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',
  },
};