{
  "Application of Funds (Assets)": {
      "Current Assets": {
          "Accounts Receivable": {
              "Debtors": {
                  "accountType": "Receivable"
              }
          },
          "Bank Accounts": {
            "accountType": "Bank",
            "isGroup": true
          },
          "Cash In Hand": {
              "Cash": {
                  "accountType": "Cash"
              },
              "accountType": "Cash"
          },
          "Loans and Advances (Assets)": {
            "isGroup": true
          },
          "Securities and Deposits": {
              "Earnest Money": {}
          },
          "Stock Assets": {
              "Stock In Hand": {
                  "accountType": "Stock"
              },
              "accountType": "Stock"
          },
          "Tax Assets": {
            "isGroup": true
          }
      },
      "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": true
      },
      "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": true
      },
      "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": true
          },
          "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"
  }
}