diff --git a/erpnext/accounts/doctype/budget_control/budget_control.js b/erpnext/accounts/doctype/budget_control/budget_control.js
deleted file mode 100644
index 3d4d1c1..0000000
--- a/erpnext/accounts/doctype/budget_control/budget_control.js
+++ /dev/null
@@ -1,59 +0,0 @@
-class DocType:
-  def __init__(self,d,dl):
-    self.doc, self.doclist = d, dl
-    
-  # Get monthly budget
-  #-------------------
-  def get_monthly_budget(self, distribution_id, cfy, st_date, post_dt, budget_allocated):
-    
-    # get month_list
-    st_date, post_dt = getdate(st_date), getdate(post_dt)
-    
-    if distribution_id:
-      if st_date.month <= post_dt.month:
-        tot_per_allocated = sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, post_dt.month))[0][0]
-
-      if st_date.month > post_dt.month:
-    
-        tot_per_allocated = flt(sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, 12 ))[0][0])
-        tot_per_allocated = flt(tot_per_allocated)  + flt(sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, 1, post_dt.month))[0][0])
-     
-      return (flt(budget_allocated) * flt(tot_per_allocated)) / 100
-    period_diff = sql("select PERIOD_DIFF('%s','%s')" % (post_dt.strftime('%Y%m'), st_date.strftime('%Y%m')))
-    
-    return (flt(budget_allocated) * (flt(period_diff[0][0]) + 1)) / 12
-    
-  def validate_budget(self, acct, cost_center, actual, budget, action):
-    # action if actual exceeds budget
-    if flt(actual) > flt(budget):
-      msgprint("Your monthly expense "+ cstr((action == 'stop') and "will exceed" or "has exceeded") +" budget for <b>Account - "+cstr(acct)+" </b> under <b>Cost Center - "+ cstr(cost_center) + "</b>"+cstr((action == 'Stop') and ", you can not have this transaction." or "."))
-      if action == 'Stop': raise Exception
-
-  def check_budget(self,le_list,cancel):
-    # get value from record
-    acct, cost_center, debit, credit, post_dt, cfy, company  = le_list
-
-    # get allocated budget
-    bgt = sql("select t1.budget_allocated, t1.actual, t2.distribution_id from `tabBudget Detail` t1, `tabCost Center` t2 where t1.account='%s' and t1.parent=t2.name and t2.name = '%s' and t1.fiscal_year='%s'" % (acct,cost_center,cfy), as_dict =1)
-    curr_amt = ((cancel and -1  or 1) * flt(debit)) + ((cancel and 1  or -1) *  flt(credit))
-    
-    if bgt and bgt[0]['budget_allocated']:
-      # check budget flag in Company
-      bgt_flag = sql("select yearly_bgt_flag, monthly_bgt_flag from `tabCompany` where name = '%s'" % company, as_dict =1)
-      
-      if bgt_flag and bgt_flag[0]['monthly_bgt_flag'] in ['Stop', 'Warn']:
-        # get start date and last date
-        st_date = get_value('Fiscal Year', cfy, 'year_start_date').strftime('%Y-%m-%d')
-        lt_date = sql("select LAST_DAY('%s')" % post_dt)
-        
-        # get Actual
-        actual = get_obj('GL Control').get_period_difference(acct + '~~~' + cstr(st_date) + '~~~' + cstr(lt_date[0][0]), cost_center)
-      
-        # Get Monthly  budget
-        budget = self.get_monthly_budget(bgt and bgt[0]['distribution_id'] or '' , cfy, st_date, post_dt, bgt[0]['budget_allocated'])
-      
-        # validate monthly budget
-        self.validate_budget(acct, cost_center, flt(actual) + flt(curr_amt), budget, 'monthly_bgt_flag')
-
-      # update actual against budget allocated in cost center
-      sql("update `tabBudget Detail` set actual = ifnull(actual,0) + %s where account = '%s' and fiscal_year = '%s' and parent = '%s'" % (curr_amt,cstr(acct),cstr(cfy),cstr(cost_center)))
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/cost_center/cost_center.js b/erpnext/accounts/doctype/cost_center/cost_center.js
index 24dc50f..58f39e0 100644
--- a/erpnext/accounts/doctype/cost_center/cost_center.js
+++ b/erpnext/accounts/doctype/cost_center/cost_center.js
@@ -2,38 +2,71 @@
 
 //Account filtering for cost center
 cur_frm.fields_dict['budget_details'].grid.get_field('account').get_query = function(doc) {
-  var mydoc = locals[this.doctype][this.docname];
-  return 'SELECT DISTINCT `tabAccount`.`name`,`tabAccount`.debit_or_credit,`tabAccount`.group_or_ledger FROM `tabAccount` WHERE `tabAccount`.`company` = "' + doc.company_name + '" AND `tabAccount`.docstatus != 2 AND `tabAccount`.`is_pl_account` = "Yes" AND `tabAccount`.debit_or_credit = "Debit" AND `tabAccount`.`group_or_ledger` != "Group" AND `tabAccount`.`group_or_ledger` is not NULL AND `tabAccount`.`name` LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50';
-  }
+	var mydoc = locals[this.doctype][this.docname];
+	return 'SELECT DISTINCT `tabAccount`.`name`,`tabAccount`.debit_or_credit,`tabAccount`.group_or_ledger FROM `tabAccount` WHERE `tabAccount`.`company` = "' + doc.company_name + '" AND `tabAccount`.docstatus != 2 AND `tabAccount`.`is_pl_account` = "Yes" AND `tabAccount`.debit_or_credit = "Debit" AND `tabAccount`.`group_or_ledger` != "Group" AND `tabAccount`.`group_or_ledger` is not NULL AND `tabAccount`.`name` LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50';
+	}
 
 cur_frm.fields_dict['parent_cost_center'].get_query = function(doc){
-  return 'SELECT DISTINCT `tabCost Center`.name FROM `tabCost Center` WHERE `tabCost Center`.group_or_ledger="Group" AND `tabCost Center`.docstatus != 2 AND `tabCost Center`.company_name="'+ doc.company_name+'" AND `tabCost Center`.company_name is not NULL AND `tabCost Center`.name LIKE "%s" ORDER BY `tabCost Center`.name LIMIT 50';
+	return 'SELECT DISTINCT `tabCost Center`.name FROM `tabCost Center` WHERE `tabCost Center`.group_or_ledger="Group" AND `tabCost Center`.docstatus != 2 AND `tabCost Center`.company_name="'+ doc.company_name+'" AND `tabCost Center`.company_name is not NULL AND `tabCost Center`.name LIKE "%s" ORDER BY `tabCost Center`.name LIMIT 50';
 }
 
 //parent cost center
 cur_frm.cscript.parent_cost_center = function(doc,cdt,cdn){
-  if(!doc.company_name){
-    alert('Please enter company name first');
-  }
+	if(!doc.company_name){
+		alert('Please enter company name first');
+	}
 }
 
 //company abbr
 cur_frm.cscript.company_name = function(doc,cdt,cdn){
-  get_server_fields('get_abbr','','',doc,cdt,cdn,1);
+	get_server_fields('get_abbr','','',doc,cdt,cdn,1);
 }
 
 //onload if cost center is group
 cur_frm.cscript.onload = function(doc, cdt, cdn) {
-   
-  if(!doc.__islocal && doc.docstatus == 0){
-    get_field(doc.doctype,'group_or_ledger',doc.name).permlevel = 1;
-    refresh_field('group_or_ledger');
-    get_field(doc.doctype,'company_name',doc.name).permlevel = 1;
-    refresh_field('company_name');
-  }
+	 
+	if(!doc.__islocal && doc.docstatus == 0){
+		get_field(doc.doctype,'group_or_ledger',doc.name).permlevel = 1;
+		refresh_field('group_or_ledger');
+		get_field(doc.doctype,'company_name',doc.name).permlevel = 1;
+		refresh_field('company_name');
+	}
  
 }
 
 cur_frm.cscript.refresh = function(doc, cdt, cdn) {
-   
+	cur_frm.cscript.hide_unhide_group_ledger(doc);
+}
+
+
+// Hide/unhide group or ledger
+// -----------------------------------------
+cur_frm.cscript.hide_unhide_group_ledger = function(doc) {
+	hide_field(['Convert to Group', 'Convert to Ledger']);
+	if (cstr(doc.group_or_ledger) == 'Group') unhide_field('Convert to Ledger');
+	else if (cstr(doc.group_or_ledger) == 'Ledger') unhide_field('Convert to Group');
+}
+
+// Convert group to ledger
+// -----------------------------------------
+cur_frm.cscript['Convert to Ledger'] = function(doc, cdt, cdn) {
+	$c_obj(make_doclist(cdt,cdn),'convert_group_to_ledger','',function(r,rt) {
+		if(r.message == 1) {
+			doc.group_or_ledger = 'Ledger';
+			refresh_field('group_or_ledger');
+			cur_frm.cscript.hide_unhide_group_ledger(doc);
+		}
+	});
+}
+
+// Convert ledger to group
+// -----------------------------------------
+cur_frm.cscript['Convert to Group'] = function(doc, cdt, cdn) {
+	$c_obj(make_doclist(cdt,cdn),'convert_ledger_to_group','',function(r,rt) {
+		if(r.message == 1) {
+			doc.group_or_ledger = 'Group';
+			refresh_field('group_or_ledger');
+			cur_frm.cscript.hide_unhide_group_ledger(doc);
+		}
+	});
 }
diff --git a/erpnext/accounts/doctype/cost_center/cost_center.py b/erpnext/accounts/doctype/cost_center/cost_center.py
index 66d22f0..d09331a 100644
--- a/erpnext/accounts/doctype/cost_center/cost_center.py
+++ b/erpnext/accounts/doctype/cost_center/cost_center.py
@@ -32,6 +32,35 @@
 			'company_abbr'	: abbr
 		}
 		return ret
+		
+	#-------------------------------------------------------------------------
+	def convert_group_to_ledger(self):
+		if self.check_if_child_exists():
+			msgprint("Cost Center: %s has existing child. You can not convert this cost center to ledger" % (self.doc.name), raise_exception=1)
+		elif self.check_gle_exists():
+			msgprint("Cost Center with existing transaction can not be converted to ledger.", raise_exception=1)
+		else:
+			self.doc.group_or_ledger = 'Ledger'
+			self.doc.save()
+			return 1
+			
+	#-------------------------------------------------------------------------
+	def convert_ledger_to_group(self):
+		if self.check_gle_exists():
+			msgprint("Cost Center with existing transaction can not be converted to group.", raise_exception=1)
+		else:
+			self.doc.group_or_ledger = 'Group'
+			self.doc.save()
+			return 1
+
+	#-------------------------------------------------------------------------
+	def check_gle_exists(self):
+		return sql("select name from `tabGL Entry` where cost_center = %s and ifnull(is_cancelled, 'No') = 'No'", (self.doc.name))
+		
+		
+	#-------------------------------------------------------------------------
+	def check_if_child_exists(self):
+		return sql("select name from `tabCost Center` where parent_cost_center = %s and docstatus != 2", self.doc.name)
 
 	#-------------------------------------------------------------------------
 	def validate(self): 
diff --git a/erpnext/accounts/doctype/cost_center/cost_center.txt b/erpnext/accounts/doctype/cost_center/cost_center.txt
index 7bc5810..94fb02b 100644
--- a/erpnext/accounts/doctype/cost_center/cost_center.txt
+++ b/erpnext/accounts/doctype/cost_center/cost_center.txt
@@ -5,14 +5,14 @@
 	{
 		'creation': '2010-08-08 17:08:56',
 		'docstatus': 0,
-		'modified': '2011-09-26 18:55:05',
+		'modified': '2011-10-10 12:05:07',
 		'modified_by': 'Administrator',
 		'owner': 'Administrator'
 	},
 
 	# These values are common for all DocType
 	{
-		'_last_update': '1316075905',
+		'_last_update': '1317365120',
 		'allow_copy': 1,
 		'allow_trash': 1,
 		'autoname': 'field:cost_center_name',
@@ -27,7 +27,7 @@
 		'section_style': 'Simple',
 		'server_code_error': ' ',
 		'show_in_menu': 0,
-		'version': 107
+		'version': 109
 	},
 
 	# These values are common for all DocField
@@ -208,6 +208,26 @@
 
 	# DocField
 	{
+		'colour': 'White:FFF',
+		'doctype': 'DocField',
+		'fieldtype': 'Button',
+		'label': 'Convert to Group',
+		'permlevel': 0,
+		'trigger': 'Client'
+	},
+
+	# DocField
+	{
+		'colour': 'White:FFF',
+		'doctype': 'DocField',
+		'fieldtype': 'Button',
+		'label': 'Convert to Ledger',
+		'permlevel': 0,
+		'trigger': 'Client'
+	},
+
+	# DocField
+	{
 		'doctype': 'DocField',
 		'fieldname': 'distribution_id',
 		'fieldtype': 'Link',
diff --git a/erpnext/patches/patch.py b/erpnext/patches/patch.py
index cc4a164..1924fdd 100644
--- a/erpnext/patches/patch.py
+++ b/erpnext/patches/patch.py
@@ -1,7 +1,7 @@
 # REMEMBER to update this
 # ========================
 
-last_patch = 382
+last_patch = 383
 
 #-------------------------------------------
 
@@ -448,3 +448,5 @@
 		
 		from webnotes.session_cache import clear_cache
 		clear_cache(webnotes.session['user'])
+	elif patch_no == 383:
+		reload_doc('accounts', 'doctype', 'cost_center')