@debito/hippo-lib

{ "_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" } ] } ] }