diff --git a/erpnext/tests/utils.py b/erpnext/tests/utils.py
index 278bf4e8bb3..59227991da2 100644
--- a/erpnext/tests/utils.py
+++ b/erpnext/tests/utils.py
@@ -176,6 +176,7 @@ class ERPNextTestSuite(unittest.TestCase):
 	def make_persistent_master_data(cls):
 		cls.make_fiscal_year()
 		cls.make_company()
+		cls.make_test_account()
 		cls.make_supplier_group()
 		cls.make_payment_term()
 		cls.make_payment_terms_template()
@@ -1967,6 +1968,73 @@ class ERPNextTestSuite(unittest.TestCase):
 					)
 				)
 
+	@classmethod
+	def make_test_account(cls):
+		records = [
+			# [account_name, parent_account, is_group]
+			["_Test Bank", "Bank Accounts", 0, "Bank", None],
+			["_Test Bank USD", "Bank Accounts", 0, "Bank", "USD"],
+			["_Test Bank EUR", "Bank Accounts", 0, "Bank", "EUR"],
+			["_Test Cash", "Cash In Hand", 0, "Cash", None],
+			["_Test Account Stock Expenses", "Direct Expenses", 1, None, None],
+			["_Test Account Shipping Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+			["_Test Account Customs Duty", "_Test Account Stock Expenses", 0, "Tax", None],
+			["_Test Account Insurance Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+			["_Test Account Stock Adjustment", "_Test Account Stock Expenses", 0, "Stock Adjustment", None],
+			["_Test Employee Advance", "Current Liabilities", 0, None, None],
+			["_Test Account Tax Assets", "Current Assets", 1, None, None],
+			["_Test Account VAT", "_Test Account Tax Assets", 0, "Tax", None],
+			["_Test Account Service Tax", "_Test Account Tax Assets", 0, "Tax", None],
+			["_Test Account Reserves and Surplus", "Current Liabilities", 0, None, None],
+			["_Test Account Cost for Goods Sold", "Expenses", 0, None, None],
+			["_Test Account Excise Duty", "_Test Account Tax Assets", 0, "Tax", None],
+			["_Test Account Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+			["_Test Account S&H Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+			["_Test Account CST", "Direct Expenses", 0, "Tax", None],
+			["_Test Account Discount", "Direct Expenses", 0, None, None],
+			["_Test Write Off", "Indirect Expenses", 0, None, None],
+			["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
+			["_Test Account Sales", "Direct Income", 0, None, None],
+			# related to Account Inventory Integration
+			["_Test Account Stock In Hand", "Current Assets", 0, None, None],
+			# fixed asset depreciation
+			["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+			["_Test Accumulated Depreciations", "Current Assets", 0, "Accumulated Depreciation", None],
+			["_Test Depreciations", "Expenses", 0, "Depreciation", None],
+			["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
+			# Receivable / Payable Account
+			["_Test Receivable", "Current Assets", 0, "Receivable", None],
+			["_Test Payable", "Current Liabilities", 0, "Payable", None],
+			["_Test Receivable USD", "Current Assets", 0, "Receivable", "USD"],
+			["_Test Payable USD", "Current Liabilities", 0, "Payable", "USD"],
+		]
+
+		cls.test_accounts = []
+		for company, abbr in [
+			["_Test Company", "_TC"],
+			["_Test Company 1", "_TC1"],
+			["_Test Company with perpetual inventory", "TCP1"],
+		]:
+			for account_name, parent_account, is_group, account_type, currency in records:
+				if not frappe.db.exists("Account", {"account_name": account_name, "company": company}):
+					cls.test_accounts.append(
+						frappe.get_doc(
+							{
+								"doctype": "Account",
+								"account_name": account_name,
+								"parent_account": parent_account + " - " + abbr,
+								"company": company,
+								"is_group": is_group,
+								"account_type": account_type,
+								"account_currency": currency,
+							}
+						).insert()
+					)
+				else:
+					cls.test_accounts.append(
+						frappe.get_doc("Account", {"account_name": account_name, "company": company})
+					)
+
 
 @ERPNextTestSuite.registerAs(staticmethod)
 @contextmanager