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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": {
"Accounts Receivable": {
"Debtors": {
"account_type": "Receivable"
"account_type": "Receivable",
"account_category": "Trade Receivables"
}
},
"Bank Accounts": {
"account_type": "Bank",
"is_group": 1
"is_group": 1,
"account_category": "Cash and Cash Equivalents"
},
"Cash In Hand": {
"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)": {
"is_group": 1
"is_group": 1,
"account_category": "Other Receivables"
},
"Securities and Deposits": {
"Earnest Money": {}
"Earnest Money": {
"account_category": "Other Current Assets"
}
},
"Stock Assets": {
"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": {
"is_group": 1
"is_group": 1,
"account_category": "Other Current Assets"
}
},
"Fixed Assets": {
"Capital Equipment": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Electronic Equipment": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Furniture and Fixtures": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Office Equipment": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Plants and Machineries": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Buildings": {
"account_type": "Fixed Asset"
"account_type": "Fixed Asset",
"account_category": "Tangible Assets"
},
"Accumulated Depreciations": {
"account_type": "Accumulated Depreciation"
"account_type": "Accumulated Depreciation",
"account_category": "Tangible Assets"
}
},
"Investments": {
"is_group": 1
"is_group": 1,
"account_category": "Long-term Investments"
},
"Temporary Accounts": {
"Temporary Opening": {
"account_type": "Temporary"
"account_type": "Temporary",
"account_category": "Other Non-current Assets"
}
},
"root_type": "Asset"
@@ -72,55 +91,103 @@
"Direct Expenses": {
"Stock Expenses": {
"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": {
"account_type": "Expenses Included In Valuation"
"account_type": "Expenses Included In Valuation",
"account_category": "Other Direct Costs"
},
"Stock Adjustment": {
"account_type": "Stock Adjustment"
"account_type": "Stock Adjustment",
"account_category": "Other Direct Costs"
}
}
},
"Indirect Expenses": {
"Administrative Expenses": {},
"Commission on Sales": {},
"Administrative Expenses": {
"account_category": "Operating Expenses"
},
"Commission on Sales": {
"account_category": "Operating Expenses"
},
"Depreciation": {
"account_type": "Depreciation"
"account_type": "Depreciation",
"account_category": "Operating Expenses"
},
"Entertainment Expenses": {
"account_category": "Operating Expenses"
},
"Entertainment Expenses": {},
"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": {
"account_type": "Round Off"
"account_type": "Round Off",
"account_category": "Operating Expenses"
},
"Salary": {},
"Sales Expenses": {},
"Telephone Expenses": {},
"Travel Expenses": {},
"Utility Expenses": {},
"Write Off": {},
"Exchange Gain/Loss": {},
"Gain/Loss on Asset Disposal": {},
"Impairment": {}
"Salary": {
"account_category": "Operating Expenses"
},
"Sales Expenses": {
"account_category": "Operating Expenses"
},
"Telephone Expenses": {
"account_category": "Operating Expenses"
},
"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"
},
"Income": {
"Direct Income": {
"Sales": {
"account_type": "Income Account"
"account_type": "Income Account",
"account_category": "Revenue from Operations"
},
"Service": {
"account_type": "Income Account"
"account_type": "Income Account",
"account_category": "Revenue from Operations"
},
"account_type": "Income Account"
},
@@ -132,31 +199,51 @@
},
"Source of Funds (Liabilities)": {
"Capital Account": {
"Reserves and Surplus": {},
"Shareholders Funds": {},
"Revaluation Surplus": {}
"Reserves and Surplus": {
"account_category": "Reserves and Surplus"
},
"Shareholders Funds": {
"account_category": "Share Capital"
},
"Revaluation Surplus": {
"account_category": "Reserves and Surplus"
}
},
"Current Liabilities": {
"Accounts Payable": {
"Creditors": {
"account_type": "Payable"
"account_type": "Payable",
"account_category": "Trade Payables"
},
"Payroll Payable": {}
"Payroll Payable": {
"account_category": "Other Payables"
}
},
"Stock Liabilities": {
"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": {
"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)": {
"Secured Loans": {},
"Unsecured Loans": {},
"Bank Overdraft Account": {}
"Secured Loans": {
"account_category": "Long-term Borrowings"
},
"Unsecured Loans": {
"account_category": "Long-term Borrowings"
},
"Bank Overdraft Account": {
"account_category": "Short-term Borrowings"
}
}
},
"root_type": "Liability"