books/fixtures/standardCOA.js

import frappe from 'frappe';
const _ = frappe._.bind(frappe);

export default {
  [_('Application of Funds (Assets)')]: {
    [_('Current Assets')]: {
      [_('Accounts Receivable')]: {
        [_('Debtors')]: {
          accountType: 'Receivable',
        },
      },
      [_('Bank Accounts')]: {
        accountType: 'Bank',
        isGroup: 1,
      },
      [_('Cash In Hand')]: {
        [_('Cash')]: {
          accountType: 'Cash',
        },
        accountType: 'Cash',
      },
      [_('Loans and Advances (Assets)')]: {
        isGroup: 1,
      },
      [_('Securities and Deposits')]: {
        [_('Earnest Money')]: {},
      },
      [_('Stock Assets')]: {
        [_('Stock In Hand')]: {
          accountType: 'Stock',
        },
        accountType: 'Stock',
      },
      [_('Tax Assets')]: {
        isGroup: 1,
      },
    },
    [_('Fixed Assets')]: {
      [_('Capital Equipments')]: {
        accountType: 'Fixed Asset',
      },
      [_('Electronic Equipments')]: {
        accountType: 'Fixed Asset',
      },
      [_('Furnitures and Fixtures')]: {
        accountType: 'Fixed Asset',
      },
      [_('Office Equipments')]: {
        accountType: 'Fixed Asset',
      },
      [_('Plants and Machineries')]: {
        accountType: 'Fixed Asset',
      },
      [_('Buildings')]: {
        accountType: 'Fixed Asset',
      },
      [_('Softwares')]: {
        accountType: 'Fixed Asset',
      },
      [_('Accumulated Depreciation')]: {
        accountType: 'Accumulated Depreciation',
      },
    },
    [_('Investments')]: {
      isGroup: 1,
    },
    [_('Temporary Accounts')]: {
      [_('Temporary Opening')]: {
        accountType: 'Temporary',
      },
    },
    rootType: 'Asset',
  },
  [_('Expenses')]: {
    [_('Direct Expenses')]: {
      [_('Stock Expenses')]: {
        [_('Cost of Goods Sold')]: {
          accountType: 'Cost of Goods Sold',
        },
        [_('Expenses Included In Valuation')]: {
          accountType: 'Expenses Included In Valuation',
        },
        [_('Stock Adjustment')]: {
          accountType: 'Stock Adjustment',
        },
      },
    },
    [_('Indirect Expenses')]: {
      [_('Administrative Expenses')]: {},
      [_('Commission on Sales')]: {},
      [_('Depreciation')]: {
        accountType: 'Depreciation',
      },
      [_('Entertainment Expenses')]: {},
      [_('Freight and Forwarding Charges')]: {
        accountType: 'Chargeable',
      },
      [_('Legal Expenses')]: {},
      [_('Marketing Expenses')]: {
        accountType: 'Chargeable',
      },
      [_('Miscellaneous Expenses')]: {
        accountType: 'Chargeable',
      },
      [_('Office Maintenance Expenses')]: {},
      [_('Office Rent')]: {},
      [_('Postal Expenses')]: {},
      [_('Print and Stationery')]: {},
      [_('Round Off')]: {
        accountType: 'Round Off',
      },
      [_('Salary')]: {},
      [_('Sales Expenses')]: {},
      [_('Telephone Expenses')]: {},
      [_('Travel Expenses')]: {},
      [_('Utility Expenses')]: {},
      [_('Write Off')]: {},
      [_('Exchange Gain/Loss')]: {},
      [_('Gain/Loss on Asset Disposal')]: {},
    },
    rootType: 'Expense',
  },
  [_('Income')]: {
    [_('Direct Income')]: {
      [_('Sales')]: {},
      [_('Service')]: {},
    },
    [_('Indirect Income')]: {
      isGroup: 1,
    },
    rootType: 'Income',
  },
  [_('Source of Funds (Liabilities)')]: {
    [_('Current Liabilities')]: {
      [_('Accounts Payable')]: {
        [_('Creditors')]: {
          accountType: 'Payable',
        },
        [_('Payroll Payable')]: {},
      },
      [_('Stock Liabilities')]: {
        [_('Stock Received But Not Billed')]: {
          accountType: 'Stock Received But Not Billed',
        },
      },
      [_('Duties and Taxes')]: {
        accountType: 'Tax',
        isGroup: 1,
      },
      [_('Loans (Liabilities)')]: {
        [_('Secured Loans')]: {},
        [_('Unsecured Loans')]: {},
        [_('Bank Overdraft Account')]: {},
      },
    },
    rootType: 'Liability',
  },
  [_('Equity')]: {
    [_('Capital Stock')]: {
      accountType: 'Equity',
    },
    [_('Dividends Paid')]: {
      accountType: 'Equity',
    },
    [_('Opening Balance Equity')]: {
      accountType: 'Equity',
    },
    [_('Retained Earnings')]: {
      accountType: 'Equity',
    },
    rootType: 'Equity',
  },
};