| | ID | Code | Description | mainhead |
| Select | 2 | 011 | CAPITAL RESERVE ACCOUNT | 01 |
| Select | 3 | 012 | LONG TERM LOANS | 01 |
| Select | 4 | 013 | CREDITORS LEDGER CONTROL ACCOUNT | 01 |
| Select | 5 | 014 | TAXATION | 01 |
| Select | 6 | 015 | DIVIDED | 01 |
| Select | 7 | 021 | FIXED ASSETS LEDGER CONTROL ACCOUNT | 02 |
| Select | 8 | 022 | PROVISION FOR DEPRECIATION | 02 |
| Select | 9 | 023 | FIXED ASSETS DISPOSAL ACCOUNT | 02 |
| Select | 10 | 024 | INVESTMENT CONTROL LEDGER | 02 |
| Select | 11 | 025 | ASSETS REVALUATION COST | 02 |
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