books/fixtures/standardCOA.js

import { t } from 'frappe';

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