 01.01.94
732749 Bank of India-I/W A/C Series-V-9%- 01.07.93
732753 PNB-I/W A/C Series-VI-13%-01.07.93
732757 Punjab National Bank, I Series Bond Redemption A/c
732758 Punjab National Bank, II Series Bond Redemption A/c
732759 Vijaya Bank I/W A/c Series X 16.5 % Non-Cumulative 31.3.94
732760 Vijaya Bank Refund Order Account 16.5% Series-X
732761 Vijaya Bank I/W A/C Series X - 16.5% Regular Return Bond - 30.09.94
732762 Vijaya Bank I/W A/C Series X - 16.5% Regular Return Bond - 31.03.95
732763 State Bank of Hyderabad - 13 % Series - III Redemption Account
732764 Vijaya Bank I/W A/C-16.5% Regular Return Bond-30.09.95
732765 Vijaya Bank-I/W A/c-16.5% Regular Return Bond-31.03.96
732766 Vijaya Bank-I/W A/C-16.5% Regular Return Bond-30.09.96
732767 VIJAYA BANK I/W A/C X SERIES 16.5% 31.3.97
732769 CENTRAL BANK - 13% VI SERIES - NON CUMM. REDEMTION ACCOUNT - 1201.98
732770 CENTRAL BANK-9% III SERIES-CUMM & NON- CUMM-REDEMPTION ACCOUNT - 30.03.98
732771 CENTRAL BANK - 9% IV SERIES - NON CUMM. REDEMPTION ACCOUNT - 29.06.98
732776 Vijaya Bank - Interest Warrant A/c - X series 16.5% 31.03.2000
732779 Vijaya Bank - Redemption Warrant A/c - X series 16.5% 08.02.2001
732780 UNION BANK OF INDIA I/W A/C VIII SERIES 9% 1.1.97
10/24/2002 295
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

732784 UNION BANK OF INDIA I/W A/C VIII SERIES 1.1.99
732792 PUNJAB NATIONAL BANK I/W A/C VI SERIES 13% 1.7.96
10/24/2002 296
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7328 CURRENT ACCOUNTS WITH SCHEDULED BANKS (PDS)
732801 State Bank of Hyderabad, Pr.Vihar,SCOPE Current A/c for Public Deposit Scheme
732802 Canara Bank,Trinity Circle,Bangalore - PDS Collection A/c
732803 Canara Bank,Marredpalli,Hyderabad - PDS Collection A/c
732804 Canara Bank,Mount Road, Madras - PDS Collection A/c
732805 Canara Bank,Tamarind Lane, Bombay - PDS Collection A/c
732806 Canara Bank,Cuffe Parade , Bombay - PDS Collection A/c
732807 State Bank of India, Bhowanipur,Calcutta - PDS Collection A/c
732808 State Bank of Hyderabad,Pragati Vihar, - PDS Collection A/c
732811 State Bank of India - Interest Warrant
732812 State Bank of India - Deposit Receipt payable on maturity
732851 State Bank of India A/c PDS Appln. Money
732852 Canara Bank A/c PDS Appln. Money
732853 Punjab National Bank A/c PDS Appln.Money
732854 Bank of Baroda, Unchahar PDS
732855 Central Bank of India, Anta PDS
732856 State Bank of Hyderabad,RSTPP - PDS
732864 Punjab National Bank,Sansad Marg, PDS - Monthly Interest Payment Account
732865 Punjab National Bank,Sansad Marg, PDS - Quarterly Interest Payment Account
732866 Punjab National Bank,Sansad Marg, PDS - Maturity Payment Account
10/24/2002 297
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7329 CURRENT ACCOUNT WITH SCHEDULE BANKS
732901 State Bank of India - Air Cargo Extension branch - Calcutta T&CC
732902 Union Bank of India - NCD Sarani Calcutta T&CC
732903 State Bank of India - GNVFC Branch Bharauch, Gandhar (For Gandhar Gas)
732904 State Bank of India - International Airport Cargo Complex Extension - Mumba
732905 State Bank of India - Gomti Nagar Lucknow (for NR HQ)
732906 SBI, CAG Branch, Chennai (for Chennai T&C Account)
732907 SBI NOIDA (for EOC Office)
732908 SBI, CAG Branch, Calcutta (for T&CC Calcutta)
732909 IOB NIT Faridabad A/c O&M (for Faridabad Office)
732910 State Bank of India - Ambedkar Nagar - Tanda
732911 State Bank of Hyderabad, Kasturba Gandhi Marg
732912 State Bank of India CA, Main Branch Raipur (for WR HQ Mumbai)
732913 State Bank of India, Steel Project Branch
732915 ICICI - NOIDA
732916 State Bank of Patiala, PICUP Bhawan, Gomti nagar, Lucknow
732917 ICICI Bank, Connaught Place, New Delhi (Corporate Center)
732918 ICICI Bank, New Friends Colony, Delhi
732919 State Bank of India, Bhuvneshwar
732920 Punjab National Bank, Ranchi (Collection A.c - ERHQ)
732921 State Bank of Hyderabad, IF Branch, KG Marg, New Delhi (Consultancy Wing - MC & IT)
732922 State Bank of India, Boring Road, Patna (for Barh STPP)
732923 ICICI Bank Ltd., Connaught Place, New Delhi (Consultancy Wing)
732924 Punjab National Bank, Dehra Dun (Collection Account NCRHQ/NRHQ)
732929 Bank of India, Tokyo (JBIC Loan - Tranch II) Simhadri Project
732930 ICICI Bank Ltd., R N Mukherjee Road, Kolkatta (T&CC Kolkatta)
732931 Bank of Tokyo, Non Resident Yen Account JBIC Loan (Tranche III), Simhadri Project
732932 Bank of Baroda, NTPC, Unchahar
732933 State Bank of India, Rae Bareli
10/24/2002 298
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7331 DEPOSITS AT CALL WITH BANKS
733101 State Bank of India, New York

733102 West Merchant Bank Ltd, LONDON
10/24/2002 299
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7335 SECURITIES OTHER THAN CASH AS PER CONTRA
733501 Security Deposits other than cash as percontra

733502 Earnest money deposit other than cash
10/24/2002 300
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 74 OTHER CURRENT ASSETS
ACCOUNT
CODE DESCRIPTION
7401 INTEREST ACCRUED
740101 Interest accrued on STDS

740102 INTEREST ACCRUED ON EMPLOYEE LOANS/ADV.
740103 Interest Accrued on Govt. Deposits
740104 INTEREST ACCRUED ON MARGIN MONEY ACCOUNT WITH RBI
740105 Interest accrued on STD IBJ
740106 Interest Accrued on SWAP arrangements
740109 Interest Accrued on Balco STD
740110 INTEREST DUE BUT NOT RECEIVED FROM SCHEDULED BANKS OUTSIDE INDIA
740111 Interest accrued on Call Money Deposit with DFHI
740112 Interest Accrued on Deposits & Advances
740113 INTEREST ACCRUED ON SPECIAL DEPOSIT WITH RESERVE BANK OF INDIA - MARGIN MON
740120 Interest Accrued on STDs - Foreign Banks
740121 Intt. accrued on HBA to employees.
740122 Intt. accrued on Car loan to employees.
740123 Intt. accrued on Scooter loan to employees.
740124 INTT. ACCRUED ON COMPUTER ADVANCE
740130 INTEREST ACCRUED ON TRADE INVESTMENTS - DEBENTURES/BONDS
740131 Interest accrued on HBA to employees - BTPS Employees
740132 Interest accrued on Car Loan to Employees - BTPS Employees
740133 Interest accrued on Scooter Loan to Employees - BTPS Employees
740134 Interest accrued on Computer Advance to Employees - BTPS Employees
10/24/2002 301
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7403 OTHER ACCRUED INCOME
740301 Dividend Accrued on Investments

740302 Accrued Income - Hire Charges
740303 Accrued Income - Rent
740304 Accrued Income - Electricity & Water Charges
740310 Other Accrued Income
10/24/2002 302
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7404 GOI PAYMENTS MADE IN ADVANCE
740401 GOI Loan Repayment in Advance

740402 GOI Interest Paid in Advance
10/24/2002 303
CHART OF ACCOUNTS
7 CURRENT ASSETS LOANS & ADVANCES 75 LAONS AND ADVANCES
ACCOUNT
CODE DESCRIPTION
7501 LOANS TO STAFF
750101 House Building Advance

750102 House Building Advance-BTPS Employees
750103 COMPUTER ADVANCE
750104 Car Advance
750105 Motorcycle/Sccoter Advance
750106 Car Advance-BTPS Employees
750107 Motorcycle/Sccoter Advance-BTPS Employees
750108 Cycle Advance -BTPS
750109 COMPUTER ADVANCE -BTPS
750110 Cycle Advance
750111 Other Loans to Staff
750112 Cyclone Relief Loan
750120 Special Loan to Employees
750121 Furniture Advance - BTPS Employees
10/24/2002 304
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7502 OTHER LOANS
750201 Material Issued on Loan

750211 Material Issued to BCPP -Contractors on Loan
750212 Material Issued to BCPP - Departmental Use on Loan
750213 Loans to Cooperative Societies
750214 Soft Loan to DPS Society- Delhi
750215 Soft Loan to Assisi Convent School
10/24/2002 305
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7503 LOANS TO GOVT. & OTHER GOVT. AGENCIES
750301 Loans to State/Central Govt. and Other Govt Agencies
10/24/2002 306
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7520 ADVANCES RECOVERABLE IN CASH OR IN KIND SUPPLIERS
752001 Advances to Suppliers-Coal

752002 Advances to Suppliers-Oil
752003 Advances to Suppliers-Stores & Spares (O&M) GOI Undertakings
752004 Advances to Suppliers-Stores & Spares (O&M) Other Than GOI Undertakings
752005 Advances to Suppliers-Others (O&M) - GOI Undertakings
752006 Advances to Suppliers-Others (O&M) - Other Than GOI Undertakings
752009 Material iisues to O&M Contractors on free of cost basis
752011 Advances to Suppliers - Gas
752012 Advances to Contracors-O&M (GOI Undertakings)
752013 Advances to Contracors-O&M (Other than GOI Undertakings)
752014 Advances to Others
752015 Advance to non-GOI suppliers (Civil Maintenance)
752016 Advances to Contractors - Income Tax deducted and deposited on behalf of contractors
10/24/2002 307
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7521 ADVANCES RECOVERABLE IN CASH OR IN KIND -EMPLOYEES.
752117 Electrical Charges recoverable from Employees

752118 Recovery from Employees for Telephone Bills
752119 Tour Advance to Employees on Deputation from UPRVUN,UPSEB etc.
752120 Foreign TA Advance
752121 Travelling Advance Account
752122 Advance to Staff Adjustable Account
752123 Leave Salary Recoverable from Employees
752124 Festival Advance
752125 Festival Advance-BTPS Employees
752126 ADHOC ADVANCE -BTPS EMPLOYEES
752127 TA Advance-Trainees
752128 Excess Payment Recoverable from Employee
752129 Provisional Payments of Salary to Employees
752130 Provisional Payments of Stipend
752131 Medical Advance
752132
752133 Adhoc Advance to employees (paid in 93-94)adjustable against pay revision
752134 ADHOC ADVANCE TO EMPLOYEES (1998-1999) ADJUSTABLE AGAINST PAY REVISION
752135 Recoverable from Employees for Issue of Petrol
752137 Pay Advance
752138 LTC Advance
752139 LTC - Cash Lumpsum Assistance Advance
752140 Transfer TA Advance
752141 ADVANCE FOR EDUCATION LOAN
752142 FURNITURE ADVANCE
752143 MULTIPURPOSE ADVANCE
752144 Multipurpose Advance - BTPS Employees
752181 Recoverable from Balco Capital Fund
752182 Recoverable from Balco Operation Fund
752183 Recoverable from POWER GRID Employees
10/24/2002 308
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7522 ADVANCES RECOVERABLE IN CASH OR IN KIND -CLAIMS

RECOVERABLE
752251 Insurance Claims - Transit

752252 Insurance Claims - Fire
752253 Insurance Claims - Others
752261 Claims for Short Supply-Suppliers
752262 Claims for Defective Material-Suppliers
752263 Other Claims Suppliers
752264 Group Insurance Claims
752265 Railway claims recoverable
752266 Claims Recoverable from Suppliers (Excess CST)
752267 Claims Recoverable Others
752270 Claims for Refund of Customs Duty
752271 Claims for Refund of Port Trust Charges
752272 Claims for Refund of Octroi
752273 Advance Insurance Premium
752291 CLAIM FOR FRAUDULENT ENCASHMENT
752292 Claim recoverable from Depositors for IT Surcharge
10/24/2002 309
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7523 ADVANCES RECOVERABLE IN CASH OR IN KIND -OTHERS
752301 Recoverable from DESU

752302 Recoverable from Balco
752304 Recoverable from Worl Energy Council - Indian Member Committee
752305 Advances recoverable in cash or in kind - Recoverable from JVC's
752311 Expenses Recoverable BTPS
752312 Expenses Recoverable BTPP
752313 Advances to State Govts.
752314 Amounts Recoverable from Air India / IA for Unused Tickets
752315 Leave Salary Recoverable from Govt. Departments
752316 Other Advances
752317 Advance Clearing Agents
752318 Advance to Auditors
752319 Advance to PF Trust
752320 Advance to Gratuity Fund Trust
752321 Advance recoverable from IOCL
752322 Advance recoverable from Consultancy clients - IOCL Karnal
752331 Recoverable from PGCIL
752332 RECOVERABLE BY POWERGRID (ADJUSTMENTS)
752334 RECOVERABLE FROM RAILWAYS
752335 RECOVERABLE FROM COAL INDIA LTD.
752336 Material advances to Contractors on chargeable basis
752337 Advances Recoverable from MOP - Consultancy for APDP, MOP
752338 Recoverable from PPDCL
752339 Recoverable from NTPC Electric Supply Company Limited (NESCL)
752361 Prepaid Expenses - Insurance
752362 Prepaid Expenses - Office Rent
752363 Prepaid Expenses - Residential Rent
752364 Prepaid Expenses - Communication Exp.
752365 Prepaid Expenses - Rates & Taxes
752369 Prepaid Expenses - Others
752371 LC Adjustment A/c -International Finance Section
752372 Other Payment and Adjustment Account Estt. Section
752373 L.C Adjustment A/c - Estt. Section
752380 Amount Receivable from GOI on Conversionof Loan Into Equity
752381 Materials Issued on Loan against Security Deposit
752391 Temporary Advance to PF Trust
752392 Final Settlement / Transfer Out y Member Contribution
752393 Final settlement / Transfer out Company Contribution
752394 Refundable PF Advance
752395 Non Refundable PF Advance Member Contribution
10/24/2002 310
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7523 ADVANCES RECOVERABLE IN CASH OR IN KIND -OTHERS
752396 Non Refundable PF Advance Company Contribution

752397 Funeral expenses paid on behalf of PF trust
752398 Unclaimed PF Account
752399 Difference of Rounding off
10/24/2002 311
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7524 AMOUNT RECOVERABLE FROM GOVT. OF INDIA
752401 Amount Recoverable from GOI for Transferof Ownership of Transmission Line System
752402 Adjustment of Amount Recoverable from GOI for Transfer of Transmission Lines
752403 ERV RELATING TO POWERGRID
10/24/2002 312
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7525 ADVANCE INTEREST ON PUBLIC DEPOSITS
752501 Advance Interest on Public Deposits
10/24/2002 313
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7526 ADVANCE INCOME TAX OTHERS
752601 Income Tax Paid in Advance

752602 Wealth Tax - paid in advance
752605 T.D.S.-TO BE OPERATED BY TAXATION GROUP ONLY
752651 TDS on Interest/ Dividend /Other Income
752652 T.D.S. DEDUCTED BY BALCO
752653 TDS on Interest from Indian Banks
752654 TDS on Interest from Foreign Banks
752655 TDS on Interest from Contractors
752656 TDS on Interest from Others
752657 TDS on Income from Consultancy/Supervision fee
752658 TDS on Interest from Trade Investments
752659 TDS on Dividend from Trade Investments
752660 TDS on Interest from Non Trade Invetsments
752661 TDS on Dividend from Non-Trade Investments
752662 TDS on Interest from Financial Institutions
752663 TDS on Other Income
10/24/2002 314
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7541 DEPOSITS WITH CUSTOMS,PORT TRUST & OTHER AUTHORITIES

(UNSECURED CONSIDERED GOOD)
754101 Custom Deposits

754102 Deposits with Port Trust
754103 Deposits with Railways
754109 Other Deposits Made
754111 Telephone Deposits with P&T
754112 Telex and Teleprinter Deposit with P&T
754119 Other Security Deposits with Govt Depts.
754120 Deposits for Debt Servicing Account
10/24/2002 315
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
7542 PUBLIC DEPOSITS WITH GOVT. AGAINST BONDS
754201 Deposit Deposit with Government
10/24/2002 316
CHART OF ACCOUNTS
8 CURRENT LIABILITIES & PROVISIONS 81 LIABILITIES
ACCOUNT
CODE DESCRIPTION
8101 SUNDRY CREDITORS FOR CAPITAL LIABILITIES
810101 Contractors Control Account -Foreign

810102 Contractors Control A/c -Indigenous
810107 Suppliers Control A/C Cement
810108 Suppliers Control A/C Steel -Indigeneous
810109 Suppliers Control A/C Cement & Steel Foreign
810110 Suppliers Control A/C for Construction Equipments/Stores Indigenous
810111 Suppliers Control A/C for Construction Equipments/Stores Foreign
810112 Transport Contractors Control Account
810160 Misc. Liabilities
810161 Amounts Payable to Banks
10/24/2002 317
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8102 DEPOSITS, RETENTION MONEY FROM CONTRACTORS & OTHERS
810201 Earnest Money Deposit-Foreign Contractor For Capiatl Works

810202 Earnest Money Deposit-Local Contractors for Capital Works
810203 Earnest Money Deposit-Suppliers for Capital Works
810204 Earnest Money Deposit-Transport Contrs. for Capital Works
810205 EMD -Other than Cash as per Contra for Capital Works
810206 EMD - O&M Contractors
810209 Earnest Money Depost-Others For Capital Works
810211 Security Deposit - Foreign Contractors for Capital Works
810212 Security Deposit - Local Contractors for Capital Works
810213 Security Deposit - Suppliers for Capital Works
810214 Security Deposit - Transport Contractors for Capital Works
810215 Deposits-Securities Other Than Cash As Per Contra for capital works
810216 SD - O&M Contractors
810217 S D - Transport Contractors
810218 SD - Coal Transport Contractors
810219 Security Deposit Others for Capital Works
810221 Retention Money-Foreign Contractors for capital works
810222 Retention Money-Local Contractors for Capital Works
810223 Retention Money-Suppliers for Capital Works
810224 Retention Money-Transport Contractors for Capital Works
810226 Retention money towards O&M Contractors
810227 Retention Money towards Coal Transport Contractors
810228 Retention money towards PF Compliance
810229 Retention Money-Others for Capital Works
810241 Deposits - Others for Capital Works
810251 Earnest Money Deposit-Foreign Contractor For O&M Works
810252 Earnest Money Deposit-Local Contractors for O&M Works
810253 Earnest Money Deposit-Suppliers for O&M Works
810254 Earnest Money Deposit-Transport Contrs. for O&M Works
810255 EMD -Other than Cash as per Contra for O&M Works
810259 Earnest Money Depost-Others For O&M Works
810261 Security Deposit - Foreign Contractors for O&M Works
810262 Security Deposit - Local Contractors for O&M Works
810263 Security Deposit - Suppliers for O&M Works
810264 Security Deposit - Transport Contractors for O&M Works
810265 Deposits-Securities Other Than Cash As Per Contra for O&M works
810269 Security Deposit Others for O&M Works
810271 Retention Money-Foreign Contractors for O&M works
810272 Retention Money-Local Contractors for O&M Works
810273 Retention Money-Suppliers for O&M Works
10/24/2002 318
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8102 DEPOSITS, RETENTION MONEY FROM CONTRACTORS & OTHERS
810274 Retention Money-Transport Contractors for O&M Works

810279 Retention Money-Others for O&M Works
810291 Deposits - Others for O&M Works
810299 Deposits under Economic Rehabilitation Scheme
10/24/2002 319
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8103 SUNDRY CREDITORS FOR GOODS AND SERVICES FOR OPERATIONS
810301 Contractors Control Account - (O&M) Indigenous

810302 Contractors Control Account - (O&M) Foreign
810303 Contractors Control Account - (O&M) Indigenous - SSI's
810311 Contractors Control Account (Operations)
810312 Suppliers Control Account for ConsumableStores & Spares- Indigenous
810313 Suppliers Control Account for ConsumableStores & Spares- Foreign
810314 Suppliers Control Account for Consumable Stores and Spares - SSI's
810315 Stores Liability Account
810316 Suppliers Control Account Coal
810317 Suppliers Control Account - Gas
810318 Suppliers Control Account -Oil
810321 Freight and Incidental Liability Account
810322 Creditors Control Account
810324 Wheeling Charges Payable
810325 Excise Duty/Electricity Duty Payable
810326 AP Electricity Duty Payable - Kerala SEB
810327 AP Electricity Duty Payable - TNEB
810328 AP Electricity Duty Payable - KARNATAKA SEB
810329 AP Electricity Duty Payable - Govt.of GOA
810330 AP Electricity Duty Payable - Govt.of Pondicherry
810331 AP Electricty Duty payable - Power Grid
10/24/2002 320
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8104 OTHER LIABILITIES
810401 Income Tax Deducted at Source from Employees

810402 Income Tax Deducted at Source from Contractors
810403 Income Tax Deducted at Source from Consultancy Fee of Foreign Consultants
810404 Income Tax Deducted at Source from Foreign Technicians Salary
810405 Income Tax Deducted at Source from Professional Fees
810406 Income Tax Deducted at Source from Foreign Contractors
810407 Income Tax deducted at Source from Interest on Bonds
810408 Income Tax Deducted at Source from Interest on Fixed Deposits
810409 Income Tax Deducted at Source from Interest on Inter Corporate Loans
810410 Income Tax Deducted at source from Rent Payments
810411 Employees Contribution to PF Payable
810412 Voluntary Contribution by employees Payable to Pf Trust
810413 Employees Contribution to FPF Payable
810414 Income Tax Deducted at Source from Medical Payments to Empanelled Hospitals
810415 Other Contributions
810418 EMPLOYEES' PERCENTAGE CONTRIBUTION TO NTPC PENSION SCHEME PAYABLE
810419 EMPLOYEES' ADDITIONAL CONTRIBUTION TO NTPC PENSION SCHEME PAYABLE
810420 Employees' Contribution of HBA InsurancePremium
810421 LIC Premium Deducted Payable
810422 CTD Deduction Payable
810423 PF Loan & Interest Recovery Payable
810424 Recoveries from Deputationists Payable
810425 Employment Tax Payable
810426 Additional DA Deposit Payable
810427 Recreation Club Recoveries
810428 Cooperative Society Dues Recoveries
810429 CONTRIBUTION TO PENSION FUND PAYABLE
810430 Death Relief Fund Payable
810431 State Sales Tax Payable
810432 Central Sales Tax Payable
810433 SERVICE TAX PAYABLE ON TRANSPORTATION & FREIGHT CHARGES
810434 Service tax payable on Consultancy Services
810435 Works Sales Tax payable
810440 Amount Payable to Banks
810441 Voluntary Benevolent Fund Recoveries
810442 R D Recovery
810448 Recoveries of Sports Council Payable
810449 Other Deductions from Staff Payable
810453 Badarpur Management Contract A/C BTPS
810454 Badarpur Management Contract A/C BTPP
10/24/2002 321
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8104 OTHER LIABILITIES
810456 Management Contract BTPS Receipt A/C

810457 Balco capital fund account
810458 Stale Cheques
810459 Dividend Payable
810460 Balco Operation Fund A/c
810461 Lalmatia Capital Fund A/c
810462 Deposit Works of Consultancy
810465 Material received on loan
810471 Bond Application Money
810472 Bond Application Money Refundable
810473 Application Money for Public Deposits
810474 PDS Application Money Adjustment A/C
810479 Other Liabilities
810480 Interest Payable to GOI
810481 Loans Repayable to GOI
810491 Public Deposit Refundable - Scheme A
810492 Public Deposit Refundable - Scheme B
810493 Public Deposit Refundable - Scheme C
810494 Public Deposit Refundable - Scheme D
810495 PDS-Over due Deposits Account ( unclaimed deposits )
810496 Unclaimed Interest Warrants A/c - PDS Monthly Interest Payment A/c
810497 Unclaimed Interest Warrants A/c - PDS Quarterly Intt. Payment A/c
810498 Unclaimed Maturity Warrants A/c - PDS Maturity Payment A/c
810499 Unclaimed Redemption Warrant Amount - Bonds
10/24/2002 322
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8105 INTEREST ACCRUED BUT NOT DUE ON LOANS

810511 THE SUMITOMO BANK LIMITED,HONGKONG-I
810513 THE SUMITOMO BANK LIMITED,HONGKONG-II
810516 IBRD (LOAN-3632 A) US$
810517 IBRD (LOAN-3632 B) DM
810518 OECF LOAN FOR SIMHADRI PROJECT, JAPAN
810519 IBRD
810520 STATE BANK OF INDIA, NEW YORK
810521 Unit Trust of India - I
810522 Unit Trust of India - II
810523 Unit Trust of India - III
810524 Unit Trust of India - IV
810525 State Bank of India, Tokyo
810526 Life Insurance Corpn. of India (LIC-I)
810527 Life Insurance Corpn. of India (LIC-II)
810528 SUMITOMO BANK, HONGKONG III
810529 Interest accrued but not due (JBIC Loan - Tranche II) - Simhadri Project
810530 Interest accrued but not due - State Bank of India - New York III
810531 Housing Development Finance Corporation Ltd.
810532 HDFC II
810533 State Bank of India - I
810534 INTEREST ACCRUED BUT NOT DUE ON LOAN FROM ICICI LTD
810537 Indian Overseas Bank
810538 State Bank of Indore
810539 Vijaya Bank
810541 Inter Corporate Loans
10/24/2002 323
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8105 INTEREST ACCRUED BUT NOT DUE ON LOANS
810542 State Bank of Patiala

810546 UCO Bank
810547 Jammu and Kashmir Bank Ltd.
810550 HDFC - III
810551 Cash Credit from Banks
810552 Indian Bank
810554 Bank of Punjab
810555 ICICI - II
810557 ICICI - III
810561 Government of India Loans (Group 4201)
810564 Interest accrued but not due on loan from Allahabad Bank
810565 Interest accrued but not due JBIC Loan (Tranche III) Simhadri Project
810566 Interest accrued but not due on loan from Central Bank of India
810567 Interest accrued but not due on loan from Corporation Bank
810571 Government of Orissa Loan
10/24/2002 324
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8106 INTEREST ACCRUED BUT NOT DUE ON BONDS

810618 TRIPLE MONEY BONDS SERIES X,2001
810623 Interest accrued but not due on 10% Secured Non-convertible Taxable Bonds with Separately Transferable
Redeemable Principal Parts (SRTPP) - Series XII, 2011
810624 Interest accrued but not due on 9.55% Bonds - Series XIII-A
810625 Interest accrued but not due on 9.55% Bonds - Series XIII-B
810626 Interest accrued but not due on 8.05% Secured Non Cumulative Non Convertible Taxable bonds of Rs10 lak
with STRPP Series X1V, 1.08.2006
810651 14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993 Buy Back Bonds
810652 14% Redeemable Non-Conv.Bonds NonCum Series I,1993 Buy Back Bonds
810653 14% Redeemable Non-Conv.Bonds CumulativeSeries II,1994 Buy Back Bonds
810654 14% Redeemable Non-Conv.Bonds NonCum Series II,1994 Buy Back Bonds
810655 10% (Taxfree) Redeemable Non-Conv.Bonds Cumulative Series II,1997 Buy Back Bonds
810656 10% (Taxfree) Redeemable Non-Conv.Bonds NonCum, Series II,1997 Buy Back Bonds
810657 13% Redeemable Non-Conv.Bonds CumulativeSeries III,1995 Buy Back Bonds
810658 13% Redeemable Non-Conv.Bonds NonCum Series III,1995 Buy Back Bonds
810659 9% (Taxfree) Non-Conv.Bonds Cum Series III,1998 Buy Back Bonds
810660 9% (Taxfree) Non-conv.Bonds NonCum, Series III,1998 Buy Back Bonds
810661 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series IV,1998 Buy Back Bonds
810662 9% (Taxfree) NonCum Bonds(Pvt.Placement)Series V,1999 Buy Back Bonds
810663 13% Non-cumulative Bonds (Pvt.Placement)Series VI,1998 Buy Back Bonds
810664 17% Non-Cumulative Bonds (Pvt.Placement)Series VII,1999 Buy Back Bonds
10/24/2002 325
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8106 INTEREST ACCRUED BUT NOT DUE ON BONDS
810665 9% (Taxfree) NonCum Bonds(Pvt.Placement)SeriesVIII,2002 Buy Back Bonds

810666 17% Non-cumulative Bonds (Pvt.Placement)Series IX,1999 Buy Back Bonds
810667 16.5 % Regular Return Cum. Bonds Series X,2001 Buy Back Bonds
810668 16.5 % Regular Return Non-Cum. Bonds Series X,2001 Buy Back Bonds
810669 Triple Money Bonds Series X,2001 Buy Back Bonds
810670 15.5 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 Buy Back Bonds
810671 14 % Non-cum. Bonds (Pvt. Placement) Series XI,2001 Buy Back Bonds
10/24/2002 326
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8107 INTEREST ACCRUED BUT NOT DUE ON FIXED DEPOSITS FROM

PUBLIC
810701 Interest Accrued but not due on Public Deposit Scheme - A

810702 Interest Accrued but not due on Public Deposit Scheme - B
810703 Interest Accrued but not due on Public Deposit Scheme - C
810704 Interest Accrued but not due on Public Deposit Scheme - D
10/24/2002 327
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8108 SUNDRY CREDITORS FOR OTHER EXPENSES
810831 Customs Duty Payable

810832 Municipal Taxes Payable
810834 Entry Tax Payable
810835 Ocean Freight & Insurance T& CC Calcutta
810836 Port Clearance T & CC
810837 Other Clearing Charges T & CC
810851 Salaries Payable
810852 Wages Payable
810853 Incentive Payable
810854 Stipend Payable
810857 Salaries and Wages Withheld
810858 Unclaimed Salaries and Wages
810860 LEAVE ENCASHMENT PAYABLE
810861 Bonus Payable
810862 Exgratia Payable
810863 Unpaid Bonus
810865 Corporation Contribution to PF Payable
810866 Corporation Contribution to FPF Payable
810867 Foreign Service Contribution Payable
810868 Contribution to Staff Benefit/Labour Welfare Fund Payable
810869 Contribution to Group Insurance Payable
810870 Corpn's Contributions to Workers Compen-sation Scheme Payable
810871 Corpn's Contribution to Gratuity Payable
810872 Electricity/Power Charges Payable
810873 Water Charges Payable
810874 Telephone and Telex Cost Payable
810875 Rent Payable
810876 Bond Issue Expenses
810877 Brokerage & Commission Charges Payable
810878 Amount Payable to Travel Agents
810879 TA Expenses Payable
810880 Consultancy Charges Payable
810881 LC Charges Payable
810882 Commitment Charges Payable
810883 Guarantee Commission Payable
810884 Other Bank Charges Payable
810885 Creditors for Other Expenses-Foreign Loans
810886 Other Accrued Expenses
810887 PUBLIC DEPOSIT EXPENSES PAYABLE
810888 Medical Expenses Payable
10/24/2002 328
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8108 SUNDRY CREDITORS FOR OTHER EXPENSES
810889 LTC EXPENSES PAYABLE

810890 Payable to GOI (IF Section)
10/24/2002 329
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8109 ADVANCES FROM CUSTOMERS
810901 Advance from Customers for Consultancy, Supervn. Contracts Other Than BTPS/BTPP
810902 Advance Others
810903 Advance from Customers- Ash bricks/products
10/24/2002 330
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8110 OTHER LIABILITIES AMOUNT PAYABLE ON REDEMPTION OF BONDS
811001 14% Secured REdeemable Bond Money on Redemption(Non-Cum-I Series)

811002 14% Secured Redeemable Bond Money on Redemption(Cum-I Series)
811003 14% Secured Redeemable Bond Money on Redemption(Non-Cum-II Series)
811004 14% Secured Redeemable Bond Money on Redemption(Cum-II Series)
811005 10% Secured Redeemable Bond Money on Redemption(Non-Cum-II Series)
811006 10% Secured Redeemable Bond Money on Redemption(Cum-II Series)
811007 13% Secured Redeemable Bond Money on Redemption (Non-Cum-III Series)
811008 13% Secured Redeemable Bond Money on Redemption (Cum-III Series)
811009 9 % Secured Redeemable Bond Money on Redemption (Non-Cum-III Series)
811010 9 % Secured Redeemable Bond Money on Redemption (Cum-III Series)
811011 9%(TAXFREE) SECURED REDEEMABLE BOND MONEY ON REDEMPTION (NON-CUM IV SE
811012 9%(TAXFREE) SECURED REDEEMABLE BOND MONEY ON REDEMPTION (NON-CUM V SER
811013 13% SECURED REDEEMABLE BOND MONEY ON REDEMPTION (NON-CUM VI SERIES)
811014 17% SECURED REDEEMABLE BOND MONEY ON REDEMPTION (NON-CUM VII SERIES)
811015 9% (TAX FREE) REDEEMABLE BONDS MONEY ON REDEMPTION (NON CUM VIII SERIES)
811016 17% SECURED REDEEMABLE BONDS MONEY ON REDEMPTION(NON CUM IX SERIES)
811017 16.5% SECURED REDEEMABLE REGULAR RETURN BOND MONEY ON REDEMPTION(NON CU
SERI
811018 TRIPLE MONEY BONDS ON REDEMPTION (SERIES X)
811019 15.5% SECURED REDEEMABLE BONDS MONEY ON REDEMPTION(NON CUM XI SERIES)
811020 14% SECURED REDEEMABLE BONDS MONEY ON REDEMPTION(NON CUM XI SERIES)
811021 10.5% (TAX FREE)SECURED REDEEMABLE BOND MONEY ON REDEMPTION(NON CUM XI SE
811024 Amount payable on redemption of 9.55% Bonds - Series XIII-A
811025 Amount payable on redemption of 9.55% Bonds - Series XIII-B
10/24/2002 331
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8111
811101 PUBLIC DEPOSIT - SCHEME A

811102 PUBLIC DEPOSIT - SCHEME B
10/24/2002 332
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8117 ADVACE FROM CLIENTS
811701 Advance from Clients
10/24/2002 333
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8119 GRANTS IN AID
811901 Grants in aid for Survey & Investigation

811902 Grants in aid for R&D Projects
10/24/2002 334
CHART OF ACCOUNTS
8 CURRENT LIABILITIES & PROVISIONS 82 PROVISIONS
ACCOUNT
CODE DESCRIPTION
8201 PROPOSED DIVIDEND
820101 Proposed Dividend
10/24/2002 335
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8202 PROVISION FOR CORPORATE TAX LIABILITY
820201 Provision for Income Tax

820202 Provision for Wealth Tax
820203 Provision for Income Tax on Dividend
10/24/2002 336
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8203 PROVISIONS
820301 Bad & Doubtful Debts

820306 Bad & Doubtful Construction Advances
820309 Bad & Doubtful Advances
820311 Bad & Doubtful Claims
820312 Bad & Doubtful Deposits
820313 Shortages in Construction Stores
820314 Shortages in Stores
820316 Obsolescence on Stores
820320 Other Losses
820321 Provision for gratuity
820322 Shortages in fixed assets on physical verification
820323 Provision for dimunition in the value of long term investments
10/24/2002 337
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
8204 PROVISIONS
820401 PROVISION FOR LEAVE ENCASHMENT

820402 PROVISION FOR OTHER RETIREMENT BENEFITS
820403 PROVISION FOR EX-GRATIA
820404 PROVISION FOR GRATUITY
820410 PROVISION FOR PAY REVISION ARREARS
820415 PROVISION FOR TARIFF ADJUSTEMNT
820416 Provision for Interest and Interest Differential on SEB Bonds
10/24/2002 338
CHART OF ACCOUNTS
8 CURRENT LIABILITIES & PROVISIONS 83 SUPPLEMENTARY TARIFF
ACCOUNT
CODE DESCRIPTION
8301 SUPPL. TARIFF
830101 Supplementary Tariff [K.P.Rao Committee]Recovery - UPSEB

830103 Supplementary Tariff [K.P.Rao Committee]Recovery - HSEB
830105 Supplementary Tariff [K.P.Rao Committee]Recovery - PSEB
830107 Supplementary Tariff [K.P.Rao Committee]Recovery - RSEB
830111 Supplementary Tariff [K.P.Rao Committee]Recovery - MPSEB
830113 Supplementary Tariff [K.P.Rao Committee]Recovery - MSEB
830117 Supplementary Tariff [K.P.Rao Committee]Recovery - APSEB
830118 Supplementary Tariff [K.P.Rao Committee]Recovery - KSEB
830119 Supplementary Tariff [K.P.Rao Committee]Recovery - KEB
830120 Supplementary Tariff [K.P.Rao Committee]Recovery - TNEB
830121 Supplementary Tariff [K.P.Rao Committee]Recovery - BSEB
830122 Supplementary Tariff [K.P.Rao Committee]Recovery - OSEB
830123 Supplementary Tariff [K.P.Rao Committee]Recovery - WBSEB
830124 Supplementary Tariff [K.P.Rao Committee]Recovery - DVC
830125 Supplementary Tariff [K.P.Rao Committee]Recovery - DESU
830126 Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of Sikkim
830127 Supplementary Tariff [K.P.Rao Committee]Recovery - UT of Chandigarh
830129 Supplementary Tariff [K.P.Rao Committee]Recovery - HPSEB
830131 Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of J & K
830133 Supplementary Tariff [K.P.Rao Committee]Recovery - GSEB
830134 Supplementary Tariff [K.P.Rao Committee]Recovery - Govt. of Goa.
830135 Supplementary Tariff [K.P.Rao Committee]Recovery - UT of Daman & Diu
830136 Supplementary Tariff [K.P.Rao Committee]Recovery - Dadra & Nagar Haveli
830141 Supplementary Tariff [K.P.Rao Committee]Recovery - BALCO
830142 Supplementary Tariff [K.P.Rao Committee]Recovery - Sikkim
10/24/2002 339
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 91 MISCELLANEOUS
ACCOUNT EXPENDITURE
CODE DESCRIPTION
9101 PRELIMINARY EXPENSES
910101 Incorporation Expenses

910102 Share Registration Fee
10/24/2002 340
CHART OF ACCOUNTS
ACCOUNT EXPENDITURE
CODE DESCRIPTION
9102 DEFERRED REVENUE EXPENDITURE
910201 Deferred Revenue Expenditure
10/24/2002 341
CHART OF ACCOUNTS
ACCOUNT EXPENDITURE
CODE DESCRIPTION
9105 SURVEY & SOIL INVESTIGATION OF NEW PROJECTS
910501 Survey and Soil Investigation

910550 STUDY EXPENSES ON NEW PROJECTS OF IPP / JVC
10/24/2002 342
CHART OF ACCOUNTS
ACCOUNT EXPENDITURE
CODE DESCRIPTION
9106 LOSSES PENDING INVESTIGATION
910601 Losses Pending Investigation
10/24/2002 343
CHART OF ACCOUNTS
ACCOUNT EXPENDITURE
CODE DESCRIPTION
9107 BALANCE OF PROFIT AND LOSS ACCOUNT
910701 Debit Balance
10/24/2002 344
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 92 EMPLOYEE COST
ACCOUNT
CODE DESCRIPTION
9201 WORKMEN COST
920101 Wages and Allowances-Regular Workmen

920102 Wages and Allowances-Work Charged Staff
920103 Wages and Allowances-Must.roll Dly Rated
920107 Overtime
920110 Ex-Gratia
920111 Leave Encashment
920151 Foreign Deputation Allowance (Workmen)
10/24/2002 345
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9202 SUPERVISORY STAFF COST
920201 Salaries & Allowances -Supervisors

920207 Over Time
920210 EX-gratia in Lieu of Statutory Profit Sharing Bonus
920213 Retrenchment Compensation - Supervisors
920214 Interest on DA Deposit-Non Executive
920251 Foreign Deputation Allowance(Supervisor)
10/24/2002 346
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9203 EXECUTIVE COST
920301 Salaries and Allowances-Executives

920315 Rent Paid for Co. Leased Accomadation
920351 Foreign Deputation Allowance(Executives)
10/24/2002 347
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9204 DIRECTORS' REMUNERATION
920401 Salaries and Allowances-Directors

920412 Incentive-Projects
920415 Company Leased Accommodation -Directors
10/24/2002 348
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9205 CONTRIBUTION TO PF AND OTHER FUNDS
920501 Corpn's Contribution to PF-Workmen

920502 Corpn's Contribution to FPF-Workmen
920503 Corpn's Contribution to Gratuity Workmen
920506 Corpn's Contribution to Workers Compensation Scheme
920507 Corpn's Contribution to Pension Fund Workmen
920510 Corpn's Contribution to Other Funds/ Schemes Workmen
920512 Foreign Service Contributions - Workmen
920521 Corpn's Contribution to PF-Supervisors
920522 Corpn's Contribution to FPF-Supervisors
920523 Corpn's Contribn.to Gratuity-Supervisors
920527 Corpn's Contribution to Pension Fund Supervisors
920530 Corpn's Contribution to Other Funds Schemes Supervisors
920532 Foreign Service Contribution Supervisors
920541 Corpn's Contribution to PF -Executives
920542 Corpn's Contribution to FPF-Executives
920543 Corpn's Contribution to Gratuity Executives
920547 Corpn's Contribution to Pension Fund Executives
920550 Corpn's Contribution to Other Funds/ Schemes - Executives
920552 Foreign Service Contributions-Executives
920561 Corpn's Contribution to PF-Directors
920562 Corpn's Contribution to FPF-Directors
920563 Corpn's Contribution to Gratuity - Directors
920567 Corpn's Contribution to Pension Fund Directors
920570 Corpn's Contribution to Other Funds/ Schemes - Directors
920572 Foreign Service Contributions - Director
10/24/2002 349
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
920601 Liveries and Uniforms

920602 Canteen Subsidy
920603 PF and Other Funds Administration Charge
920604 Games and Sports Expenses
920605 Awards to Empoyees
920606 Reimbursement of Medical Expenses - Hospitalisation
920607 Reimbursement of Medical Expenses - Non-hospitalisation
920608 Reimbursement of Medical Expenses - Directors
920609 Hospital Expenses
920610 Medical Expenses (Purchase of Med.store)
920611 Reimbursement of Medical Expenses to Retired NTPC Employees
920612 Safety Equipment and Appliances
920613 Reimbursement of Tuition Fee - Employees Children
920615 Reimbursement of Employees Welfare Expr
920616 Family Planning - Cash Incentives
920621 Group Insurance Premium - Workmen
920622 Group Insurance Premium - Supervisors
920623 Group Insurance Premium - Executives
920624 Group Insurance Premium - Directors
920625 Post Retirement Medical Benefits
920628 STUDY EXPENSES ON NEW PROJECTS OF IPP / JVC
920631 Leave Travel Concession - Workmen Scheme A
920632 Leave Travel Concession - Workmen Scheme B
920633 Leave Travel Concession - Supervisors Sc heme A
920634 Leave Travel Concession - Supervisors Sc heme B
920635 Leave Travel Concession - Executives Sc heme A
920636 Leave Travel Concession - Executives Sc heme B
920637 Leave Travel Concession - Directors
920641 Workmen Compensation - Workmen
920642 Compensation - Supervisors
920643 Compensation - Executivs
920651 Overseas Medical Insurance
920652 NTPC's Contribution of HBA Insurance Premium
10/24/2002 350
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 93 REPAIRS & MAINTENANCE
ACCOUNT AND POWER * WATER
CODE DESCRIPTION
9301 REPAIRS & MAINTENANCE - BUILDINGS
930101 Material Issued for R&M of Plant/Admn. Buildings

930102 Payments to Outside Agencies for R&M of Plant/Admn. Buildings
930104 Other Expenses on R&M of plant/Admn. Buildings
930121 Materials Issued for R&M of Township Buildings
930122 Payments to Outside Agencies for R&M of Township Buildings
930124 Other Expenses on R&M of Township Buildg
930134 R&M of Leased Buildings
10/24/2002 351
CHART OF ACCOUNTS
CODE DESCRIPTION
9304 REPAIRS & MAINTENANCE - PLANT & MACHINERY -

CONSTRUCTION EQUIPMENTS
930401 Material Issued for R&M of Construction Equipments

930402 Payments to Outside Agencies for R&M of Construction Equipments
930404 Other Expenses on R&M of Construction Equipments
10/24/2002 352
CHART OF ACCOUNTS
CODE DESCRIPTION
9305 REPAIRS & MAINTENANCE - OTHERS
930501 Material Issued for R&M of Roads,Bridges& Culverts Plants/Admn. Area

930502 Payment to Outside Agencies for R&M of Roads Bridges and Culverts Plan/Admnarea
930504 Other Expenses on R&M of Roads, Bridges & Culverts -Plant Admn Area
930521 Material Issued for R&M of Roads,Bridges& Culverts-Township
930522 Payments to Outside Agencies for R&M of Roads Bridges and Culverts - Township
930524 Other Expenses on R&M of Roads, Bridges & Culverts - Township
930531 Material Issued for R&M of Vehicles Plant/Admn.
930532 Payments to Outside Agencies for R&M of Vehicles - Plant / Admn
930534 Other Expenses on R&M of Vehicles - Plant/Admn
930551 Material Issued for R&M of Vehicles - Township
930552 Payments to Outside Agencies for R&M of Vehicles -Township
930554 Other Expenses on R&M of Vehicles Township
930561 Material issued for R&M of Office Equipments & Other Assets
930562 Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Plant/Admn
930564 Other Expenses on R&M of Office Equipt &Other Assets -Plant/Admn.
930591 Material issued for R&M of Office Equipt& Other Assets -Township
930592 Payments to Outside Agencies for R&M of Office Equipt & Other Assets -Township
930594 Other Expenses for R&M of Office Equipt & other Assets -Township
10/24/2002 353
CHART OF ACCOUNTS
CODE DESCRIPTION
9307 POWER CHARGES
930701 Power Charges for Construction Works NTPC Generated

930711 Electricity Charges Office NTPC Generated
930721 Electricity Charges Township NTPC Generated
930751 Power Charges Construction Supplied by Third Party
930761 Electricity Charges - Office Supplied byThird Party
930771 Electricity Charges - Township Supplied Third Party
10/24/2002 354
CHART OF ACCOUNTS
CODE DESCRIPTION
9309 WATER CHARGES
930911 Water Charges Construction

930921 Water Charges-Office
930931 Water Charges-Township
10/24/2002 355
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 94 ADMINISTRATION EXPENSES
ACCOUNT
CODE DESCRIPTION
9403 LEGAL FEES
10/24/2002 356
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9404 PROFESSIONAL CHARGES & CONSULTANCY EXPENSES
940401 Remuneration to Consultants

940405 Drafting Charges for Preparation & Printing of Drawings
940410 Other Professional Charges
940411 Consultancy Charges for Environmental Studies
940421 Internal Audit Fees
940422 out of Pocket Exp.to Internal Auditors
10/24/2002 357
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9405 COMMUNICATION EXPENSES

940502 Telephone Charges
940503 Telex Charges
940504 Expenses on Courier Services
940505 Cellular Telephone Charges
940506 Hot Line Expenses
940507 Pager Charges
940509 Wireless Expenses
940510 Sattelite Communication Expenses
940511 E-mail Expenses
10/24/2002 358
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9406 TRAVELLING EXPENSES
940601 Inland Travelling Expenses - Workmen

940602 Inland Travelling Expenses - Supervisors
940603 Inland Travelling Expenses - Executives
940604 Inland Travelling Expenses-Directors
940605 Inland Travelling Expenses - Consultants/Others
940606 Conveyance Expenses
940611 Foreign Travel Expenses-Indian Currency
940612 Foreign Travel Expenses-Foreign Currency
940621 Foreign Travel Expenses-Directors-Indian Currency
940622 Foreign Travel Expenses-Directors-Foreign Currency
940631 Foreign Travel Expenses - Consultants/Others - Indian Currency
940632 Foreign Travel Expenses - Consultants/Others - Foreign Currency
10/24/2002 359
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9407 TENDER EXPENSES
940701 Printing & Stationery Tenders

940704 Advertisement for Tenders Foreign Currency
940705 Advertisement for Tenders Ind. Currency
940707 Purchase of Tender Forms-Indian Currency
940708 Purchase of Tender Forms-Foreign Currncy
10/24/2002 360
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9408 PAYMENT TO STATUTORY AUDITORS
940801 Statutory Audit Fee

940802 Payment to Statutory Auditors for Tax Audit
940805 Payment to Statutory Auditors in Other Capacities
940809 Statutory Auditors out of Pocket Expenses
10/24/2002 361
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9409 ADVERTISEMENT & PUBLICITY COST
940901 Advertisement Expenses

940902 Publicity Expenses
940908 Exhibition Stall and Conference ExpensesForeign Currency
940909 Exhibition Stall and Conference ExpensesIndian Currency
10/24/2002 362
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9410 PRINTING AND STATIONERY

941002 Printing Expenses for Inhouse Journals and Newsletters
10/24/2002 363
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9411 EDP EXPENSES
941101 EDP Rental

941102 Stationery
941103 EDP Stores Consumables
10/24/2002 364
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9412 SECURITY EXPENSES
941201 Security Expenses - CISF

941202 Security expenses - Others (including township)
10/24/2002 365
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9413 ENTERTAINMENT EXPENSES
941301 Entertainment Expenses
10/24/2002 366
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9414 DIRECTOR'S FEES
941401 Director's Sitting Fee/Expenses
10/24/2002 367
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9415 TRANSIT HOSTEL EXPENSES
941501 Transit Hostel Expenses
10/24/2002 368
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9416 BOOKS AND PERIODICALS
941601 Books, Periodicals and Journals Indian Currency

941602 Books, Periodicals and Journals Foreign Currency
10/24/2002 369
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9417 EDUCATION EXPENSES
941701 Recurring Grants to Educational Instn.

941702 Capital Grants to Educational Instn
941703 Reimbursement of Revenue Expenses to Kendriya Vidyalaya Sangathan
941704 Reimbursement of Revenue Expenses to Other Educational Institutions
941705 Reimbursement of Education Expenses - Overseas
941709 Other Miscellaneous Expenses for Educational Institutions
10/24/2002 370
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9419 BROKERAGE AND COMMISSION
941901 Brokerage & Commission - Indian Currency

941902 Brokerage & Commision - Foreign Currency
10/24/2002 371
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9421 RENT
942101 Rent-Office Accommodation

942102 Rent - Transit hostel
10/24/2002 372
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9423 ASSETS OF SMALL VALUE WRITTEN OFF
942301 Plant & Machinery,Scientific Appliances & Loose Tools Written off
10/24/2002 373
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9424 INSURANCE
942402 Insurnace Premium-Stock

942403 Insurance - Vehicles
942404 Insurance-Construction Equipments
942409 Other Insurance
942411 Insurance - Township Properties
942421 Insurance -Fidelity
942425 Insurance-Cash in Safe & Transit
10/24/2002 374
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9426 RATES & TAXES
942601 Rates and Taxes-Vehicles

942602 Rates and Taxes-Buildings
942603 Rates and Taxes-Others
942604 Rates and Taxes-Township Assets
942606 Licence Fee
10/24/2002 375
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9431 LOSS ON SALE OF FIXED ASSETS
943111 Loss on Sale of Fixed Assets
10/24/2002 376
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9451 OTHER MISCELLANEOUS EXPENSES
945101 Transport Vehicle Running Expenses

945102 Horticulture Expenses
945103 Expenses on Hiring of Vehicles
945104 Hire charges - Office equipments
945105 Hire charges - construction equipments
945106 Operating expenses of construction equipments
945107 Operating expenses of diesel generating sets
945108 Furnishing Expenses
945109 Subscription to Trade and Other Assocn.
945110 Hire Charges - Helicopter/Aircraft
945111 Visa & Entry Permit Charges - Overseas
945112 Reuter Monitoring Service Expenses
10/24/2002 377
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 95 FINANCE & OTHER CHARGES
ACCOUNT
CODE DESCRIPTION
9501 INTEREST ON TERM LOANS FROM GOI
950101 Interest on loans from GOI

950102 Penal Interest on Overdue Payments of Govt. Loans
10/24/2002 378
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9504 INTEREST ON FOREIGN CURRENCY LOANS
950402 Interest on Loan from Industrial Bank ofJapan - I

950403 Interest on Loan from EXIM Bank
950404 Interest on Loan from Syndicate IBJ - II
950405 Interest on Loan from Bankers Trust Co.,Hongkong
950408 Interest on loan from Banque Paribas
950409 Interest on Loan from IBRD
950410 Interest on Loan Asian Development Bank,Phillipines
950450 Penal Interest on Foreign Loans
10/24/2002 379
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9505 INTEREST ON BONDS & DEBENTURES
950501 Int. on Bonds
10/24/2002 380
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

AGENCIES
950802 Interest on Loan from UTI - II

950803 Interest on Loan from UTI - III
950804 Interest on Loan from UTI - IV
950805 Interest on Loan from LIC - I
950806 Interest on Loan from LIC - II
950807 Interest on Loan from HDFC
10/24/2002 381
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9510 BANK CHARGES
951001 L.C.charges Indian Currency

951003 Other bank charges Indian Currency
951004 Exchange rate fluctuations Stores, Spares others
951005 L.C. Charges - Foreign Currency
951006 Other Bank Charges - Foreign Currency
951007 Commitment Charges
10/24/2002 382
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9511 EXPENSES ON FOREIGN CURRENCY LOANS
951101 Guarantee Commission

951103 Management Fees/ Arrangement Fees
951104 Legal Expenses on Foreign Loans
951110 Other expenses
10/24/2002 383
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9514 EXPENSES ON LOANS IN INDIAN CURRENCY
951401 Front End Fees to Financial Institutions

10/24/2002 384
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 96 DEPRECIATION
ACCOUNT
CODE DESCRIPTION
9601 LASEHOLD LAND (INCLUDING DEVELOPMENT EXPENSES
960101 Leasehold Land Plant/Office Area

960102 Leasehold Land Township
960121 Site Clearance and Levelling of Lease Hold Land - Plant Area
960124 Site Clearance and Levelling of Lease Hold Land - Township Area
10/24/2002 385
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
960701 Permanent Roads Plant Area

960702 Permanent Roads -Township
960704 Kutcha Roads - Township Area
960711 Bridges & Culverts - Plant Area
960720 Aerodrome, Helipads and Airstrips - Permanent
960721 Aerodrome, Helipads and Airstrips - Temporary
10/24/2002 386
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9610 BUILDINGS - OTHERS
961021 Administrative Building Freehold

961022 Administrative Building Leasehold
961030 Bulidings with Dwelling Unit Plinth Areanot exceeding 80 sq. mtrs.
961032 Service Buildings -Township
961041 Buildings Temporary Construction - Residential
961042 Buildings Temporary Construction - Auxilliary Buildings
961043 Buildings Temporary Construction - Labour Colony
961044 Buildings Temporary Construction - Office Stores Sheds
10/24/2002 387
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
961101 Temporary Erection including Wooden Structure Plant/Office

961102 Temporary Erection including Wooden Structure Township
10/24/2002 388
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
961202 Sewerage and Effluent Disposal Plantarea

961204 Water Supply System Township
961205 Sewerage and Drainage System Township
961207 Temporary Construction - Water Supply Township
961208 Temporary Construction-Sewerage and Drainage System Township
10/24/2002 389
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9613 WATER SUPPLY, SEWERAGE & DRAINAGE -CIVILWORKS & OTHERS

961307 Temporary Construction - Water Supply - Township
10/24/2002 390
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
10/24/2002 391
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

10/24/2002 392
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9621 PLANT & MACHINERY

10/24/2002 393
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

962204 Tractors, Trailors, and Heavy Duty Vehicles for Construction
962207 Cranes
10/24/2002 394
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

10/24/2002 395
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9625 VEHICLES
962501 Buses and Trucks Plant Office

962502 Buses and Trucks Township
962503 Jeeps Plant / Office
962504 Jeeps Township
962507 Motor Cycles/Scooters-Plant/Office
962508 Motor Cycles/Scooters-Township
962510 Cycles Plant/Office
962511 Cycles Township
10/24/2002 396
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9626 AIRCRAFT/AERO ENGINES/SPEED BOATS
962601 Aircraft
962602 Aero Engines
10/24/2002 397
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
963001 Furniture -Township

963002 Furniture -Canteen
963003 Furniture -Office and Others
963004 Fixtures Partition in Own Buldg -Office
963005 Fixtures Partition in Own Buldg.township
963012 Fixtures-Fan-Plant/Office
963013 Fixtures-Fan-Township
963014 Fixtures Other Electrical Fittings Plant/Office
963015 Fixtures Other Electrical Fittings Township
10/24/2002 398
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9631 EDP & WP MACHINES
963101 Mainframe computer

963102 Satellite communication system
963103 Personal Computers with accessories
963110 Other EDP machines
10/24/2002 399
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION

963203 Refrigerators,Aircoolers,Watercoolers & Airconditioners -Township
963209 Community Centre Equipment/Appliances
963212 Interior Communication Equipt -Township
963213 Interior Communication Equipment -Plant/Office
10/24/2002 400
CHART OF ACCOUNTS
9 MISCELLANEOUS EXPENDITURE 98 NON-OPERATING EXPENSES
ACCOUNT
CODE DESCRIPTION
9802 PRIOR PERIOD EXPENSES
980201 Salary Wages and Benefits

980203 Power Charges
980204 R&M Buildings
980205 R&M P&M
980207 Rent
980208 Rates & Taxes
980209 Communication Expenses
980210 Insurance
980211 Travelling Expenses
980212 Payments to Statutory Auditors
980213 Advt & Publicity
980214 Professional Consultancy
980215 Depreciation
980216 Sales Written Back
980225 Others
10/24/2002 401
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9803 TEMPORARY WORKS WRITTEN OFF
980301 Temp. Works Written off

980302 Capital Exp Not Represented by Assets
10/24/2002 402
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9808 SHORTAGES IN STORES WRITTEN OFF
980801 Stores Shortage Written off-ConstructionStores-Gross

980811 Stores Shortage Writtenoff -O&M-Gross
980821 Stores Shortage Writtenoff-Fuel-Gross
980831 Stores Shortage Written off-Others-Gross
10/24/2002 403
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9809 OTHER LOSSES WRITTEN OFF
980910 Other Losses Written-off
10/24/2002 404
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9810 COMMUNITY DEVELOPMENT & WELFARE EXPENSES
981001 Family Planning Camp Exp.

981002 Waste Land Development Expenses
981003 Tree Plantation Outside Plant/Township
10/24/2002 405
CHART OF ACCOUNTS
ACCOUNT
CODE DESCRIPTION
9811 WASTE LAND DEVELOPMENT EXP-NTPC OWN LAND
981101 Tree Plantation-Plant

981111 Tree Plantation-Township
981121 Tree Plantation-Others
10/24/2002 406

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CHART OF ACCOUNTS

MAJOR HEAD MINOR HEAD

000001 Contra Entry

0101 FIXED ENERGY CHARGES

010101 Fixed Energy Charges - UPSEB

0103 VARIABLE CHARGES

010301 Variable Charges - UPSEB

0105 FUEL PRICE ADJUSTMENT

010501 Fuel Price Adjustment- UPSEB

0107 MOPA CHARGES

010701 MOPA Charges - UPSEB

0109 ELECTRICITY DUTY AND CESS RECOVERY

010901 Elect. Duty & Cess - UPSEB

0111 POLLUTION CESS RECOVERY

011101 Pollution Cess Recov.- UPSEB

011301 Incentive/Disincent. - UPSEB

0115 UNSCHEDULED INTERCHANGE

011501 Unscheduled Interchange - UPSEB

0116 OTHER CHARGES RECOVERED FROM CUSTOMERS

011601 Other Charges - UPSEB

0117 WHEELING CHARGES

011701 Wheeling Charges

0119 INTERNAL CONSUMPTION OF POWER

011901 Internal Consumption of Electricity [Other Than Auxilliary Consumption]

0201 CONSULTANCY, MANAGEMENT AND SUPERVISION FEES

020101 Income from Project Consultancy, Management Supervision Fees

0202 INCOME FROM OVERSEAS CONSULTANCY/PROJECT- FOREIGN

020201 Income from Overseas Consultancy/Project- Foreign Currency

0304 CC EXP CHARGED TO REVENUE

030401 CC Exp Charged to Revenue

0401 INCOME FROM INVESTMENTS (INCL. TDS)

040101 Income from Trade Investments

0402 INTEREST EARNINGS (INCL.TDS) FROM BANKS

040201 Interest from Banks.

0403 INTEREST EARNINGS(INCL. TDS) FROM OTHERS

040301 Interest from Contractors

0404 INTEREST EARNED ON BUY BACK BONDS

040401 14% Redeemable Non-Conv.Bonds CumulativeSeries I,1993

0405 HIRE CHARGES FOR CONSTRUCTION EQUIPMENTS

040501 Hire Charges for Construction Equipments

0406 SURCHARGE RECOVERED ON OVERDUE PAYMENTS FROM CUSTOMERS

040601 Surcharge from Customers for sale of Electricity

0407 PREMIUM ON SALE OF BUY BACK BONDS

040701 Premium on Sale of Buy Back Bonds

0409 MISCELLANEOUS RECEIPTS

040901 Sale of Tender Forms Foreign Currency

0501 TOWNSHIP RECOVERIES

050101 Recovery of Rent from Employees Residential Buildings

0601 PRIOR PERIOD INCOME

060101 Prior Period Income-Sale of Energy

0604 PRECOMMISSIONING INCOME

0605 GRANTS-IN-AID REVENUE NATURE

060501 Grants-In-Aid from Govt/Other Agencies for R&D

0606 PROFITS ON SALE OF FIXED ASSETS

060601 Profit on Sale of Fixed Assets

0607 EXCESSES ON PHYSICAL VERIFICATION

060711 Excess on Physical Verification Construction Stores

0608 PROFIT ON SALE OF STORES

060801 Profit on Sale of Surplus Material/Store

0701 SALE OF BY PRODUCTS

0942 INTEREST EARNING FROM BANK-CAPITAL

094201 Int. from Banks