Root Equity added in standard chart of accounts and finalized chart of India And UAE
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uk_l10n_uk.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uk_l10n_uk.json
deleted file mode 100644
index d5e3564..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/uk_l10n_uk.json
+++ /dev/null
@@ -1,186 +0,0 @@
-{
-    "country_code": "uk",
-    "name": "UK Tax and Account Chart Template (by SmartMode)",
-	"is_active": "Yes",
-    "tree": {
-		"Asset": {
-	        "Current assets": {
-	            "Cash at bank and in hand": {
-	                "Bank Accounts": {},
-	                "Company Credit Card": {}
-	            },
-	            "Investment current assets": {},
-	            "Prepayments and accrued income": {
-	                "Prepayments": {}
-	            },
-	            "Stocks & WIP": {
-	                "Finished Goods": {},
-	                "Stock": {},
-	                "Work in Progress": {}
-	            },
-	            "Trade Debtors": {
-	                "Debtors Control Account": {},
-	                "Other Debtors": {},
-	                "Sundry Debtors": {}
-	            }
-	        },
-	        "Fixed assets": {
-	            "Intangible assets": {
-	                "Patents & Trademarks": {},
-	                "Patents & Trademarks Depreciation": {},
-	                "Software": {},
-	                "Software Depreciation": {}
-	            },
-	            "Investments": {},
-	            "Tangible assets": {
-	                "Fixtures and fittings": {},
-	                "Fixtures and fittings Depreciation": {},
-	                "Land and buildings": {},
-	                "Land and buildings Depreciation": {},
-	                "Motor vehicles": {},
-	                "Motor vehicles Depreciation": {},
-	                "Office equipment (inc computer equipment)": {},
-	                "Office equipment (inc computer equipment) Depreciation": {},
-	                "Plant and machinery": {},
-	                "Plant and machinery Depreciation": {}
-	            }
-	        },
-			"root_type": "Asset"
-		},
-		"Liabilities": {
-	        "Capital & Reserves": {
-	            "Called up share capital": {},
-	            "Other reserves": {},
-	            "Profit and loss account": {},
-	            "Revaluation reserve": {},
-	            "Share premium account": {}
-	        },
-	        "Current Liabilities": {
-	            "Accruals and deferred income": {
-	                "Accruals": {},
-	                "Corporation Tax": {}
-	            },
-	            "Creditors due within one year": {
-	                "Creditors Control Account": {},
-	                "HMRC - VAT Account": {},
-	                "Manual Adjustments \uff96 VAT": {},
-	                "Net Wages": {},
-	                "Other Creditors": {},
-	                "P.A.Y.E. & NI": {},
-	                "Pension Fund": {},
-	                "Purchase Tax Control Account": {},
-	                "Sales Tax Control Account": {},
-	                "Sundry Creditors": {}
-	            },
-	            "Provisions for liabilities and charges": {
-	                "Bad debt provision": {}
-	            }
-	        },
-	        "Non Current Liabilities": {
-	            "Creditors due after one year": {
-	                "Hire Purchase": {},
-	                "Loans": {},
-	                "Mortgages": {}
-	            }
-	        },
-			"root_type": "Liability"
-		},
-        "Expenses": {
-	        "Administrative expenses": {
-	            "Accountancy and audit": {
-	                "Accounting": {},
-	                "Auditing": {}
-	            },
-	            "Administration and office expenses": {
-	                "Books": {},
-	                "Internet & hosting": {},
-	                "Mobiles": {},
-	                "Network costs": {},
-	                "Office consumables": {},
-	                "Other admin expenses": {},
-	                "Other computer costs": {},
-	                "Postage and Carriage": {},
-	                "Recruitment fees": {},
-	                "Software expenses": {},
-	                "Stationery": {},
-	                "Telephone": {},
-	                "Travel and subsistence": {}
-	            },
-	            "Depreciation expense": {
-	                "Intangible assets depn": {},
-	                "Tangible assets depn": {}
-	            },
-	            "Legal and professional costs": {
-	                "Consultancy": {},
-	                "Legal and professional charges": {}
-	            },
-	            "Property costs": {
-	                "Light, heat and power": {},
-	                "Rent and rates": {},
-	                "Repairs, renewals and maintenance": {}
-	            },
-	            "Salaries & wages": {
-	                "Admin gross salaries": {},
-	                "Directors pension": {},
-	                "Directors remuneration": {},
-	                "Employers NIC": {},
-	                "Management gross salaries": {},
-	                "Subcontractors payments": {}
-	            },
-	            "Sundry expenses": {
-	                "Bad debts": {},
-	                "Bank, credit card and other financial charges": {},
-	                "Donations": {},
-	                "Entertaining": {},
-	                "Exchange gains/losses": {},
-	                "Insurance": {},
-	                "Other sundry expenses": {}
-	            },
-	            "Vehicle expenses": {
-	                "Car fuel": {},
-	                "Car hire": {},
-	                "Car maintenance": {}
-	            }
-	        },
-	        "Cost of sales": {
-	            "Cost of sales 1": {},
-	            "Cost of sales 2": {},
-	            "Cost of sales 3": {},
-	            "Cost of sales 4": {}
-	        },
-	        "Distribution costs": {
-	            "Advertising and promotions": {
-	                "Exhibitions and events": {},
-	                "Marketing, POS": {},
-	                "PR": {}
-	            },
-	            "Distribution salaries and wages": {},
-	            "Distribution vehicles": {},
-	            "Shipping": {}
-	        },
-	        "Interest payable and similar charges": {
-	            "Interest paid": {}
-	        },
-	        "Tax on profit or loss on ordinary activities": {
-	            "Corporation tax expense": {}
-	        },
-			"root_type": "Expense"
-        },
-		"Incomes": {
-	        "Interest receivable and similar income:": {
-	            "Bank Interest received": {},
-	            "Investment Interest received": {}
-	        },
-	        "Other operating income": {
-	            "Profits/Losses on disposals of assets": {}
-	        },
-	        "Turnover": {
-	            "Sales category 1": {},
-	            "Sales category 2": {},
-	            "Sales category 3": {},
-	            "Sales category 4": {}
-	        },
-			"root_type": "Income"
-		}
-    }
-}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/us_account_chart_template_basic.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/us_account_chart_template_basic.json
deleted file mode 100644
index 4669519..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/us_account_chart_template_basic.json
+++ /dev/null
@@ -1,187 +0,0 @@
-{
-    "country_code": "us",
-    "name": "Basic Chart of Account",
-	"is_active": "Yes",
-    "tree": {
-        "Assets": {
-            "Current Assets": {
-                "Cash or Cash Equivalents": {
-                    "account_type": "Cash"
-                },
-                "Client Trust Account": {},
-                "Receivable": {
-                    "Account Receivable": {
-                        "account_type": "Receivable"
-                    }
-                }
-            },
-            "Fixed Assets": {
-                "Accumulated Depreciation": {},
-                "Furniture and Equipment": {
-                    "account_type": "Fixed Asset"
-                },
-                "account_type": "Fixed Asset"
-            },
-            "Other Assets": {
-                "Security Deposits Asset": {}
-            },
-            "Other Current Assets": {
-                "Advanced Client Costs": {},
-                "Court Costs": {},
-                "Expert Witness Fees": {},
-                "Filing Fees": {}
-            },
-            "root_type": "Asset"
-        },
-        "Cost of Goods Sold": {
-            "Commissions Paid": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Equipment Rental for Jobs": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Freight and Shipping Costs": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Job Materials Purchased": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Media Purchased for Clients": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Merchant Account Fees": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Other Job Related Costs": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Purchase Discounts": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Purchases - Resale Items": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Subcontracted Services": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Subcontractors Expense": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "Tools and Small Equipment": {
-                "account_type": "Cost of Goods Sold"
-            },
-            "account_type": "Cost of Goods Sold",
-            "root_type": "Expense"
-        },
-        "Expenses": {
-            "Advertising and Promotion": {},
-            "Automobile Expense": {},
-            "Bank Service Charges": {},
-            "Business Licenses and Permits": {},
-            "Car and Truck Expenses": {},
-            "Charitable Contributions": {},
-            "Chemicals Purchased": {},
-            "Computer and Internet Expenses": {},
-            "Conservation Expenses": {},
-            "Continuing Education": {},
-            "Custom Hire and Contract Labor": {},
-            "Depreciation Expense": {},
-            "Dues and Subscriptions": {},
-            "Equipment Rental": {},
-            "Feed Purchased": {},
-            "Fertilizers and Lime": {},
-            "Freight and Trucking": {},
-            "Gasoline, Fuel and Oil": {},
-            "Insurance Expense": {
-                "General Liability Insurance": {},
-                "Health Insurance": {},
-                "Life and Disability Insurance": {},
-                "Professional Liability": {},
-                "Worker's Compensation": {}
-            },
-            "Interest Expense": {},
-            "Janitorial Expense": {},
-            "Marketing Expense": {},
-            "Meals and Entertainment": {},
-            "Miscellaneous Expense": {},
-            "Office Supplies": {},
-            "Payroll Expenses": {},
-            "Postage and Delivery": {},
-            "Printing and Reproduction": {},
-            "Professional Fees": {},
-            "Rent Expense": {},
-            "Repairs and Maintenance": {},
-            "Seeds and Plants Purchased": {},
-            "Small Tools and Equipment": {},
-            "Storage and Warehousing": {},
-            "Taxes - Property": {},
-            "Telephone Expense": {},
-            "Travel Expense": {},
-            "Uniforms": {},
-            "Utilities": {},
-            "Veterinary, Breeding, Medicine": {},
-            "root_type": "Expense"
-        },
-        "Income": {
-            "Administrative Fees": {},
-            "Agricultural Program Payments": {},
-            "Commission income": {},
-            "Commodity Credit Loans": {},
-            "Cooperative Distributions": {},
-            "Crop Insurance Proceeds": {},
-            "Crop Sales": {},
-            "Custom Hire Income": {},
-            "Farmers Market Sales": {},
-            "Fuel Tax Credits and Other Inc.": {},
-            "Job Income": {},
-            "Legal Fee Income": {},
-            "Livestock Sales": {},
-            "Miscellaneous Income": {},
-            "Rental Income": {},
-            "Sales": {},
-            "Sales Discounts": {},
-            "Service Income": {},
-            "Settlement Income": {},
-            "Shipping and Delivery Income": {},
-            "root_type": "Income"
-        },
-        "Liabilities and Equity": {
-            "Equity": {
-                "Capital Stock": {
-                    "account_type": "Equity"
-                },
-                "Dividends Paid": {
-                    "account_type": "Equity"
-                },
-                "Opening Balance Equity": {
-                    "account_type": "Equity"
-                },
-                "Retained Earnings": {
-                    "account_type": "Equity"
-                },
-                "account_type": "Equity"
-            },
-            "Liabilities": {
-                "Current Liabilities": {
-                    "Payable": {
-                        "Account Payable": {}
-                    }
-                },
-                "Other Current Liabilities": {
-                    "Customer Deposits Received": {},
-                    "Payroll Liabilities": {},
-                    "Sales Tax Payable": {},
-                    "Use Tax Payable": {}
-                }
-            },
-            "root_type": "Liability"
-        },
-        "Other Income": {
-            "Finance Charge Income": {},
-            "Insurance Proceeds Received": {},
-            "Interest Income": {},
-            "Proceeds from Sale of Assets": {},
-            "root_type": "Income"
-        }
-    }
-}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ae_uae_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
similarity index 96%
rename from erpnext/accounts/doctype/account/chart_of_accounts/unverified/ae_uae_chart_template_standard.json
rename to erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
index 3b0bf94..58c4548 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/ae_uae_chart_template_standard.json
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json
@@ -40,7 +40,8 @@
                         "Bank Margin On LC & LG": {},
                         "Banks Blocked Deposits": {},
                         "Banks Call Deposit Accounts": {},
-                        "Banks Current Accounts": {}
+                        "Banks Current Accounts": {},
+						"account_type": "Bank"
                     },
                     "Cash in Hand": {
                         "Cash in Safe": {
@@ -163,7 +164,11 @@
             "Cost of Sale": {
                 "Cost Of Goods Sold": {
                     "Cost Of Goods Sold I/C Sales": {},
-                    "Cost of Goods Sold in Trading": {}
+                    "Cost of Goods Sold in Trading": {},
+					"account_type": "Cost of Goods Sold"
+                },
+                "Expenses Included In Valuation": {
+                    "account_type": "Expenses Included In Valuation"
                 }
             },
             "Depreciation": {
@@ -314,6 +319,15 @@
                         "account_type": "Payable"
                     }
                 },
+			    "Stock Liabilities": {
+				    "Stock Received But Not Billed": {
+				        "account_type": "Stock Received But Not Billed"
+				    }
+			    },
+				"Duties and Taxes": {
+					"account_type": "Tax",
+					"group_or_ledger": "Group"
+				},
                 "Accruals & Provisions": {
                     "Accruals": {
                         "Accrued Personnel Cost": {
@@ -417,6 +431,7 @@
                 "Dividends Paid": {},
                 "Previous Years Results": {}
             },
+			"account_type": "Equity",
             "root_type": "Equity"
         }
     }
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
new file mode 100644
index 0000000..84e734a
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json
@@ -0,0 +1,185 @@
+{
+    "country_code": "in",
+    "name": "Chart of Accounts - India",
+	"is_active": "Yes",
+    "tree": {
+	    "Application of Funds (Assets)": {
+	        "Current Assets": {
+	            "Accounts Receivable": {
+	                "Debtors": {
+	                    "account_type": "Receivable"
+	                }
+	            },
+	            "Bank Accounts": {
+	                "account_type": "Bank",
+					"group_or_ledger": "Group"
+	            },
+	            "Cash In Hand": {
+	                "Cash": {
+	                    "account_type": "Cash"
+	                },
+	                "account_type": "Cash"
+	            },
+	            "Loans and Advances (Assets)": {
+	            	"group_or_ledger": "Group"
+	            },
+	            "Securities and Deposits": {
+	                "Earnest Money": {}
+	            },
+	            "Stock Assets": {
+	                "account_type": "Stock",
+					"group_or_ledger": "Group"
+	            },
+	            "Tax Assets": {
+					"group_or_ledger": "Group"
+				}
+	        },
+	        "Fixed Assets": {
+	            "Capital Equipments": {
+	                "account_type": "Fixed Asset"
+	            },
+	            "Computers": {
+	                "account_type": "Fixed Asset"
+	            },
+	            "Furniture and Fixture": {
+	                "account_type": "Fixed Asset"
+	            },
+	            "Office Equipments": {
+	                "account_type": "Fixed Asset"
+	            },
+	            "Plant and Machinery": {
+	                "account_type": "Fixed Asset"
+	            }
+	        },
+	        "Investments": {
+	        	"group_or_ledger": "Group"
+	        },
+	        "Temporary Accounts (Assets)": {
+	            "Temporary Assets": {}
+	        },
+			"root_type": "Asset"
+	    },
+	    "Expenses": {
+	        "Direct Expenses": {
+	            "Stock Expenses": {
+	                "Cost of Goods Sold": {
+	                    "account_type": "Cost of Goods Sold"
+	                },
+	                "Expenses Included In Valuation": {
+	                    "account_type": "Expenses Included In Valuation"
+	                },
+	                "Stock Adjustment": {
+	                    "account_type": "Stock Adjustment"
+	                },
+	                "account_type": "Expense Account"
+	            },
+	            "account_type": "Expense Account"
+	        },
+	        "Indirect Expenses": {
+	            "Administrative Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Commission on Sales": {
+	                "account_type": "Expense Account"
+	            },
+	            "Depreciation": {
+	                "account_type": "Expense Account"
+	            },
+	            "Entertainment Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Freight and Forwarding Charges": {
+	                "account_type": "Chargeable"
+	            },
+	            "Legal Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Marketing Expenses": {
+	                "account_type": "Chargeable"
+	            },
+	            "Miscellaneous Expenses": {
+	                "account_type": "Chargeable"
+	            },
+	            "Office Maintenance Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Office Rent": {
+	                "account_type": "Expense Account"
+	            },
+	            "Postal Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Print and Stationary": {
+	                "account_type": "Expense Account"
+	            },
+	            "Rounded Off": {
+	                "account_type": "Expense Account"
+	            },
+	            "Salary": {
+	                "account_type": "Expense Account"
+	            },
+	            "Sales Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Telephone Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Travel Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "Utility Expenses": {
+	                "account_type": "Expense Account"
+	            },
+	            "account_type": "Expense Account"
+	        },
+			"root_type": "Expense"
+	    },
+	    "Income": {
+	        "Direct Income": {
+	            "Sales": {
+	                "account_type": "Income Account"
+	            },
+	            "Service": {
+	                "account_type": "Income Account"
+	            },
+	            "account_type": "Income Account"
+	        },
+	        "Indirect Income": {
+	            "account_type": "Income Account",
+				"group_or_ledger": "Group"
+	        },
+			"root_type": "Income"
+	    },
+	    "Source of Funds (Liabilities)": {
+	        "Capital Account": {
+	            "Reserves and Surplus": {},
+	            "Shareholders Funds": {}
+	        },
+	        "Current Liabilities": {
+			    "Accounts Payable": {
+			        "Creditors": {
+			            "account_type": "Payable"
+			        }
+			    },
+			    "Stock Liabilities": {
+				    "Stock Received But Not Billed": {
+				        "account_type": "Stock Received But Not Billed"
+				    }
+			    },
+				"Duties and Taxes": {
+					"account_type": "Tax",
+					"group_or_ledger": "Group"
+				},
+				"Loans (Liabilities)": {
+					"Secured Loans": {},
+					"Unsecured Loans": {},
+					"Bank Overdraft Account": {}
+				}
+	        },
+	        "Temporary Accounts (Liabilities)": {
+	            "Temporary Liabilities": {}
+	        },
+			"root_type": "Liability"
+		}
+	}
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
index a5a1e25..194a17a 100644
--- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py
@@ -153,10 +153,6 @@
 		"root_type": "Income"
     },
     _("Source of Funds (Liabilities)"): {
-        _("Capital Account"): {
-            _("Reserves and Surplus"): {},
-            _("Shareholders Funds"): {}
-        },
         _("Current Liabilities"): {
 		    _("Accounts Payable"): {
 		        _("Creditors"): {
@@ -182,5 +178,20 @@
             _("Temporary Liabilities"): {}
         },
 		"root_type": "Liability"
-    }
+    },
+	_("Equity"): {
+        _("Capital Stock"): {
+            "account_type": "Equity"
+        },
+        _("Dividends Paid"): {
+            "account_type": "Equity"
+        },
+        _("Opening Balance Equity"): {
+            "account_type": "Equity"
+        },
+        _("Retained Earnings"): {
+            "account_type": "Equity"
+        },
+		"root_type": "Equity"
+	}
 }