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Merge pull request #52636 from Abdeali099/Abdeali/india-coa

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refactor: enhance chart of accounts for India with account categories
This commit is contained in:
Abdeali Chharchhodawala
2026-03-10 17:21:37 +05:30
committed by GitHub
parent 7cf7a967da
commit 0d42faac2e
1 changed files with 143 additions and 56 deletions
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199
erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
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@@ -6,64 +6,83 @@
"Current Assets": { "Current Assets": {
"Accounts Receivable": { "Accounts Receivable": {
"Debtors": { "Debtors": {
"account_type": "Receivable" "account_type": "Receivable",
"account_category": "Trade Receivables"
} }
}, },
"Bank Accounts": { "Bank Accounts": {
"account_type": "Bank", "account_type": "Bank",
"is_group": 1 "is_group": 1,
"account_category": "Cash and Cash Equivalents"
}, },
"Cash In Hand": { "Cash In Hand": {
"Cash": { "Cash": {
"account_type": "Cash" "account_type": "Cash",
"account_category": "Cash and Cash Equivalents"
}, },
"account_type": "Cash" "account_type": "Cash",
"account_category": "Cash and Cash Equivalents"
}, },
"Loans and Advances (Assets)": { "Loans and Advances (Assets)": {
"is_group": 1 "is_group": 1,
"account_category": "Other Receivables"
}, },
"Securities and Deposits": { "Securities and Deposits": {
"Earnest Money": {} "Earnest Money": {
"account_category": "Other Current Assets"
}
}, },
"Stock Assets": { "Stock Assets": {
"Stock In Hand": { "Stock In Hand": {
"account_type": "Stock" "account_type": "Stock",
"account_category": "Stock Assets"
}, },
"account_type": "Stock" "account_type": "Stock",
"account_category": "Stock Assets"
}, },
"Tax Assets": { "Tax Assets": {
"is_group": 1 "is_group": 1,
"account_category": "Other Current Assets"
} }
}, },
"Fixed Assets": { "Fixed Assets": {
"Capital Equipment": { "Capital Equipment": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Electronic Equipment": { "Electronic Equipment": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Furniture and Fixtures": { "Furniture and Fixtures": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Office Equipment": { "Office Equipment": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Plants and Machineries": { "Plants and Machineries": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Buildings": { "Buildings": {
"account_type": "Fixed Asset" "account_type": "Fixed Asset",
"account_category": "Tangible Assets"
}, },
"Accumulated Depreciations": { "Accumulated Depreciations": {
"account_type": "Accumulated Depreciation" "account_type": "Accumulated Depreciation",
"account_category": "Tangible Assets"
} }
}, },
"Investments": { "Investments": {
"is_group": 1 "is_group": 1,
"account_category": "Long-term Investments"
}, },
"Temporary Accounts": { "Temporary Accounts": {
"Temporary Opening": { "Temporary Opening": {
"account_type": "Temporary" "account_type": "Temporary",
"account_category": "Other Non-current Assets"
} }
}, },
"root_type": "Asset" "root_type": "Asset"
@@ -72,55 +91,103 @@
"Direct Expenses": { "Direct Expenses": {
"Stock Expenses": { "Stock Expenses": {
"Cost of Goods Sold": { "Cost of Goods Sold": {
"account_type": "Cost of Goods Sold" "account_type": "Cost of Goods Sold",
"account_category": "Cost of Goods Sold"
}, },
"Expenses Included In Valuation": { "Expenses Included In Valuation": {
"account_type": "Expenses Included In Valuation" "account_type": "Expenses Included In Valuation",
"account_category": "Other Direct Costs"
}, },
"Stock Adjustment": { "Stock Adjustment": {
"account_type": "Stock Adjustment" "account_type": "Stock Adjustment",
"account_category": "Other Direct Costs"
} }
} }
}, },
"Indirect Expenses": { "Indirect Expenses": {
"Administrative Expenses": {}, "Administrative Expenses": {
"Commission on Sales": {}, "account_category": "Operating Expenses"
},
"Commission on Sales": {
"account_category": "Operating Expenses"
},
"Depreciation": { "Depreciation": {
"account_type": "Depreciation" "account_type": "Depreciation",
"account_category": "Operating Expenses"
},
"Entertainment Expenses": {
"account_category": "Operating Expenses"
}, },
"Entertainment Expenses": {},
"Freight and Forwarding Charges": { "Freight and Forwarding Charges": {
"account_type": "Chargeable" "account_type": "Chargeable",
"account_category": "Operating Expenses"
},
"Legal Expenses": {
"account_category": "Operating Expenses"
},
"Marketing Expenses": {
"account_type": "Chargeable",
"account_category": "Operating Expenses"
},
"Miscellaneous Expenses": {
"account_type": "Chargeable",
"account_category": "Operating Expenses"
},
"Office Maintenance Expenses": {
"account_category": "Operating Expenses"
},
"Office Rent": {
"account_category": "Operating Expenses"
},
"Postal Expenses": {
"account_category": "Operating Expenses"
},
"Print and Stationery": {
"account_category": "Operating Expenses"
}, },
"Legal Expenses": {},
"Marketing Expenses": {},
"Miscellaneous Expenses": {},
"Office Maintenance Expenses": {},
"Office Rent": {},
"Postal Expenses": {},
"Print and Stationery": {},
"Rounded Off": { "Rounded Off": {
"account_type": "Round Off" "account_type": "Round Off",
"account_category": "Operating Expenses"
}, },
"Salary": {}, "Salary": {
"Sales Expenses": {}, "account_category": "Operating Expenses"
"Telephone Expenses": {}, },
"Travel Expenses": {}, "Sales Expenses": {
"Utility Expenses": {}, "account_category": "Operating Expenses"
"Write Off": {}, },
"Exchange Gain/Loss": {}, "Telephone Expenses": {
"Gain/Loss on Asset Disposal": {}, "account_category": "Operating Expenses"
"Impairment": {} },
"Travel Expenses": {
"account_category": "Operating Expenses"
},
"Utility Expenses": {
"account_category": "Operating Expenses"
},
"Write Off": {
"account_category": "Operating Expenses"
},
"Exchange Gain/Loss": {
"account_category": "Operating Expenses"
},
"Gain/Loss on Asset Disposal": {
"account_category": "Other Operating Income"
},
"Impairment": {
"account_category": "Operating Expenses"
}
}, },
"root_type": "Expense" "root_type": "Expense"
}, },
"Income": { "Income": {
"Direct Income": { "Direct Income": {
"Sales": { "Sales": {
"account_type": "Income Account" "account_type": "Income Account",
"account_category": "Revenue from Operations"
}, },
"Service": { "Service": {
"account_type": "Income Account" "account_type": "Income Account",
"account_category": "Revenue from Operations"
}, },
"account_type": "Income Account" "account_type": "Income Account"
}, },
@@ -132,31 +199,51 @@
}, },
"Source of Funds (Liabilities)": { "Source of Funds (Liabilities)": {
"Capital Account": { "Capital Account": {
"Reserves and Surplus": {}, "Reserves and Surplus": {
"Shareholders Funds": {}, "account_category": "Reserves and Surplus"
"Revaluation Surplus": {} },
"Shareholders Funds": {
"account_category": "Share Capital"
},
"Revaluation Surplus": {
"account_category": "Reserves and Surplus"
}
}, },
"Current Liabilities": { "Current Liabilities": {
"Accounts Payable": { "Accounts Payable": {
"Creditors": { "Creditors": {
"account_type": "Payable" "account_type": "Payable",
"account_category": "Trade Payables"
}, },
"Payroll Payable": {} "Payroll Payable": {
"account_category": "Other Payables"
}
}, },
"Stock Liabilities": { "Stock Liabilities": {
"Stock Received But Not Billed": { "Stock Received But Not Billed": {
"account_type": "Stock Received But Not Billed" "account_type": "Stock Received But Not Billed",
"account_category": "Trade Payables"
} }
}, },
"Duties and Taxes": { "Duties and Taxes": {
"TDS": { "TDS": {
"account_type": "Tax" "account_type": "Tax",
} "account_category": "Current Tax Liabilities"
},
"account_type": "Tax",
"is_group": 1,
"account_category": "Current Tax Liabilities"
}, },
"Loans (Liabilities)": { "Loans (Liabilities)": {
"Secured Loans": {}, "Secured Loans": {
"Unsecured Loans": {}, "account_category": "Long-term Borrowings"
"Bank Overdraft Account": {} },
"Unsecured Loans": {
"account_category": "Long-term Borrowings"
},
"Bank Overdraft Account": {
"account_category": "Short-term Borrowings"
}
} }
}, },
"root_type": "Liability" "root_type": "Liability"