From 8f0310859d314324f52d7883be35cff0c7da5d8b Mon Sep 17 00:00:00 2001 From: "mergify[bot]" <37929162+mergify[bot]@users.noreply.github.com> Date: Tue, 12 May 2026 16:46:05 +0000 Subject: [PATCH] feat: Philippines chart of account (backport #53918) (#54888) feat: Added Philippines chart of account json file (#53918) * feat: Added philipinnes chart of account json file * feat: made changes as per review comments and corrected indentation * feat: made changes as per review comments * feat: made changes as per review comments to resolve the issues * fix: fixed changes as per review comments * fix: fixed changes as per review comments on bank group account --------- (cherry picked from commit 5560f6c2704193710f0fcdc76a48b54cddd8f928) Signed-off-by: Soham-ambibuzz Signed-off-by: soham7117 Co-authored-by: Soham-ambibuzz Co-authored-by: soham7117 --- .../verified/philippines.json | 840 ++++++++++++++++++ 1 file changed, 840 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/philippines.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/philippines.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/philippines.json new file mode 100644 index 00000000000..ea3977711a7 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/philippines.json @@ -0,0 +1,840 @@ +{ + "name": "Philippines", + "country": "Philippines", + "tree": { + "Asset": { + "account_number": "1000", + "is_group": 1, + "root_type": "Asset", + "Current Assets": { + "account_number": "1001", + "is_group": 1, + "root_type": "Asset", + "Cash": { + "account_number": "1100", + "is_group": 1, + "root_type": "Asset", + "account_type": "Cash", + "Cash on Hand": { + "account_number": "1101", + "is_group": 0, + "root_type": "Asset", + "account_type": "Cash" + }, + "Petty Cash Fund": { + "account_number": "1200", + "is_group": 1, + "root_type": "Asset", + "account_type": "Cash", + "Petty Cash Fund": { + "account_number": "1201", + "is_group": 0, + "root_type": "Asset", + "account_type": "Cash" + } + } + }, + "Bank Accounts": { + "account_number": "1102", + "is_group": 1, + "root_type": "Asset", + "account_type": "Bank" + }, + "Advances to Officers & Employees": { + "account_number": "1290", + "is_group": 1, + "root_type": "Asset", + "Advances to Officers & Employees": { + "account_number": "1291", + "is_group": 0, + "root_type": "Asset" + } + }, + "Accounts Receivable Trade": { + "account_number": "1300", + "is_group": 1, + "root_type": "Asset", + "Accounts Receivable - Trade": { + "account_number": "1301", + "is_group": 0, + "root_type": "Asset", + "account_type": "Receivable" + } + }, + "Accounts Receivable - Affiliates": { + "account_number": "1310", + "is_group": 1, + "root_type": "Asset", + "Due from Company": { + "account_number": "1311", + "is_group": 0, + "root_type": "Asset" + } + }, + "Accounts Receivable - Others": { + "account_number": "1400", + "is_group": 1, + "root_type": "Asset", + "Accounts Receivable - Others": { + "account_number": "1401", + "is_group": 0, + "root_type": "Asset" + } + }, + "Parts, Materials and Supplies": { + "account_number": "1500", + "is_group": 1, + "root_type": "Asset", + "Parts, Materials and Supplies": { + "account_number": "1501", + "is_group": 0, + "root_type": "Asset" + }, + "Raw Materials - Demo": { + "account_number": "1502", + "is_group": 0, + "root_type": "Asset" + } + }, + "Project in Progress": { + "account_number": "1510", + "is_group": 1, + "root_type": "Asset", + "Project in Progress": { + "account_number": "1511", + "is_group": 0, + "root_type": "Asset" + }, + "Factory Overhead Variance": { + "account_number": "1512", + "is_group": 0, + "root_type": "Asset" + } + }, + "Finished Goods": { + "account_number": "1520", + "is_group": 1, + "root_type": "Asset", + "Finished Goods Inventory": { + "account_number": "1531", + "is_group": 0, + "root_type": "Asset", + "account_type": "Stock" + }, + "Inventory in Transit": { + "account_number": "1532", + "is_group": 0, + "root_type": "Asset", + "account_type": "Stock Adjustment" + } + }, + "Prepayments": { + "account_number": "1600", + "is_group": 1, + "root_type": "Asset", + "Prepaid Insurance & Bonds": { + "account_number": "1601", + "is_group": 0, + "root_type": "Asset" + }, + "Prepaid Rent": { + "account_number": "1602", + "is_group": 0, + "root_type": "Asset" + } + }, + "VAT Input Tax": { + "account_number": "1610", + "is_group": 1, + "root_type": "Asset", + "VAT Input Tax - Goods": { + "account_number": "1611", + "is_group": 0, + "root_type": "Asset", + "account_type": "Tax" + } + } + }, + "Non - Current Assets": { + "account_number": "1002", + "is_group": 1, + "root_type": "Asset", + "Property, Plants And Equipments": { + "account_number": "1700", + "is_group": 1, + "root_type": "Asset", + "Land": { + "account_number": "1701", + "is_group": 0, + "root_type": "Asset", + "account_type": "Fixed Asset" + }, + "Buildings & Improvements": { + "account_number": "1702", + "is_group": 0, + "root_type": "Asset", + "account_type": "Fixed Asset" + }, + "Delivery & Trans Equipment": { + "account_number": "1703", + "is_group": 0, + "root_type": "Asset", + "account_type": "Fixed Asset" + }, + "Furniture & Fixtures": { + "account_number": "1704", + "is_group": 0, + "root_type": "Asset", + "account_type": "Fixed Asset" + }, + "Machinery & Equipment": { + "account_number": "1705", + "is_group": 0, + "root_type": "Asset", + "account_type": "Fixed Asset" + } + }, + "Accum Depr. - Property, Plants and Equipment": { + "account_number": "1800", + "is_group": 1, + "root_type": "Asset", + "Accumulated Dep Bdgs & Improv": { + "account_number": "1801", + "is_group": 0, + "root_type": "Asset", + "account_type": "Accumulated Depreciation" + }, + "Accumulated Dep Delivery & Trans": { + "account_number": "1802", + "is_group": 0, + "root_type": "Asset", + "account_type": "Accumulated Depreciation" + }, + "Accumulated Dep Furniture & Fixture": { + "account_number": "1803", + "is_group": 0, + "root_type": "Asset", + "account_type": "Accumulated Depreciation" + }, + "Accumulated Depreciation - Machinery & Equipment": { + "account_number": "1804", + "is_group": 0, + "root_type": "Asset", + "account_type": "Accumulated Depreciation" + } + } + }, + "Other Assets": { + "account_number": "1003", + "is_group": 1, + "root_type": "Asset", + "Advances To Supplier": { + "account_number": "1900", + "is_group": 1, + "root_type": "Asset", + "Advances To Supplier": { + "account_number": "1901", + "is_group": 0, + "root_type": "Asset" + } + }, + "Miscellaneous Deposits": { + "account_number": "1910", + "is_group": 1, + "root_type": "Asset", + "Miscellaneous Deposits": { + "account_number": "1911", + "is_group": 0, + "root_type": "Asset" + } + }, + "Retirement Fund": { + "account_number": "1920", + "is_group": 1, + "root_type": "Asset", + "Retirement Fund": { + "account_number": "1921", + "is_group": 0, + "root_type": "Asset" + } + }, + "Investment": { + "account_number": "1930", + "is_group": 1, + "root_type": "Asset", + "Investment": { + "account_number": "1931", + "is_group": 0, + "root_type": "Asset" + } + }, + "System Development": { + "account_number": "1940", + "is_group": 1, + "root_type": "Asset", + "System Development": { + "account_number": "1941", + "is_group": 0, + "root_type": "Asset" + } + } + } + }, + "Liability": { + "account_number": "2000", + "is_group": 1, + "root_type": "Liability", + "Current Liabilities": { + "account_number": "2001", + "is_group": 1, + "root_type": "Liability", + "Accounts Payable Trade": { + "account_number": "2100", + "is_group": 1, + "root_type": "Liability", + "Accounts Payable - Trade": { + "account_number": "2101", + "is_group": 0, + "root_type": "Liability", + "account_type": "Payable" + } + }, + "Accounts Payable Others": { + "account_number": "2110", + "is_group": 1, + "root_type": "Liability", + "Accounts Payable - Payroll": { + "account_number": "2111", + "is_group": 0, + "root_type": "Liability" + } + }, + "VAT Output Tax": { + "account_number": "2200", + "is_group": 1, + "root_type": "Liability", + "VAT Output Tax": { + "account_number": "2201", + "is_group": 0, + "root_type": "Liability", + "account_type": "Tax" + } + }, + "Withholding Taxes Payable Wages": { + "account_number": "2210", + "is_group": 1, + "root_type": "Liability", + "Withholding Taxes Payable Wages": { + "account_number": "2211", + "is_group": 0, + "root_type": "Liability", + "account_type": "Tax" + } + }, + "Withholding Taxes Payable Expanded": { + "account_number": "2220", + "is_group": 1, + "root_type": "Liability", + "Withholding Taxes Payable Expanded": { + "account_number": "2221", + "is_group": 0, + "root_type": "Liability", + "account_type": "Tax" + } + }, + "Accruals And Other Current Payables": { + "account_number": "2300", + "is_group": 1, + "root_type": "Liability", + "Stock Received But Not Billed": { + "account_number": "2301", + "is_group": 0, + "root_type": "Liability", + "account_type": "Stock Received But Not Billed" + } + }, + "Payable to Government and Other Institutions": { + "account_number": "2400", + "is_group": 1, + "root_type": "Liability", + "SSS Premium Payable": { + "account_number": "2401", + "is_group": 0, + "root_type": "Liability" + }, + "SSS Salary Loan Payable": { + "account_number": "2402", + "is_group": 0, + "root_type": "Liability" + }, + "PhilHealth Premium": { + "account_number": "2403", + "is_group": 0, + "root_type": "Liability" + }, + "Pag-ibig Loan Payable": { + "account_number": "2404", + "is_group": 0, + "root_type": "Liability" + }, + "Coop Loans": { + "account_number": "2405", + "is_group": 0, + "root_type": "Liability" + }, + "Coop Contributions": { + "account_number": "2406", + "is_group": 0, + "root_type": "Liability" + }, + "Canteen": { + "account_number": "2407", + "is_group": 0, + "root_type": "Liability" + }, + "AUB Loan Payable": { + "account_number": "2408", + "is_group": 0, + "root_type": "Liability" + }, + "HSBC Loan Payable": { + "account_number": "2409", + "is_group": 0, + "root_type": "Liability" + } + }, + "Customer Deposits": { + "account_number": "2500", + "is_group": 0, + "root_type": "Liability", + "account_type": "Payable" + } + }, + "Non Current Liabilities": { + "account_number": "2002", + "is_group": 1, + "root_type": "Liability", + "Due To Associated Company": { + "account_number": "2600", + "is_group": 1, + "root_type": "Liability", + "Due To Associated Company": { + "account_number": "2601", + "is_group": 0, + "root_type": "Liability" + } + }, + "Deferred Income": { + "account_number": "2700", + "is_group": 1, + "root_type": "Liability", + "Deferred Income": { + "account_number": "2701", + "is_group": 0, + "root_type": "Liability" + } + }, + "Notes Payable": { + "account_number": "2800", + "is_group": 1, + "root_type": "Liability", + "Notes Payable": { + "account_number": "2801", + "is_group": 0, + "root_type": "Liability" + } + }, + "Dividends Payable": { + "account_number": "2900", + "is_group": 0, + "root_type": "Liability" + } + } + }, + "Equity": { + "account_number": "3000", + "is_group": 1, + "root_type": "Equity", + "STOCKHOLDER'S EQUITY": { + "account_number": "3001", + "is_group": 1, + "root_type": "Equity", + "Capital Stocks": { + "account_number": "3100", + "is_group": 1, + "root_type": "Equity", + "Capital Stocks": { + "account_number": "3101", + "is_group": 0, + "root_type": "Equity" + } + }, + "Subscription Receivable": { + "account_number": "3200", + "is_group": 1, + "root_type": "Equity", + "Subscription Receivable": { + "account_number": "3201", + "is_group": 0, + "root_type": "Equity" + } + }, + "Retained Earnings": { + "account_number": "3300", + "is_group": 1, + "root_type": "Equity", + "Retained Earnings": { + "account_number": "3301", + "is_group": 0, + "root_type": "Equity" + } + }, + "Current Year (Profit/Loss)": { + "account_number": "3400", + "is_group": 0, + "root_type": "Equity" + }, + "Drawings": { + "account_number": "3500", + "is_group": 1, + "root_type": "Equity", + "Drawings": { + "account_number": "3501", + "is_group": 0, + "root_type": "Equity" + } + } + } + }, + "Income": { + "account_number": "4000", + "is_group": 1, + "root_type": "Income", + "Gross Sales": { + "account_number": "4100", + "is_group": 1, + "root_type": "Income", + "Sales": { + "account_number": "4101", + "is_group": 0, + "root_type": "Income" + } + }, + "Sales Adjustment": { + "account_number": "4200", + "is_group": 1, + "root_type": "Income", + "Sales Return And Allowance": { + "account_number": "4201", + "is_group": 0, + "root_type": "Income" + } + }, + "Sales Discount": { + "account_number": "4300", + "is_group": 1, + "root_type": "Income", + "Sales Discount": { + "account_number": "4301", + "is_group": 0, + "root_type": "Income" + } + }, + "Other Income": { + "account_number": "6000", + "is_group": 1, + "root_type": "Income", + "Interest Income Bank": { + "account_number": "6010", + "is_group": 1, + "root_type": "Income", + "Interest Income Bank": { + "account_number": "6011", + "is_group": 0, + "root_type": "Income" + } + }, + "Dividend Income": { + "account_number": "6020", + "is_group": 1, + "root_type": "Income", + "Dividend Income": { + "account_number": "6021", + "is_group": 0, + "root_type": "Income" + } + } + } + }, + "Expense": { + "account_number": "5000", + "is_group": 1, + "root_type": "Expense", + "Operating Expenses": { + "account_number": "5100", + "is_group": 1, + "root_type": "Expense", + "Salaries, Wages": { + "account_number": "5101", + "is_group": 0, + "root_type": "Expense" + }, + "13th Month Pay & Bonus": { + "account_number": "5102", + "is_group": 0, + "root_type": "Expense" + }, + "Overtime & Night Diff": { + "account_number": "5103", + "is_group": 0, + "root_type": "Expense" + }, + "Incentive/Performance Bonus": { + "account_number": "5104", + "is_group": 0, + "root_type": "Expense" + }, + "Employees Benefits": { + "account_number": "5105", + "is_group": 0, + "root_type": "Expense" + }, + "Advertising & Promotions": { + "account_number": "5106", + "is_group": 0, + "root_type": "Expense" + }, + "Amortization of Leasehold Improvement": { + "account_number": "5107", + "is_group": 0, + "root_type": "Expense" + }, + "Amortization of Pre-Operating": { + "account_number": "5108", + "is_group": 0, + "root_type": "Expense" + }, + "Amortization of System Development": { + "account_number": "5109", + "is_group": 0, + "root_type": "Expense" + }, + "Audit & Legal Fee": { + "account_number": "5110", + "is_group": 0, + "root_type": "Expense" + }, + "Bad Debts Expenses": { + "account_number": "5111", + "is_group": 0, + "root_type": "Expense" + }, + "Client Service & Maintenance": { + "account_number": "5112", + "is_group": 0, + "root_type": "Expense" + }, + "Commission Expenses": { + "account_number": "5113", + "is_group": 0, + "root_type": "Expense" + }, + "Communications": { + "account_number": "5114", + "is_group": 0, + "root_type": "Expense" + }, + "Contractual Services": { + "account_number": "5115", + "is_group": 0, + "root_type": "Expense" + }, + "Depreciation Expenses": { + "account_number": "5116", + "is_group": 0, + "root_type": "Expense", + "account_type": "Depreciation" + }, + "Donation & Contribution": { + "account_number": "5117", + "is_group": 0, + "root_type": "Expense" + }, + "Dues & Subscription": { + "account_number": "5118", + "is_group": 0, + "root_type": "Expense" + }, + "Employee Med/Dental/Hosp Expenses": { + "account_number": "5119", + "is_group": 0, + "root_type": "Expense" + }, + "Employee Uniforms": { + "account_number": "5120", + "is_group": 0, + "root_type": "Expense" + }, + "Equipage": { + "account_number": "5121", + "is_group": 0, + "root_type": "Expense" + }, + "Expenses for Reclassification": { + "account_number": "5122", + "is_group": 0, + "root_type": "Expense" + }, + "Gas & Oil": { + "account_number": "5123", + "is_group": 0, + "root_type": "Expense" + }, + "Insurance Expenses": { + "account_number": "5124", + "is_group": 0, + "root_type": "Expense" + }, + "Light & Water": { + "account_number": "5125", + "is_group": 0, + "root_type": "Expense" + }, + "Local/Overseas Travel": { + "account_number": "5126", + "is_group": 0, + "root_type": "Expense" + }, + "Meals & Transportation Expenses": { + "account_number": "5127", + "is_group": 0, + "root_type": "Expense" + }, + "Meeting & Conferences": { + "account_number": "5128", + "is_group": 0, + "root_type": "Expense" + }, + "Miscellaneous Expenses": { + "account_number": "5129", + "is_group": 0, + "root_type": "Expense" + }, + "Mockup Expenses": { + "account_number": "5130", + "is_group": 0, + "root_type": "Expense" + }, + "Obsolescence Expenses": { + "account_number": "5131", + "is_group": 0, + "root_type": "Expense" + }, + "Other Support Cost": { + "account_number": "5132", + "is_group": 0, + "root_type": "Expense" + }, + "Pag-ibig Contribution": { + "account_number": "5133", + "is_group": 0, + "root_type": "Expense" + }, + "Performance Bonds": { + "account_number": "5134", + "is_group": 0, + "root_type": "Expense" + }, + "Pre Employment Expenses": { + "account_number": "5135", + "is_group": 0, + "root_type": "Expense" + }, + "Professional Fees": { + "account_number": "5136", + "is_group": 0, + "root_type": "Expense" + }, + "Recruitment & Employment": { + "account_number": "5137", + "is_group": 0, + "root_type": "Expense" + }, + "Rent Expenses": { + "account_number": "5138", + "is_group": 0, + "root_type": "Expense" + }, + "Rent Expenses Others": { + "account_number": "5139", + "is_group": 0, + "root_type": "Expense" + }, + "Repairs & Maintenance": { + "account_number": "5140", + "is_group": 0, + "root_type": "Expense" + }, + "Representation Expenses": { + "account_number": "5141", + "is_group": 0, + "root_type": "Expense" + }, + "Research & Development": { + "account_number": "5142", + "is_group": 0, + "root_type": "Expense" + }, + "Security Expenses": { + "account_number": "5143", + "is_group": 0, + "root_type": "Expense" + }, + "Shared Services Fee": { + "account_number": "5144", + "is_group": 0, + "root_type": "Expense" + }, + "SSS/Medicare/EC Contributions": { + "account_number": "5145", + "is_group": 0, + "root_type": "Expense" + }, + "Stationery & Supplies": { + "account_number": "5146", + "is_group": 0, + "root_type": "Expense" + }, + "Taxes & Licenses": { + "account_number": "5147", + "is_group": 0, + "root_type": "Expense", + "account_type": "Tax" + }, + "Training & Seminar": { + "account_number": "5148", + "is_group": 0, + "root_type": "Expense" + } + }, + "Stock Adjustment": { + "account_number": "5200", + "is_group": 0, + "root_type": "Expense", + "account_type": "Stock Adjustment" + }, + "Round Off": { + "account_number": "5300", + "is_group": 0, + "root_type": "Expense", + "account_type": "Round Off" + }, + "Expenses Included In Valuation": { + "account_number": "5400", + "is_group": 0, + "root_type": "Expense", + "account_type": "Expenses Included In Valuation" + } + } + } +} \ No newline at end of file