{
    "country_code": "in",
    "name": "India - Chart of Accounts",
    "tree": {
        "Application of Funds (Assets)": {
            "Current Assets": {
                "Accounts Receivable": {
                    "Debtors": {
                        "is_group": 0,
                        "account_type": "Receivable"
                    }
                },
                "Bank Accounts": {
                    "account_type": "Bank",
                    "is_group": 1
                },
                "Cash In Hand": {
                    "Cash": {
                        "account_type": "Cash"
                    },
                    "account_type": "Cash"
                },
                "Loans and Advances (Assets)": {
                    "is_group": 1
                },
                "Securities and Deposits": {
                    "Earnest Money": {}
                },
                "Stock Assets": {
                    "Stock In Hand": {
                        "account_type": "Stock"
                    },
                    "account_type": "Stock"
                },
                "Tax Assets": {
                    "is_group": 1
                }
            },
            "Fixed Assets": {
                "Capital Equipments": {
                    "account_type": "Fixed Asset"
                },
                "Electronic Equipments": {
                    "account_type": "Fixed Asset"
                },
                "Furnitures and Fixtures": {
                    "account_type": "Fixed Asset"
                },
                "Office Equipments": {
                    "account_type": "Fixed Asset"
                },
                "Plants and Machineries": {
                    "account_type": "Fixed Asset"
                },
                "Buildings": {
                    "account_type": "Fixed Asset"
                },
                "Accumulated Depreciations": {
                    "account_type": "Accumulated Depreciation"
                }
            },
            "Investments": {
                "is_group": 1
            },
            "Temporary Accounts": {
                "Temporary Opening": {
                    "account_type": "Temporary"
                }
            },
            "root_type": "Asset"
        },
        "Expenses": {
            "Direct Expenses": {
                "Stock Expenses": {
                    "Cost of Goods Sold": {
                        "account_type": "Cost of Goods Sold"
                    },
                    "Expenses Included In Valuation": {
                        "account_type": "Expenses Included In Valuation"
                    },
                    "Stock Adjustment": {
                        "account_type": "Stock Adjustment"
                    }
                }
            },
            "Indirect Expenses": {
                "Administrative Expenses": {},
                "Commission on Sales": {},
                "Depreciation": {
                    "account_type": "Depreciation"
                },
                "Entertainment Expenses": {},
                "Freight and Forwarding Charges": {
                    "account_type": "Chargeable"
                },
                "Legal Expenses": {},
                "Marketing Expenses": {},
                "Miscellaneous Expenses": {},
                "Office Maintenance Expenses": {},
                "Office Rent": {},
                "Postal Expenses": {},
                "Print and Stationary": {},
                "Rounded Off": {
                    "account_type": "Round Off"
                },
                "Salary": {},
                "Sales Expenses": {},
                "Telephone Expenses": {},
                "Travel Expenses": {},
                "Utility Expenses": {},
                "Write Off": {},
                "Exchange Gain/Loss": {},
                "Gain/Loss on Asset Disposal": {}
            },
            "root_type": "Expense"
        },
        "Income": {
            "Direct Income": {
                "Sales": {
                    "account_type": "Income Account"
                },
                "Service": {
                    "account_type": "Income Account"
                },
                "account_type": "Income Account"
            },
            "Indirect Income": {
                "account_type": "Income Account",
                "is_group": 1
            },
            "root_type": "Income"
        },
        "Source of Funds (Liabilities)": {
            "Capital Account": {
                "Reserves and Surplus": {},
                "Shareholders Funds": {}
            },
            "Current Liabilities": {
                "Accounts Payable": {
                    "Creditors": {
                        "account_type": "Payable"
                    },
                    "Payroll Payable": {}
                },
                "Stock Liabilities": {
                    "Stock Received But Not Billed": {
                        "account_type": "Stock Received But Not Billed"
                    }
                },
                "Duties and Taxes": {
                    "TDS": {
                        "account_type": "Tax"
                    },
                    "IGST": {
                        "accountType": "Tax"
                    },
                    "CGST": {
                        "accountType": "Tax"
                    },
                    "SGST": {
                        "accountType": "Tax"
                    },
                    "Exempt": {
                        "accountType": "Tax"
                    }
                },
                "Loans (Liabilities)": {
                    "Secured Loans": {},
                    "Unsecured Loans": {},
                    "Bank Overdraft Account": {}
                }
            },
            "root_type": "Liability"
        }
    }
}