{
  "Application of Funds (Assets)": {
    "Current Assets": {
      "Accounts Receivable": {
        "Debtors": {
          "accountType": "Receivable"
        }
      },
      "Bank Accounts": {
        "accountType": "Bank",
        "isGroup": true
      },
      "Cash In Hand": {
        "Cash": {
          "accountType": "Cash"
        },
        "accountType": "Cash"
      },
      "Loans and Advances (Assets)": {
        "isGroup": true
      },
      "Securities and Deposits": {
        "Earnest Money": {}
      },
      "Stock Assets": {
        "Stock In Hand": {
          "accountType": "Stock"
        },
        "accountType": "Stock"
      },
      "Tax Assets": {
        "isGroup": true
      }
    },
    "Fixed Assets": {
      "Capital Equipments": {
        "accountType": "Fixed Asset"
      },
      "Electronic Equipments": {
        "accountType": "Fixed Asset"
      },
      "Furnitures and Fixtures": {
        "accountType": "Fixed Asset"
      },
      "Office Equipments": {
        "accountType": "Fixed Asset"
      },
      "Plants and Machineries": {
        "accountType": "Fixed Asset"
      },
      "Buildings": {
        "accountType": "Fixed Asset"
      },
      "Softwares": {
        "accountType": "Fixed Asset"
      },
      "Accumulated Depreciation": {
        "accountType": "Accumulated Depreciation"
      }
    },
    "Investments": {
      "isGroup": true
    },
    "Temporary Accounts": {
      "Temporary Opening": {
        "accountType": "Temporary"
      }
    },
    "rootType": "Asset"
  },
  "Expenses": {
    "Direct Expenses": {
      "Stock Expenses": {
        "Cost of Goods Sold": {
          "accountType": "Cost of Goods Sold"
        },
        "Expenses Included In Valuation": {
          "accountType": "Expenses Included In Valuation"
        },
        "Stock Adjustment": {
          "accountType": "Stock Adjustment"
        }
      }
    },
    "Indirect Expenses": {
      "Administrative Expenses": {},
      "Commission on Sales": {},
      "Depreciation": {
        "accountType": "Depreciation"
      },
      "Entertainment Expenses": {},
      "Freight and Forwarding Charges": {
        "accountType": "Chargeable"
      },
      "Legal Expenses": {},
      "Marketing Expenses": {
        "accountType": "Chargeable"
      },
      "Miscellaneous Expenses": {
        "accountType": "Chargeable"
      },
      "Office Maintenance Expenses": {},
      "Office Rent": {},
      "Postal Expenses": {},
      "Print and Stationery": {},
      "Round Off": {
        "accountType": "Round Off"
      },
      "Salary": {},
      "Sales Expenses": {},
      "Telephone Expenses": {},
      "Travel Expenses": {},
      "Utility Expenses": {},
      "Write Off": {},
      "Exchange Gain/Loss": {},
      "Gain/Loss on Asset Disposal": {}
    },
    "rootType": "Expense"
  },
  "Income": {
    "Direct Income": {
      "Sales": {},
      "Service": {}
    },
    "Indirect Income": {
      "isGroup": true
    },
    "rootType": "Income"
  },
  "Source of Funds (Liabilities)": {
    "Current Liabilities": {
      "Accounts Payable": {
        "Creditors": {
          "accountType": "Payable"
        },
        "Payroll Payable": {}
      },
      "Stock Liabilities": {
        "Stock Received But Not Billed": {
          "accountType": "Stock Received But Not Billed"
        }
      },
      "Duties and Taxes": {
        "accountType": "Tax",
        "isGroup": true
      },
      "Loans (Liabilities)": {
        "Secured Loans": {},
        "Unsecured Loans": {},
        "Bank Overdraft Account": {}
      }
    },
    "rootType": "Liability"
  },
  "Equity": {
    "Capital Stock": {
      "accountType": "Equity"
    },
    "Dividends Paid": {
      "accountType": "Equity"
    },
    "Opening Balance Equity": {
      "accountType": "Equity"
    },
    "Retained Earnings": {
      "accountType": "Equity"
    },
    "rootType": "Equity"
  }
}
