Root Type field added in account and patch for existing accoutns
diff --git a/erpnext/accounts/doctype/account/account.js b/erpnext/accounts/doctype/account/account.js
index f085c8b..471fe7e 100644
--- a/erpnext/accounts/doctype/account/account.js
+++ b/erpnext/accounts/doctype/account/account.js
@@ -49,6 +49,7 @@
 }
 
 cur_frm.add_fetch('parent_account', 'report_type', 'report_type');
+cur_frm.add_fetch('parent_account', 'root_type', 'root_type');
 
 cur_frm.cscript.account_type = function(doc, cdt, cdn) {
 	if(doc.group_or_ledger=='Ledger') {
diff --git a/erpnext/accounts/doctype/account/account.json b/erpnext/accounts/doctype/account/account.json
index cf9adc5..9104b56 100644
--- a/erpnext/accounts/doctype/account/account.json
+++ b/erpnext/accounts/doctype/account/account.json
@@ -83,6 +83,13 @@
    "search_index": 1
   }, 
   {
+   "fieldname": "root_type", 
+   "fieldtype": "Select", 
+   "label": "Root Type", 
+   "options": "\nAsset\nLiability\nIncome\nExpense\nEquity", 
+   "permlevel": 0
+  }, 
+  {
    "fieldname": "report_type", 
    "fieldtype": "Select", 
    "label": "Report Type", 
@@ -200,7 +207,7 @@
  "icon": "icon-money", 
  "idx": 1, 
  "in_create": 1, 
- "modified": "2014-05-12 17:03:19.733139", 
+ "modified": "2014-05-20 11:44:53.012945", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Account", 
diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index ad588b5..11b8d4a 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -42,7 +42,7 @@
 		"""Fetch Parent Details and validation for account not to be created under ledger"""
 		if self.parent_account:
 			par = frappe.db.get_value("Account", self.parent_account,
-				["name", "group_or_ledger", "report_type"], as_dict=1)
+				["name", "group_or_ledger", "report_type", "root_type"], as_dict=1)
 			if not par:
 				throw(_("Parent account does not exist"))
 			elif par["name"] == self.name:
@@ -52,6 +52,8 @@
 
 			if par["report_type"]:
 				self.report_type = par["report_type"]
+			if par["root_type"]:
+				self.root_type - par["root_type"]
 
 	def validate_root_details(self):
 		#does not exists parent
@@ -99,6 +101,9 @@
 		if not self.report_type:
 			throw(_("Report Type is mandatory"))
 
+		if not self.root_type:
+			throw(_("Root Type is mandatory"))
+
 	def validate_warehouse_account(self):
 		if not cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
 			return
@@ -194,10 +199,10 @@
 				throw(_("Account {0} does not exist").format(new))
 
 			val = list(frappe.db.get_value("Account", new_account,
-				["group_or_ledger", "report_type", "company"]))
+				["group_or_ledger", "root_type", "company"]))
 
-			if val != [self.group_or_ledger, self.report_type, self.company]:
-				throw(_("""Merging is only possible if following properties are same in both records. Group or Ledger, Report Type, Company"""))
+			if val != [self.group_or_ledger, self.root_type, self.company]:
+				throw(_("""Merging is only possible if following properties are same in both records. Group or Ledger, Root Type, Company"""))
 
 		return new_account
 
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index 3fc2b11..dc5bb57 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -43,4 +43,4 @@
 execute:frappe.db.sql("delete from `tabWebsite Item Group` where ifnull(item_group, '')=''")
 execute:frappe.delete_doc("Print Format", "SalesInvoice")
 execute:import frappe.defaults;frappe.defaults.clear_default("price_list_currency")
-
+erpnext.patches.v4_0.update_account_root_type
diff --git a/erpnext/patches/v4_0/update_account_root_type.py b/erpnext/patches/v4_0/update_account_root_type.py
new file mode 100644
index 0000000..9947cb6
--- /dev/null
+++ b/erpnext/patches/v4_0/update_account_root_type.py
@@ -0,0 +1,32 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from __future__ import unicode_literals
+import frappe
+
+def execute():
+	account_table_columns = frappe.db.get_table_columns("Account")
+	if "debit_or_credit" in account_table_columns and "is_pl_account" in account_table_columns:
+		frappe.db.sql("""UPDATE tabAccount SET root_type = CASE
+			WHEN (debit_or_credit='Debit' and is_pl_account = 'No') THEN 'Asset'
+			WHEN (debit_or_credit='Credit' and is_pl_account = 'No') THEN 'Liability'
+			WHEN (debit_or_credit='Debit' and is_pl_account = 'Yes') THEN 'Expense'
+			WHEN (debit_or_credit='Credit' and is_pl_account = 'Yes') THEN 'Income'
+			END""")
+
+	else:
+		frappe.db.sql("""UPDATE tabAccount
+			SET root_type = CASE
+				WHEN name like '%%asset%%' THEN 'Asset'
+				WHEN name like '%%liabilities%%' THEN 'Liability'
+				WHEN name like '%%expense%%' THEN 'Expense'
+				WHEN name like '%%income%%' THEN 'Income'
+				END
+			WHERE
+				ifnull(parent_account, '') = ''
+		""")
+
+		for root in frappe.db.sql("""SELECT lft, rgt, root_type FROM `tabAccount`
+			WHERE ifnull(parent_account, '')=''""",	as_dict=True):
+				frappe.db.sql("""UPDATE tabAccount SET root_type=%s WHERE lft>%s and rgt<%s""",
+					(root.root_type, root.lft, root.rgt))
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index 6ea4fc2..b79ea44 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -81,11 +81,12 @@
 		chart = frappe.get_doc("Chart of Accounts", self.chart_of_accounts)
 		chart.create_accounts(self.name)
 
-	def add_acc(self,lst):
+	def add_acc(self, lst):
 		account = frappe.get_doc({
 			"doctype": "Account",
 			"freeze_account": "No",
 			"master_type": "",
+			"company": self.name
 		})
 
 		for d in self.fld_dict.keys():
@@ -182,77 +183,77 @@
 			'group_or_ledger': 2,
 			'account_type': 3,
 			'report_type': 4,
-			'company': 5,
-			'tax_rate': 6
+			'tax_rate': 5,
+			'root_type': 6
 		}
 
 		acc_list_common = [
-			[_('Application of Funds (Assets)'),'','Group','','Balance Sheet',self.name,''],
-				[_('Current Assets'),_('Application of Funds (Assets)'),'Group','','Balance Sheet',self.name,''],
-					[_('Accounts Receivable'),_('Current Assets'),'Group','','Balance Sheet',self.name,''],
-					[_('Bank Accounts'),_('Current Assets'),'Group','Bank','Balance Sheet',self.name,''],
-					[_('Cash In Hand'),_('Current Assets'),'Group','Cash','Balance Sheet',self.name,''],
-						[_('Cash'),_('Cash In Hand'),'Ledger','Cash','Balance Sheet',self.name,''],
-					[_('Loans and Advances (Assets)'),_('Current Assets'),'Group','','Balance Sheet',self.name,''],
-					[_('Securities and Deposits'),_('Current Assets'),'Group','','Balance Sheet',self.name,''],
-						[_('Earnest Money'),_('Securities and Deposits'),'Ledger','','Balance Sheet',self.name,''],
-					[_('Stock Assets'),_('Current Assets'),'Group','Stock','Balance Sheet',self.name,''],
-					[_('Tax Assets'),_('Current Assets'),'Group','','Balance Sheet',self.name,''],
-				[_('Fixed Assets'),_('Application of Funds (Assets)'),'Group','','Balance Sheet',self.name,''],
-					[_('Capital Equipments'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet',self.name,''],
-					[_('Computers'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet',self.name,''],
-					[_('Furniture and Fixture'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet',self.name,''],
-					[_('Office Equipments'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet',self.name,''],
-					[_('Plant and Machinery'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet',self.name,''],
-				[_('Investments'),_('Application of Funds (Assets)'),'Group','','Balance Sheet',self.name,''],
-				[_('Temporary Accounts (Assets)'),_('Application of Funds (Assets)'),'Group','','Balance Sheet',self.name,''],
-					[_('Temporary Account (Assets)'),_('Temporary Accounts (Assets)'),'Ledger','','Balance Sheet',self.name,''],
-			[_('Expenses'),'','Group','Expense Account','Profit and Loss',self.name,''],
-				[_('Direct Expenses'),_('Expenses'),'Group','Expense Account','Profit and Loss',self.name,''],
-					[_('Stock Expenses'),_('Direct Expenses'),'Group','Expense Account','Profit and Loss',self.name,''],
-						[_('Cost of Goods Sold'),_('Stock Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-						[_('Stock Adjustment'),_('Stock Expenses'),'Ledger','Stock Adjustment','Profit and Loss',self.name,''],
-						[_('Expenses Included In Valuation'), _("Stock Expenses"), 'Ledger', 'Expenses Included In Valuation', 'Profit and Loss', self.name, ''],
-				[_('Indirect Expenses'), _('Expenses'),'Group','Expense Account','Profit and Loss',self.name,''],
-					[_('Marketing Expenses'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss',self.name,''],
-					[_('Sales Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Administrative Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Charity and Donations'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Commission on Sales'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Travel Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Entertainment Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Depreciation'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Freight and Forwarding Charges'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss',self.name,''],
-					[_('Legal Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Miscellaneous Expenses'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss',self.name,''],
-					[_('Office Maintenance Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Office Rent'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Postal Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Print and Stationary'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Rounded Off'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Salary') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Telephone Expenses') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-					[_('Utility Expenses') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss',self.name,''],
-			[_('Income'),'','Group','','Profit and Loss',self.name,''],
-				[_('Direct Income'),_('Income'),'Group','Income Account','Profit and Loss',self.name,''],
-					[_('Sales'),_('Direct Income'),'Ledger','Income Account','Profit and Loss',self.name,''],
-					[_('Service'),_('Direct Income'),'Ledger','Income Account','Profit and Loss',self.name,''],
-				[_('Indirect Income'),_('Income'),'Group','Income Account','Profit and Loss',self.name,''],
-			[_('Source of Funds (Liabilities)'),'','Group','','Balance Sheet',self.name,''],
-				[_('Capital Account'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-					[_('Reserves and Surplus'),_('Capital Account'),'Ledger','','Balance Sheet',self.name,''],
-					[_('Shareholders Funds'),_('Capital Account'),'Ledger','','Balance Sheet',self.name,''],
-				[_('Current Liabilities'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-					[_('Accounts Payable'),_('Current Liabilities'),'Group','','Balance Sheet',self.name,''],
-					[_('Stock Liabilities'),_('Current Liabilities'),'Group','','Balance Sheet',self.name,''],
-						[_('Stock Received But Not Billed'), _('Stock Liabilities'), 'Ledger', 'Stock Received But Not Billed', 'Balance Sheet', self.name, ''],
-					[_('Duties and Taxes'),_('Current Liabilities'),'Group','','Balance Sheet',self.name,''],
-					[_('Loans (Liabilities)'),_('Current Liabilities'),'Group','','Balance Sheet',self.name,''],
-						[_('Secured Loans'),_('Loans (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-						[_('Unsecured Loans'),_('Loans (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-						[_('Bank Overdraft Account'),_('Loans (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-				[_('Temporary Accounts (Liabilities)'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet',self.name,''],
-					[_('Temporary Account (Liabilities)'),_('Temporary Accounts (Liabilities)'),'Ledger','','Balance Sheet',self.name,'']
+			[_('Application of Funds (Assets)'),'','Group','','Balance Sheet','', 'Asset'],
+				[_('Current Assets'),_('Application of Funds (Assets)'),'Group','','Balance Sheet','', 'Asset'],
+					[_('Accounts Receivable'),_('Current Assets'),'Group','','Balance Sheet','', 'Asset'],
+					[_('Bank Accounts'),_('Current Assets'),'Group','Bank','Balance Sheet','', 'Asset'],
+					[_('Cash In Hand'),_('Current Assets'),'Group','Cash','Balance Sheet','', 'Asset'],
+						[_('Cash'),_('Cash In Hand'),'Ledger','Cash','Balance Sheet','', 'Asset'],
+					[_('Loans and Advances (Assets)'),_('Current Assets'),'Group','','Balance Sheet','', 'Asset'],
+					[_('Securities and Deposits'),_('Current Assets'),'Group','','Balance Sheet','', 'Asset'],
+						[_('Earnest Money'),_('Securities and Deposits'),'Ledger','','Balance Sheet','', 'Asset'],
+					[_('Stock Assets'),_('Current Assets'),'Group','Stock','Balance Sheet','', 'Asset'],
+					[_('Tax Assets'),_('Current Assets'),'Group','','Balance Sheet','', 'Asset'],
+				[_('Fixed Assets'),_('Application of Funds (Assets)'),'Group','','Balance Sheet','', 'Asset'],
+					[_('Capital Equipments'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet','', 'Asset'],
+					[_('Computers'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet','', 'Asset'],
+					[_('Furniture and Fixture'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet','', 'Asset'],
+					[_('Office Equipments'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet','', 'Asset'],
+					[_('Plant and Machinery'),_('Fixed Assets'),'Ledger','Fixed Asset','Balance Sheet','', 'Asset'],
+				[_('Investments'),_('Application of Funds (Assets)'),'Group','','Balance Sheet','', 'Asset'],
+				[_('Temporary Accounts (Assets)'),_('Application of Funds (Assets)'),'Group','','Balance Sheet','', 'Asset'],
+					[_('Temporary Account (Assets)'),_('Temporary Accounts (Assets)'),'Ledger','','Balance Sheet','', 'Asset'],
+			[_('Expenses'),'','Group','Expense Account','Profit and Loss','', 'Expense'],
+				[_('Direct Expenses'),_('Expenses'),'Group','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Stock Expenses'),_('Direct Expenses'),'Group','Expense Account','Profit and Loss','', 'Expense'],
+						[_('Cost of Goods Sold'),_('Stock Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+						[_('Stock Adjustment'),_('Stock Expenses'),'Ledger','Stock Adjustment','Profit and Loss','', 'Expense'],
+						[_('Expenses Included In Valuation'), _("Stock Expenses"), 'Ledger', 'Expenses Included In Valuation', 'Profit and Loss',  '', 'Expense'],
+				[_('Indirect Expenses'), _('Expenses'),'Group','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Marketing Expenses'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss','', 'Expense'],
+					[_('Sales Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Administrative Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Charity and Donations'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Commission on Sales'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Travel Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Entertainment Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Depreciation'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Freight and Forwarding Charges'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss','', 'Expense'],
+					[_('Legal Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Miscellaneous Expenses'), _('Indirect Expenses'),'Ledger','Chargeable','Profit and Loss','', 'Expense'],
+					[_('Office Maintenance Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Office Rent'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Postal Expenses'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Print and Stationary'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Rounded Off'), _('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Salary') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Telephone Expenses') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+					[_('Utility Expenses') ,_('Indirect Expenses'),'Ledger','Expense Account','Profit and Loss','', 'Expense'],
+			[_('Income'),'','Group','','Profit and Loss','', 'Income'],
+				[_('Direct Income'),_('Income'),'Group','Income Account','Profit and Loss','', 'Income'],
+					[_('Sales'),_('Direct Income'),'Ledger','Income Account','Profit and Loss','', 'Income'],
+					[_('Service'),_('Direct Income'),'Ledger','Income Account','Profit and Loss','', 'Income'],
+				[_('Indirect Income'),_('Income'),'Group','Income Account','Profit and Loss','', 'Income'],
+			[_('Source of Funds (Liabilities)'),'','Group','','Balance Sheet','', 'Income'],
+				[_('Capital Account'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+					[_('Reserves and Surplus'),_('Capital Account'),'Ledger','','Balance Sheet','', 'Liability'],
+					[_('Shareholders Funds'),_('Capital Account'),'Ledger','','Balance Sheet','', 'Liability'],
+				[_('Current Liabilities'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+					[_('Accounts Payable'),_('Current Liabilities'),'Group','','Balance Sheet','', 'Liability'],
+					[_('Stock Liabilities'),_('Current Liabilities'),'Group','','Balance Sheet','', 'Liability'],
+						[_('Stock Received But Not Billed'), _('Stock Liabilities'), 'Ledger', 'Stock Received But Not Billed', 'Balance Sheet',  '', 'Liability'],
+					[_('Duties and Taxes'),_('Current Liabilities'),'Group','','Balance Sheet','', 'Liability'],
+					[_('Loans (Liabilities)'),_('Current Liabilities'),'Group','','Balance Sheet','', 'Liability'],
+						[_('Secured Loans'),_('Loans (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+						[_('Unsecured Loans'),_('Loans (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+						[_('Bank Overdraft Account'),_('Loans (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+				[_('Temporary Accounts (Liabilities)'),_('Source of Funds (Liabilities)'),'Group','','Balance Sheet','', 'Liability'],
+					[_('Temporary Account (Liabilities)'),_('Temporary Accounts (Liabilities)'),'Ledger','','Balance Sheet','', 'Liability']
 		]
 
 		# load common account heads