{
  "_id": "settings-coa-structure",
  "docType": "chart-structure",
  "version": "1.0",
  "description": "Default Chart of Accounts structure for retail businesses",
  "hierarchy": [
    {
      "label": "Assets",
      "code": "assets",
      "children": [
        {
          "label": "Cash & Bank",
          "code": "cash-bank",
          "children": [
            {
              "label": "Cash on Hand",
              "code": "cash",
              "children": []
            },
            {
              "label": "Bank Account",
              "code": "bank",
              "children": []
            },
            {
              "label": "Petty Cash",
              "code": "petty-cash",
              "children": []
            }
          ]
        },
        {
          "label": "Accounts Receivable",
          "code": "receivables",
          "children": []
        },
        {
          "label": "Inventory",
          "code": "inventory",
          "children": [
            {
              "label": "Products for Sale",
              "code": "products",
              "children": []
            },
            {
              "label": "Supplies",
              "code": "supplies",
              "children": []
            }
          ]
        },
        {
          "label": "Equipment & Fixtures",
          "code": "equipment",
          "children": []
        }
      ]
    },
    {
      "label": "Liabilities",
      "code": "liabilities",
      "children": [
        {
          "label": "Accounts Payable",
          "code": "payables",
          "children": []
        },
        {
          "label": "Employees",
          "code": "employees",
          "children": []
        },
        {
          "label": "Taxes",
          "code": "taxes",
          "children": [
            {
              "label": "Sales Tax Payable",
              "code": "sales-tax",
              "children": []
            },
            {
              "label": "Income Tax Payable",
              "code": "income-tax",
              "children": []
            }
          ]
        },
        {
          "label": "Loans",
          "code": "loans",
          "children": [
            {
              "label": "Short Term Loans",
              "code": "short-term-loans",
              "children": []
            },
            {
              "label": "Long Term Loans",
              "code": "long-term-loans",
              "children": []
            }
          ]
        }
      ]
    },
    {
      "label": "Owner's Equity",
      "code": "equity",
      "children": [
        {
          "label": "Owner's Capital",
          "code": "capital",
          "children": []
        },
        {
          "label": "Retained Earnings",
          "code": "retained-earnings",
          "children": []
        },
        {
          "label": "Owner's Drawings",
          "code": "drawings",
          "children": []
        }
      ]
    },
    {
      "label": "Revenue",
      "code": "revenue",
      "children": [
        {
          "label": "Sales",
          "code": "sales",
          "children": [
            {
              "label": "Product Sales",
              "code": "product-sales",
              "children": []
            },
            {
              "label": "Service Income",
              "code": "service-income",
              "children": []
            }
          ]
        },
        {
          "label": "Other Income",
          "code": "other-income",
          "children": [
            {
              "label": "Interest Income",
              "code": "interest-income",
              "children": []
            },
            {
              "label": "Discounts Received",
              "code": "discounts-received",
              "children": []
            }
          ]
        }
      ]
    },
    {
      "label": "Expenses",
      "code": "expenses",
      "children": [
        {
          "label": "Cost of Goods Sold",
          "code": "cogs",
          "children": [
            {
              "label": "Purchase of Goods",
              "code": "purchases",
              "children": []
            },
            {
              "label": "Freight & Shipping",
              "code": "freight",
              "children": []
            }
          ]
        },
        {
          "label": "Staff Costs",
          "code": "staff",
          "children": [
            {
              "label": "Salaries & Wages",
              "code": "salaries",
              "children": []
            },
            {
              "label": "Employee Benefits",
              "code": "benefits",
              "children": []
            }
          ]
        },
        {
          "label": "Store Operations",
          "code": "operations",
          "children": [
            {
              "label": "Rent",
              "code": "rent",
              "children": []
            },
            {
              "label": "Utilities",
              "code": "utilities",
              "children": []
            },
            {
              "label": "Insurance",
              "code": "insurance",
              "children": []
            },
            {
              "label": "Store Supplies",
              "code": "store-supplies",
              "children": []
            }
          ]
        },
        {
          "label": "Marketing & Advertising",
          "code": "marketing",
          "children": [
            {
              "label": "Advertising",
              "code": "advertising",
              "children": []
            },
            {
              "label": "Promotional Materials",
              "code": "promotions",
              "children": []
            }
          ]
        },
        {
          "label": "Administrative",
          "code": "admin",
          "children": [
            {
              "label": "Office Supplies",
              "code": "office-supplies",
              "children": []
            },
            {
              "label": "Professional Services",
              "code": "professional",
              "children": []
            },
            {
              "label": "Bank Charges",
              "code": "bank-charges",
              "children": []
            },
            {
              "label": "Software & Subscriptions",
              "code": "software",
              "children": []
            }
          ]
        }
      ]
    }
  ],
  "ledgerTemplates": [
    {
      "key": "supplier",
      "label": "Supplier/Vendor Template",
      "description": "Template for supplier/vendor accounts",
      "accountType": "liability",
      "hierarchy": "liabilities.payables",
      "tags": ["supplier", "vendor"],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "customer",
      "label": "Customer Template",
      "description": "Template for customer receivable accounts",
      "accountType": "asset",
      "hierarchy": "assets.receivables",
      "tags": ["customer", "receivables"],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "employee",
      "label": "Employee Template",
      "description": "Template for employee payroll accounts",
      "accountType": "liability",
      "hierarchy": "liabilities.employees",
      "tags": ["employee", "payroll"],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "fixed-asset",
      "label": "Fixed Asset Template",
      "description": "Template for fixed asset accounts",
      "accountType": "asset",
      "hierarchy": "assets.equipment",
      "tags": ["fixed-asset", "equipment"],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "lender",
      "label": "Lendor Template",
      "description": "Template for Lender accounts",
      "accountType": "liability",
      "hierarchy": "liabilities.payables",
      "tags": ["lender"],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    }
  ],
  "accounts": [
    {
      "key": "cash",
      "label": "Cash Register",
      "accountType": "asset",
      "hierarchy": "assets.cash-bank.cash",
      "tags": ["cash", "register", "daily"]
    },
    {
      "key": "bank",
      "label": "Main Bank Account",
      "accountType": "asset", 
      "hierarchy": "assets.cash-bank.bank",
      "tags": ["bank", "checking", "main"]
    },
    {
      "key": "petty-cash",
      "label": "Petty Cash Fund",
      "accountType": "asset",
      "hierarchy": "assets.cash-bank.petty-cash", 
      "tags": ["petty-cash", "small-expenses"]
    },
    {
      "key": "receivables",
      "label": "Customer Receivables",
      "accountType": "asset",
      "hierarchy": "assets.receivables",
      "tags": ["customers", "credit-sales", "receivables"]
    },
    {
      "key": "inventory",
      "label": "Merchandise Inventory",
      "accountType": "asset",
      "hierarchy": "assets.inventory.products",
      "tags": ["inventory", "merchandise", "stock"]
    },
    {
      "key": "supplies",
      "label": "Store Supplies",
      "accountType": "asset",
      "hierarchy": "assets.inventory.supplies",
      "tags": ["supplies", "consumables"]
    },
    {
      "key": "pos-equipment",
      "label": "Cash Register & POS",
      "accountType": "asset",
      "hierarchy": "assets.equipment",
      "tags": ["equipment", "pos", "register"]
    },
    {
      "key": "computer",
      "label": "Store Computer",
      "accountType": "asset",
      "hierarchy": "assets.equipment",
      "tags": ["computer", "software", "technology"]
    },
    {
      "key": "fixtures",
      "label": "Store Fixtures",
      "accountType": "asset",
      "hierarchy": "assets.equipment",
      "tags": ["fixtures", "furniture", "display"]
    },
    {
      "key": "payables",
      "label": "General Accounts Payable",
      "accountType": "liability",
      "hierarchy": "liabilities.payables",
      "tags": ["vendors", "suppliers", "payables", "general"]
    },
    {
      "key": "default-vendor",
      "label": "Default Vendor",
      "accountType": "liability",
      "hierarchy": "liabilities.payables",
      "tags": ["vendor", "default"]
    },
    {
      "key": "salaries-payable",
      "label": "Staff Salaries Payable",
      "accountType": "liability",
      "hierarchy": "liabilities.employees",
      "tags": ["employees", "salaries", "payroll"]
    },
    {
      "key": "sales-tax",
      "label": "Sales Tax Payable",
      "accountType": "liability",
      "hierarchy": "liabilities.taxes.sales-tax",
      "tags": ["tax", "sales-tax", "government"]
    },
    {
      "key": "capital",
      "label": "Owner's Capital",
      "accountType": "equity",
      "hierarchy": "equity.capital",
      "tags": ["capital", "investment", "owner"]
    },
    {
      "key": "retained-earnings",
      "label": "Retained Earnings",
      "accountType": "equity",
      "hierarchy": "equity.retained-earnings",
      "tags": ["earnings", "profit", "retained"]
    },
    {
      "key": "sales",
      "label": "Product Sales Revenue",
      "accountType": "revenue",
      "hierarchy": "revenue.sales.product-sales",
      "tags": ["sales", "revenue", "products"]
    },
    {
      "key": "service-revenue",
      "label": "Service Revenue",
      "accountType": "revenue",
      "hierarchy": "revenue.sales.service-income",
      "tags": ["services", "revenue", "income"]
    },
    {
      "key": "purchases",
      "label": "Purchase of Goods",
      "accountType": "expense",
      "hierarchy": "expenses.cogs.purchases",
      "tags": ["purchases", "cogs", "inventory"]
    },
    {
      "key": "freight",
      "label": "Delivery & Freight",
      "accountType": "expense",
      "hierarchy": "expenses.cogs.freight",
      "tags": ["freight", "delivery", "shipping"]
    },
    {
      "key": "wages",
      "label": "Staff Wages",
      "accountType": "expense",
      "hierarchy": "expenses.staff.salaries",
      "tags": ["wages", "salaries", "staff"]
    },
    {
      "key": "rent",
      "label": "Store Rent",
      "accountType": "expense",
      "hierarchy": "expenses.operations.rent",
      "tags": ["rent", "lease", "premises"]
    },
    {
      "key": "utilities",
      "label": "Electricity & Water",
      "accountType": "expense",
      "hierarchy": "expenses.operations.utilities",
      "tags": ["utilities", "electricity", "water"]
    },
    {
      "key": "insurance",
      "label": "Business Insurance",
      "accountType": "expense",
      "hierarchy": "expenses.operations.insurance",
      "tags": ["insurance", "coverage", "protection"]
    },
    {
      "key": "cleaning-supplies",
      "label": "Store Cleaning Supplies",
      "accountType": "expense",
      "hierarchy": "expenses.operations.store-supplies",
      "tags": ["supplies", "cleaning", "maintenance"]
    },
    {
      "key": "advertising",
      "label": "Advertising Expense",
      "accountType": "expense",
      "hierarchy": "expenses.marketing.advertising",
      "tags": ["advertising", "marketing", "promotion"]
    },
    {
      "key": "office-supplies",
      "label": "Office Supplies",
      "accountType": "expense",
      "hierarchy": "expenses.admin.office-supplies",
      "tags": ["office", "supplies", "stationery"]
    },
    {
      "key": "professional-fees",
      "label": "Accounting & Legal Fees",
      "accountType": "expense",
      "hierarchy": "expenses.admin.professional",
      "tags": ["professional", "accounting", "legal"]
    },
    {
      "key": "bank-fees",
      "label": "Bank Fees",
      "accountType": "expense",
      "hierarchy": "expenses.admin.bank-charges",
      "tags": ["bank", "fees", "charges"]
    },
    {
      "key": "software",
      "label": "Software Subscriptions",
      "accountType": "expense",
      "hierarchy": "expenses.admin.software",
      "tags": ["software", "subscriptions", "technology"]
    }
  ],
  "journelTemplates": [
    {
      "key": "purchase-stock-cash",
      "label": "Cash Purchase",
      "description": "Purchase from Vendor for Cash",      
      "tags": [],
      "lines":[
        {
          "account-key":"$vendor",
          "type":"credit"          
        },
        {
          "account-key":"inventory",
          "type":"debit"          
        },
        {
          "account-key":"cash",
          "type":"credit"          
        },
        {
          "account-key":"$vendor",
          "type":"debit"          
        }
      ]
    },
    {
      "key": "purchase-stock-bank",
      "label": "Purchase Bank",
      "description": "Purchase from Vendor w payment through Bank channel",      
      "tags": [],
      "lines":[
        {
          "account-key":"$vendor",
          "type":"credit"          
        },
        {
          "account-key":"inventory",
          "type":"debit"          
        },
        {
          "account-key":"bank",
          "type":"credit"          
        },
        {
          "account-key":"$vendor",
          "type":"debit"          
        }
      ]
    },
    {
      "key": "purchase-stock-credit",
      "label": "Credit Purchase",
      "description": "Purchase from Vendor for Credit",      
      "tags": [],
      "lines":[
        {
          "account-key":"$vendor",
          "type":"credit"          
        },
        {
          "account-key":"inventory",
          "type":"debit"          
        }
      ]
    },
    {
      "key": "vendor-payment-cash",
      "label": "Cash Payment to Vendor",
      "description": "Cash Payment to Vendor",      
      "tags": [],
      "lines":[
        {
          "account-key":"cash",
          "type":"credit"          
        },
        {
          "account-key":"$vendor",
          "type":"debit"          
        }      
      ]
    },
    {
      "key": "vendor-payment-bank",
      "label": "Cash Payment to Vendor",
      "description": "Cheque/Card/Bank Payment to Vendor",      
      "tags": [],
      "lines":[
        {
          "account-key":"bank",
          "type":"credit"          
        },
        {
          "account-key":"$vendor",
          "type":"debit"          
        }      
      ]
    },
    {
      "key": "purchase-general-cash",
      "label": "Cash Purchase w/o Party",
      "description": "Generic Purchase",      
      "tags": [],
      "lines":[
        {
          "account-key":"cash",
          "type":"credit"          
        },
        {
          "account-key":"inventory",
          "type":"debit"          
        }
      ]
    },
    {
      "key": "purchase-return-cash",
      "label": "Purchase Return Cash",
      "description": "Purchase Return from Vendor as Cash",
      "tags": [],
      "lines": [
        {
          "account-key": "inventory",
          "type": "credit"
        },
        {
          "account-key": "cash",
          "type": "debit"
        }
      ]
    },
    {
      "key": "purchase-return-credit",
      "label": "Purchase Return Credit",
      "description": "Purchase Return from Vendor as Credit",
      "tags": [],
      "lines": [
        {
          "account-key": "$vendor",
          "type": "debit"
        },
        {
          "account-key": "inventory",
          "type": "credit"
        }
      ]
    },
    {
      "key": "lender-borrow-cash",
      "label": "Lending Cash",
      "description": "Lending an amount as cash from an enitity",      
      "tags": [],
      "lines":[
        {
          "account-key":"cash",
          "type":"debit"          
        },
        {
          "account-key":"$lender",
          "type":"credit"          
        }
      ]
    },{
      "key": "lender-repay-cash",
      "label": "Repayment of cash",
      "description": "Pay borrowed cash back to lender",      
      "tags": [],
      "lines":[
        {
          "account-key":"cash",
          "type":"credit"          
        },
        {
          "account-key":"$lender",
          "type":"debit"          
        }
      ]
    }
  ]
}