@debito/hippo-lib

{ "_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" } ] } ] }