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Conflicts: accounts/doctype/account/account.py controllers/accounts_controller.py patches/patch_list.py selling/doctype/sales_common/sales_common.py stock/doctype/purchase_receipt/purchase_receipt.py
Account DocType represents an Accounting Ledger or Group.
Follows a composite model. parent_account represents the parent of an Account except
a root account.
There can be only 4 root accounts: Income, Expense, Assets and Liabilities in a company.
Other features:
- It can be of type Debit or Credit.
- A Group is a collection of groups or ledgers