From 0d42faac2ef3a536d160c5f02e390e4b7c86edbd Mon Sep 17 00:00:00 2001 From: Abdeali Chharchhodawala <99460106+Abdeali099@users.noreply.github.com> Date: Tue, 10 Mar 2026 17:21:37 +0530 Subject: [PATCH] Merge pull request #52636 from Abdeali099/Abdeali/india-coa refactor: enhance chart of accounts for India with account categories --- .../in_standard_chart_of_accounts.json | 199 +++++++++++++----- 1 file changed, 143 insertions(+), 56 deletions(-) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json index 1cb95962709..496cf4599b3 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json @@ -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"