{
 "name": "Thailand - Chart of Accounts", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "name": "Accumulated Depreciation - Equipment"
       }
      ], 
      "name": "Equipment"
     }, 
     {
      "name": "Outstanding Cheques"
     }, 
     {
      "children": [
       {
        "name": "Accumulated Depreciation - Building"
       }
      ], 
      "name": "Building"
     }, 
     {
      "name": "Inventory"
     }, 
     {
      "name": "Input VAT"
     }, 
     {
      "name": "Account Receivable"
     }, 
     {
      "children": [
       {
        "name": "Petty Cash"
       }, 
       {
        "name": "Cash at Bank"
       }
      ], 
      "name": "Cash"
     }, 
     {
      "name": "Withholding Income Tax"
     }
    ], 
    "name": "Assets"
   }, 
   {
    "children": [
     {
      "name": "Income"
     }
    ], 
    "name": "Income"
   }, 
   {
    "children": [
     {
      "name": "Accrued Expenses"
     }, 
     {
      "name": "Withholding Tax"
     }, 
     {
      "name": "Uninvoiced Receipts"
     }, 
     {
      "name": "Output VAT"
     }, 
     {
      "name": "Account Payable"
     }, 
     {
      "name": "Loans"
     }
    ], 
    "name": "Liabilities"
   }, 
   {
    "children": [
     {
      "name": "Retained Earnings"
     }, 
     {
      "name": "Capital Stock"
     }, 
     {
      "name": "Dividends"
     }, 
     {
      "name": "Income Summary"
     }
    ], 
    "name": "Equity"
   }, 
   {
    "children": [
     {
      "name": "Cost of goods sold"
     }, 
     {
      "name": "Income tax expenses"
     }, 
     {
      "name": "Office Expenses"
     }, 
     {
      "name": "Rent"
     }, 
     {
      "name": "Interest expenses"
     }, 
     {
      "name": "Salary"
     }
    ], 
    "name": "Expenses"
   }
  ], 
  "name": "Simple chart of accounts"
 }
}