{
 "name": "India - Chart of Accounts for Public Ltd", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "name": "Sales - Division #1, Product Line 010", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Sales - Division #3, Product Line 110", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Sales - Division #1, Product Line 022", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Sales - Division #2, Product Line 015", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Operating Revenues", 
        "report_type": "Profit and Loss"
       }, 
       {
        "children": [
         {
          "name": "Gain on Sale of Assets", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Non-Operating Revenue and Gains", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "Income", 
      "report_type": "Profit and Loss"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Payroll Dept. Payroll Taxes", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Payroll Dept. Supplies", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Payroll Dept. Telephone", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Payroll Dept. Salaries", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Payroll Dept. Expenses", 
        "report_type": "Profit and Loss"
       }, 
       {
        "children": [
         {
          "name": "Marketing Dept. Supplies", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Marketing Dept. Telephone", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Marketing Dept. Payroll Taxes", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Marketing Dept. Salaries", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Marketing Expenses", 
        "report_type": "Profit and Loss"
       }, 
       {
        "children": [
         {
          "name": "COGS - Division #1, Product Line 022", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "COGS - Division #2, Product Line 015", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "COGS - Division #3, Product Line 110", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "COGS - Division #1, Product Line 010", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "Cost of Goods Sold", 
        "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": "Expense", 
      "report_type": "Profit and Loss"
     }
    ], 
    "name": "Profit And Loss"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "account_type": "Cash", 
          "name": "Cash - Payroll Checking", 
          "report_type": "Balance Sheet"
         }, 
         {
          "account_type": "Cash", 
          "name": "Petty Cash Fund", 
          "report_type": "Balance Sheet"
         }, 
         {
          "account_type": "Receivable", 
          "name": "Accounts Receivable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Inventory", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Tax Receivable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Supplies", 
          "report_type": "Balance Sheet"
         }, 
         {
          "account_type": "Cash", 
          "name": "Cash - Regular Checking", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Prepaid Insurance", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Allowance for Doubtful Accounts", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Current Assets", 
        "report_type": "Balance Sheet"
       }, 
       {
        "children": [
         {
          "name": "Accumulated Depreciation - Vehicles", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Vehicles", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Accumulated Depreciation - Buildings", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Equipment", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Land", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Buildings", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Accumulated Depreciation - Equipment", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Property, Plant, and Equipment", 
        "report_type": "Balance Sheet"
       }
      ], 
      "name": "Assets", 
      "report_type": "Balance Sheet"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Service Tax Payable", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Exice Duty Payable", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "VAT Payable", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Sales Tax Payable", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Tax payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Interest Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Wages Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Reserve and Surplus Account", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Notes Payable - Credit Line #2", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Unearned Revenues", 
          "report_type": "Balance Sheet"
         }, 
         {
          "account_type": "Payable", 
          "name": "Accounts Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Notes Payable - Credit Line #1", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Current Liabilities", 
        "report_type": "Balance Sheet"
       }, 
       {
        "children": [
         {
          "name": "Mortgage Loan Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Bonds Payable", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Discount on Bonds Payable", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Long-term Liabilities", 
        "report_type": "Balance Sheet"
       }, 
       {
        "children": [
         {
          "name": "Treasury Stock", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Retained Earnings", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Common Stock, No Par", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "Stockholders' Equity", 
        "report_type": "Balance Sheet"
       }
      ], 
      "name": "Liabilities", 
      "report_type": "Balance Sheet"
     }
    ], 
    "name": "Balance Sheet"
   }
  ], 
  "name": "Public Firm Chart of Account"
 }
}