books/fixtures/verified/in.json

{
  "countryCode": "in",
  "name": "India - Chart of Accounts",
  "tree": {
    "Application of Funds (Assets)": {
      "Current Assets": {
        "Accounts Receivable": {
          "Debtors": {
            "isGroup": 0,
            "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"
        },
        "Accumulated Depreciations": {
          "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": {},
        "Miscellaneous Expenses": {},
        "Office Maintenance Expenses": {},
        "Office Rent": {},
        "Postal Expenses": {},
        "Print and Stationary": {},
        "Rounded 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": {
          "accountType": "Income Account"
        },
        "Service": {
          "accountType": "Income Account"
        },
        "accountType": "Income Account"
      },
      "Indirect Income": {
        "accountType": "Income Account",
        "isGroup": 1
      },
      "rootType": "Income"
    },
    "Source of Funds (Liabilities)": {
      "Capital Account": {
        "Reserves and Surplus": {},
        "Shareholders Funds": {}
      },
      "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": {
          "TDS": {
            "accountType": "Tax"
          },
          "IGST": {
            "accountType": "Tax"
          },
          "CGST": {
            "accountType": "Tax"
          },
          "SGST": {
            "accountType": "Tax"
          },
          "Exempt": {
            "accountType": "Tax"
          }
        },
        "Loans (Liabilities)": {
          "Secured Loans": {},
          "Unsecured Loans": {},
          "Bank Overdraft Account": {}
        }
      },
      "rootType": "Liability"
    }
  }
}