apskel-pos-backend/internal/constants/default_chart_of_accounts.json

{
  "chart_of_accounts": [
    {
      "name": "Current Assets",
      "code": "1000",
      "chart_of_account_type": "ASSET",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Cash on Hand",
          "number": "1001",
          "account_type": "cash",
          "opening_balance": 0.00,
          "description": "Physical cash available at the outlet"
        },
        {
          "name": "Petty Cash",
          "number": "1002",
          "account_type": "cash",
          "opening_balance": 0.00,
          "description": "Small amount of cash for minor expenses"
        },
        {
          "name": "Bank Account - Main",
          "number": "1003",
          "account_type": "bank",
          "opening_balance": 0.00,
          "description": "Primary business bank account"
        },
        {
          "name": "Digital Wallet",
          "number": "1004",
          "account_type": "wallet",
          "opening_balance": 0.00,
          "description": "Digital payment wallet"
        }
      ]
    },
    {
      "name": "Inventory",
      "code": "1100",
      "chart_of_account_type": "ASSET",
      "parent_code": "1000",
      "is_system": true,
      "accounts": [
        {
          "name": "Raw Materials",
          "number": "1101",
          "account_type": "asset",
          "opening_balance": 0.00,
          "description": "Raw materials and ingredients inventory"
        },
        {
          "name": "Finished Goods",
          "number": "1102",
          "account_type": "asset",
          "opening_balance": 0.00,
          "description": "Finished products ready for sale"
        },
        {
          "name": "Work in Progress",
          "number": "1103",
          "account_type": "asset",
          "opening_balance": 0.00,
          "description": "Products in production process"
        }
      ]
    },
    {
      "name": "Fixed Assets",
      "code": "1500",
      "chart_of_account_type": "ASSET",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Equipment",
          "number": "1501",
          "account_type": "asset",
          "opening_balance": 0.00,
          "description": "Business equipment and machinery"
        },
        {
          "name": "Furniture & Fixtures",
          "number": "1502",
          "account_type": "asset",
          "opening_balance": 0.00,
          "description": "Furniture and fixtures"
        }
      ]
    },
    {
      "name": "Current Liabilities",
      "code": "2000",
      "chart_of_account_type": "LIABILITY",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Accounts Payable",
          "number": "2001",
          "account_type": "liability",
          "opening_balance": 0.00,
          "description": "Amounts owed to suppliers and vendors"
        },
        {
          "name": "Accrued Expenses",
          "number": "2002",
          "account_type": "liability",
          "opening_balance": 0.00,
          "description": "Expenses incurred but not yet paid"
        },
        {
          "name": "Sales Tax Payable",
          "number": "2003",
          "account_type": "liability",
          "opening_balance": 0.00,
          "description": "Sales tax collected but not yet remitted"
        }
      ]
    },
    {
      "name": "Owner's Equity",
      "code": "3000",
      "chart_of_account_type": "EQUITY",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Owner's Capital",
          "number": "3001",
          "account_type": "equity",
          "opening_balance": 0.00,
          "description": "Owner's initial investment in the business"
        },
        {
          "name": "Retained Earnings",
          "number": "3002",
          "account_type": "equity",
          "opening_balance": 0.00,
          "description": "Accumulated profits retained in the business"
        }
      ]
    },
    {
      "name": "Revenue",
      "code": "4000",
      "chart_of_account_type": "REVENUE",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Sales Revenue",
          "number": "4001",
          "account_type": "revenue",
          "opening_balance": 0.00,
          "description": "Revenue from product sales"
        },
        {
          "name": "Service Revenue",
          "number": "4002",
          "account_type": "revenue",
          "opening_balance": 0.00,
          "description": "Revenue from services provided"
        },
        {
          "name": "Other Income",
          "number": "4003",
          "account_type": "revenue",
          "opening_balance": 0.00,
          "description": "Other sources of income"
        }
      ]
    },
    {
      "name": "Cost of Goods Sold",
      "code": "5000",
      "chart_of_account_type": "EXPENSE",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Raw Materials Cost",
          "number": "5001",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Cost of raw materials used in production"
        },
        {
          "name": "Direct Labor Cost",
          "number": "5002",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Direct labor costs for production"
        },
        {
          "name": "Manufacturing Overhead",
          "number": "5003",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Manufacturing overhead costs"
        }
      ]
    },
    {
      "name": "Operating Expenses",
      "code": "6000",
      "chart_of_account_type": "EXPENSE",
      "parent_code": null,
      "is_system": true,
      "accounts": [
        {
          "name": "Rent Expense",
          "number": "6001",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Rent for business premises"
        },
        {
          "name": "Utilities Expense",
          "number": "6002",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Electricity, water, and other utilities"
        },
        {
          "name": "Salaries & Wages",
          "number": "6003",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Employee salaries and wages"
        },
        {
          "name": "Marketing Expense",
          "number": "6004",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Marketing and advertising expenses"
        },
        {
          "name": "Office Supplies",
          "number": "6005",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Office supplies and stationery"
        },
        {
          "name": "Professional Services",
          "number": "6006",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Legal, accounting, and consulting fees"
        },
        {
          "name": "Insurance Expense",
          "number": "6007",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Business insurance premiums"
        },
        {
          "name": "Depreciation Expense",
          "number": "6008",
          "account_type": "expense",
          "opening_balance": 0.00,
          "description": "Depreciation of fixed assets"
        }
      ]
    }
  ]
}