fix: make test record
diff --git a/erpnext/accounts/doctype/account/test_account.py b/erpnext/accounts/doctype/account/test_account.py
index a6d4488..f9c9173 100644
--- a/erpnext/accounts/doctype/account/test_account.py
+++ b/erpnext/accounts/doctype/account/test_account.py
@@ -264,6 +264,72 @@
 		self.assertRaises(frappe.ValidationError, acc.save)
 
 
+def _make_test_records(verbose=None):
+	from frappe.test_runner import make_test_objects
+
+	accounts = [
+		# [account_name, parent_account, is_group]
+		["_Test Bank", "Bank Accounts", 0, "Bank", None],
+		["_Test Bank USD", "Bank Accounts", 0, "Bank", "USD"],
+		["_Test Bank EUR", "Bank Accounts", 0, "Bank", "EUR"],
+		["_Test Cash", "Cash In Hand", 0, "Cash", None],
+		["_Test Account Stock Expenses", "Direct Expenses", 1, None, None],
+		["_Test Account Shipping Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+		["_Test Account Customs Duty", "_Test Account Stock Expenses", 0, "Tax", None],
+		["_Test Account Insurance Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+		["_Test Account Stock Adjustment", "_Test Account Stock Expenses", 0, "Stock Adjustment", None],
+		["_Test Employee Advance", "Current Liabilities", 0, None, None],
+		["_Test Account Tax Assets", "Current Assets", 1, None, None],
+		["_Test Account VAT", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account Service Tax", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account Reserves and Surplus", "Current Liabilities", 0, None, None],
+		["_Test Account Cost for Goods Sold", "Expenses", 0, None, None],
+		["_Test Account Excise Duty", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account S&H Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account CST", "Direct Expenses", 0, "Tax", None],
+		["_Test Account Discount", "Direct Expenses", 0, None, None],
+		["_Test Write Off", "Indirect Expenses", 0, None, None],
+		["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
+		["_Test Account Sales", "Direct Income", 0, None, None],
+		# related to Account Inventory Integration
+		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
+		# fixed asset depreciation
+		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+		["_Test Accumulated Depreciations", "Current Assets", 0, "Accumulated Depreciation", None],
+		["_Test Depreciations", "Expenses", 0, None, None],
+		["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
+		# Receivable / Payable Account
+		["_Test Receivable", "Current Assets", 0, "Receivable", None],
+		["_Test Payable", "Current Liabilities", 0, "Payable", None],
+		["_Test Receivable USD", "Current Assets", 0, "Receivable", "USD"],
+		["_Test Payable USD", "Current Liabilities", 0, "Payable", "USD"],
+	]
+
+	for company, abbr in [
+		["_Test Company", "_TC"],
+		["_Test Company 1", "_TC1"],
+		["_Test Company with perpetual inventory", "TCP1"],
+	]:
+		test_objects = make_test_objects(
+			"Account",
+			[
+				{
+					"doctype": "Account",
+					"account_name": account_name,
+					"parent_account": parent_account + " - " + abbr,
+					"company": company,
+					"is_group": is_group,
+					"account_type": account_type,
+					"account_currency": currency,
+				}
+				for account_name, parent_account, is_group, account_type, currency in accounts
+			],
+		)
+
+	return test_objects
+
+
 def get_inventory_account(company, warehouse=None):
 	account = None
 	if warehouse: