{
  "_id": "coa-template-debito",
  "type": "coa_template",
  "name": "Debito",
  "description": "Unified COA Template for Debito - Vendor Management & Cash Flow",
  "created": "2025-09-17T12:05:06.053Z",
  "createdBy": "system",
  "system": true,
  "hierarchy": [
    {
      "label": "Assets",
      "code": "assets",
      "children": [
        {
          "label": "Cash & Banking",
          "code": "cash-banking",
          "children": []
        },
        {
          "label": "Receivables",
          "code": "receivables",
          "children": []
        },
        {
          "label": "Inventory",
          "code": "inventory",
          "children": []
        },
        {
          "label": "Equipment & Fixtures",
          "code": "equipment-fixtures",
          "children": []
        }
      ]
    },
    {
      "label": "Liabilities",
      "code": "liabilities",
      "children": [
        {
          "label": "Payables",
          "code": "payables",
          "children": []
        },
        {
          "label": "Employee Obligations",
          "code": "employee-obligations",
          "children": []
        }
      ]
    },
    {
      "label": "Owner's Equity",
      "code": "equity",
      "children": [
        {
          "label": "Capital & Earnings",
          "code": "capital-earnings",
          "children": []
        }
      ]
    },
    {
      "label": "Revenue",
      "code": "revenue",
      "children": [
        {
          "label": "Direct Income",
          "code": "direct",
          "children": [
            {
              "label": "Sales Income",
              "code": "sales-income",
              "children": []
            }
          ]
        },
        {
          "label": "Indirect Income",
          "code": "indirect",
          "children": [
            {
              "label": "Other Income",
              "code": "other-income",
              "children": []
            }
          ]
        }
      ]
    },
    {
      "label": "Expenses",
      "code": "expenses",
      "children": [
        {
          "label": "Direct Expenses",
          "code": "direct",
          "children": [
            {
              "label": "Cost of Goods Sold",
              "code": "cogs",
              "children": []
            }
          ]
        },
        {
          "label": "Indirect Expenses",
          "code": "indirect",
          "children": [
            {
              "label": "Staff Costs",
              "code": "staff-costs",
              "children": []
            },
            {
              "label": "Store Operations",
              "code": "store-operations",
              "children": []
            },
            {
              "label": "Administrative",
              "code": "administrative",
              "children": []
            }
          ]
        }
      ]
    }
  ],
  "accounts": [
    {
      "key": "cash",
      "label": "Cash",
      "accountType": "assets",
      "hierarchy": "assets.cash-banking",
      "tags": [
        "cash-flow",
        "system"
      ],
      "system": true
    },
    {
      "key": "bank",
      "label": "Bank",
      "accountType": "assets",
      "hierarchy": "assets.cash-banking",
      "tags": [],
      "system": true,
      "template": {
        "key": "savings"
      }
    },
    {
      "key": "owners-capital",
      "label": "Owner's Capital",
      "accountType": "equity",
      "hierarchy": "equity.capital-earnings",
      "tags": [],
      "system": true
    },
    {
      "key": "purchase-discount-received",
      "label": "Purchase Discount",
      "accountType": "revenue",
      "hierarchy": "revenue.indirect.other-income",
      "tags": [],
      "system": true
    },
    {
      "key": "expense",
      "label": "General Expense",
      "accountType": "expenses",
      "hierarchy": "expenses.indirect.administrative",
      "template": {
        "key": "cash-out"
      },
      "system": true
    },
    {
      "key": "purchase",
      "label": "Purchase",
      "accountType": "assets",
      "hierarchy": "assets.cash-banking",
      "tags": [
        "cash-flow",
        "system"
      ],
      "system": true
    },
    {
      "key": "sales",
      "label": "Sales",
      "accountType": "revenue",
      "hierarchy": "revenue.direct.sales-income",
      "tags": [
        "cash-flow",
        "cash-in",
        "system"
      ],
      "system": true
    }
  ],
  "ledgerTemplates": [
    {
      "key": "supplier",
      "label": "Supplier",
      "description": "Supplier/Vendor",
      "accountType": "liabilities",
      "hierarchy": "liabilities.payables",
      "tags": [
        "cash-flow",
        "supplier"
      ],
      "labelPattern": "{name}",
      "keyPattern": "supplier-{uuid}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    },
    {
      "key": "cash-in",
      "label": "Income",
      "description": "Template for income accounts",
      "accountType": "revenue",
      "hierarchy": "revenue.indirect.other-income",
      "tags": [
        "cash-flow",
        "cash-in"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "cash-out",
      "label": "Expense",
      "description": "Template for expense accounts",
      "accountType": "expenses",
      "hierarchy": "expenses.indirect.administrative",
      "tags": [
        "cash-flow",
        "cash-out"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0
    },
    {
      "key": "customer",
      "label": "Customer",
      "description": "Template for customer accounts",
      "accountType": "assets",
      "hierarchy": "assets.receivables",
      "tags": [
        "cash-flow",
        "customer"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    },
    {
      "key": "employee",
      "label": "Employee",
      "description": "Template for employee accounts",
      "accountType": "liabilities",
      "hierarchy": "liabilities.employee-obligations",
      "tags": [
        "cash-flow",
        "employee"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    },
    {
      "key": "lender",
      "label": "Lenders",
      "description": "Template for Lender accounts",
      "accountType": "liabilities",
      "hierarchy": "liabilities.payables",
      "tags": [
        "cash-flow",
        "lender"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    },
    {
      "key": "owners",
      "label": "Owners",
      "description": "Template for Owners accounts",
      "accountType": "equity",
      "hierarchy": "equity.capital-earnings",
      "tags": [
        "cash-flow",
        "owners"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    },
    {
      "key": "savings",
      "label": "Savings",
      "description": "Template for savings accounts",
      "accountType": "assets",
      "hierarchy": "assets.cash-banking",
      "tags": [
        "cash-flow",
        "savings"
      ],
      "labelPattern": "{name}",
      "keyPattern": "{name-slug}",
      "defaultBalance": 0,
      "openingbalanceAccountKey": "owners-capital"
    }
  ],
  "journelTemplates": [
    {
      "key": "cash-in",
      "label": "Cash in transaction",
      "description": "Any cash in transaction",
      "tags": [],
      "lines": [
        {
          "accountKey": "#source",
          "type": "debit"
        },
        {
          "accountKey": "#cash-in",
          "type": "credit"
        }
      ]
    },
    {
      "key": "cash-in-bank",
      "label": "Cash in transaction via bank",
      "description": "Any cash in transaction via bank",
      "tags": [],
      "lines": [
        {
          "accountKey": "#source",
          "type": "debit"
        },
        {
          "accountKey": "#cash-in-bank",
          "type": "credit"
        }
      ]
    },
    {
      "key": "cash-out",
      "label": "Cash out transaction",
      "description": "Any cash out transaction",
      "tags": [],
      "lines": [
        {
          "accountKey": "#source",
          "type": "credit"
        },
        {
          "accountKey": "#cash-out",
          "type": "debit"
        }
      ]
    },
    {
      "key": "cash-out-bank",
      "label": "Cash out transaction via bank",
      "description": "Any cash out transaction via bank",
      "tags": [],
      "lines": [
        {
          "accountKey": "#source",
          "type": "credit"
        },
        {
          "accountKey": "#cash-out-bank",
          "type": "debit"
        }
      ]
    },
    {
      "key": "credit-sale",
      "label": "Credit Sale",
      "description": "Any credit sale",
      "tags": [],
      "lines": [
        {
          "accountKey": "sales",
          "type": "credit"
        },
        {
          "accountKey": "#customer",
          "type": "debit"
        }
      ]
    },
    {
      "key": "credit-purchase",
      "label": "Credit Purchase",
      "description": "Any credit purchase",
      "tags": [],
      "lines": [
        {
          "accountKey": "purchase",
          "type": "debit"
        },
        {
          "accountKey": "#supplier",
          "type": "credit"
        }
      ]
    },
    {
      "key": "cash-purchase",
      "label": "Cash Purchase",
      "description": "Any cash purchase",
      "tags": [],
      "lines": [
        {
          "accountKey": "purchase",
          "type": "debit"
        },
        {
          "accountKey": "#supplier",
          "type": "credit"
        },
        {
          "accountKey": "#supplier",
          "type": "debit"
        },
        {
          "accountKey": "cash",
          "type": "credit"
        }
      ]
    },
    {
      "key": "cash-purchase-bank",
      "label": "Cash Purchase via bank",
      "description": "Any cash purchase paid via bank",
      "tags": [],
      "lines": [
        {
          "accountKey": "purchase",
          "type": "debit"
        },
        {
          "accountKey": "#supplier",
          "type": "credit"
        },
        {
          "accountKey": "#supplier",
          "type": "debit"
        },
        {
          "accountKey": "#source",
          "type": "credit"
        }
      ]
    },
    {
      "key": "purchase-return-cash",
      "label": "Purchase Returns (Cash)",
      "description": "Purchase Returns (Cash)",
      "tags": [],
      "lines": [
        {
          "accountKey": "purchase",
          "type": "credit"
        },
        {
          "accountKey": "#supplier",
          "type": "debit"
        },
        {
          "accountKey": "#supplier",
          "type": "credit",
          "description": "{description} - Cash settlement by Supplier"
        },
        {
          "accountKey": "cash",
          "type": "debit"
        }
      ]
    },
    {
      "key": "purchase-return-credit",
      "label": "Purchase Returns (Credit)",
      "description": "Purchase Returns (Credit)",
      "tags": [],
      "lines": [
        {
          "accountKey": "purchase",
          "type": "credit"
        },
        {
          "accountKey": "#supplier",
          "type": "debit"
        }
      ]
    },
    {
      "key": "purchase-discount",
      "label": "Purchase Discount Received",
      "description": "Record discount received from supplier",
      "tags": [
        "purchase-discount",
        "vendor-management"
      ],
      "lines": [
        {
          "accountKey": "purchase-discount-received",
          "type": "credit"
        },
        {
          "accountKey": "#supplier",
          "type": "debit"
        }
      ]
    },
    {
      "key": "payables",
      "label": "Cash payable",
      "description": "Any cash payable in transaction",
      "tags": [],
      "lines": [
        {
          "accountKey": "expense",
          "type": "credit"
        },
        {
          "accountKey": "#payables",
          "type": "debit"
        }
      ]
    },
    {
      "key": "credit-sale-return",
      "label": "Credit Sale Return",
      "description": "Sale Return Accounted under Credit of User",
      "tags": [],
      "lines": [
        {
          "accountKey": "sales",
          "type": "debit"
        },
        {
          "accountKey": "#customer",
          "type": "credit"
        }
      ]
    }
  ]
}