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