{
 "name": "India - Chart of Accounts for Private Ltd/Partnership", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "name": "Mortgage Loan Payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Interest Payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Wages Payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Owner's Equity Accounts", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Notes Payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "children": [
         {
          "name": "Exice Duty Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Sales Tax Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Service Tax Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "VAT Payable", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Tax payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "account_type": "Payable", 
        "name": "Accounts Payable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Unearned Revenues", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Reserve and Surplus Account", 
        "report_type": "Balance Sheet"
       }
      ], 
      "name": "Liabilities", 
      "report_type": "Balance Sheet"
     }, 
     {
      "children": [
       {
        "name": "Buildings", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Supplies", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Land", 
        "report_type": "Balance Sheet"
       }, 
       {
        "account_type": "Receivable", 
        "name": "Accounts Receivable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Accumulated Depreciation - Equipment", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Tax Receivable", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Equipment", 
        "report_type": "Balance Sheet"
       }, 
       {
        "account_type": "Cash", 
        "name": "Cash", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Prepaid Insurance", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Accumulated Depreciation - Buildings", 
        "report_type": "Balance Sheet"
       }, 
       {
        "name": "Merchandise Inventory", 
        "report_type": "Balance Sheet"
       }
      ], 
      "name": "Assets", 
      "report_type": "Balance Sheet"
     }
    ], 
    "name": "Balance Sheet"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "name": "Salaries Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Wages Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Supplies Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Rent Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Utilities Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Telephone Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Advertising Expense", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Depreciation Expense", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Operating Expense Accounts", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "Expense", 
      "report_type": "Profit and Loss"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Interest Revenues", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Gain on Sale of Assets", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Non-Operating Revenue and Gains", 
        "report_type": "Profit and Loss"
       }, 
       {
        "children": [
         {
          "name": "Product Sales", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Service Revenues", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Operating Revenue Accounts", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "Income", 
      "report_type": "Profit and Loss"
     }, 
     {
      "children": [
       {
        "name": "Loss on Sale of Assets", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "Non-Operating Expenses and Losses", 
      "report_type": "Profit and Loss"
     }
    ], 
    "name": "Profit And Loss"
   }
  ], 
  "name": "Partnership/Private Firm Chart of Account"
 }
}