# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
# License: GNU General Public License v3. See license.txt

from __future__ import unicode_literals
from frappe import _

def get():
    return {
        _("Application of Funds (Assets)"): {
            _("Current Assets"): {
                _("Accounts Receivable"): {
                    _("Debtors"): {
                        "account_type": "Receivable",
                        "account_number": "1310"
                    },
                    "account_number": "1300"
                },
                _("Bank Accounts"): {
                    "account_type": "Bank",
                    "is_group": 1,
                    "account_number": "1200"
                },
                _("Cash In Hand"): {
                    _("Cash"): {
                        "account_type": "Cash",
                        "account_number": "1110"
                    },
                    "account_type": "Cash",
                    "account_number": "1100"
                },
                _("Loans and Advances (Assets)"): {
                    _("Employee Advances"): {
                        "account_number": "1610"
                    },
                    "account_number": "1600"
                },
                _("Securities and Deposits"): {
                    _("Earnest Money"): {
                        "account_number": "1651"
                    },
                    "account_number": "1650"
                },
                _("Stock Assets"): {
                    _("Stock In Hand"): {
                        "account_type": "Stock",
                        "account_number": "1410"
                    },
                    "account_type": "Stock",
                    "account_number": "1400"
                },
                _("Tax Assets"): {
                    "is_group": 1,
                    "account_number": "1500"
                },
                "account_number": "1100-1600"
            },
            _("Fixed Assets"): {
                _("Capital Equipments"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1710"
                },
                _("Electronic Equipments"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1720"
                },
                _("Furnitures and Fixtures"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1730"
                },
                _("Office Equipments"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1740"
                },
                _("Plants and Machineries"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1750"
                },
                _("Buildings"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1760"
                },
                _("Softwares"): {
                    "account_type": "Fixed Asset",
                    "account_number": "1770"
                },
                _("Accumulated Depreciation"): {
                    "account_type": "Accumulated Depreciation",
                    "account_number": "1780"
                },
                _("CWIP Account"): {
                    "account_type": "Capital Work in Progress",
                    "account_number": "1790"
                },
                "account_number": "1700"
            },
            _("Investments"): {
                "is_group": 1,
                "account_number": "1800"
            },
            _("Temporary Accounts"): {
                _("Temporary Opening"): {
                    "account_type": "Temporary",
                    "account_number": "1910"
                },
                "account_number": "1900"
            },
            "root_type": "Asset",
            "account_number": "1000"
        },
        _("Expenses"): {
            _("Direct Expenses"): {
                _("Stock Expenses"): {
                    _("Cost of Goods Sold"): {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "5111"
                    },
                    _("Expenses Included In Asset Valuation"): {
                        "account_type": "Expenses Included In Asset Valuation",
                        "account_number": "5112"
                    },
                    _("Expenses Included In Valuation"): {
                        "account_type": "Expenses Included In Valuation",
                        "account_number": "5118"
                    },
                    _("Stock Adjustment"): {
                        "account_type": "Stock Adjustment",
                        "account_number": "5119"
                    },
                    "account_number": "5110"
                },
                "account_number": "5100"
            },
            _("Indirect Expenses"): {
                _("Administrative Expenses"): {
                    "account_number": "5201"
                },
                _("Commission on Sales"): {
                    "account_number": "5202"
                },
                _("Depreciation"): {
                    "account_type": "Depreciation",
                    "account_number": "5203"
                },
                _("Entertainment Expenses"): {
                    "account_number": "5204"
                },
                _("Freight and Forwarding Charges"): {
                    "account_type": "Chargeable",
                    "account_number": "5205"
                },
                _("Legal Expenses"): {
                    "account_number": "5206"
                },
                _("Marketing Expenses"): {
                    "account_type": "Chargeable",
                    "account_number": "5207"
                },
                _("Office Maintenance Expenses"): {
                    "account_number": "5208"
                },
                _("Office Rent"): {
                    "account_number": "5209"
                },
                _("Postal Expenses"): {
                    "account_number": "5210"
                },
                _("Print and Stationery"): {
                    "account_number": "5211"
                },
                _("Round Off"): {
                    "account_type": "Round Off",
                    "account_number": "5212"
                },
                _("Salary"): {
                    "account_number": "5213"
                },
                _("Sales Expenses"): {
                    "account_number": "5214"
                },
                _("Telephone Expenses"): {
                    "account_number": "5215"
                },
                _("Travel Expenses"): {
                    "account_number": "5216"
                },
                _("Utility Expenses"): {
                    "account_number": "5217"
                },
                _("Write Off"): {
                    "account_number": "5218"
                },
                _("Exchange Gain/Loss"): {
                    "account_number": "5219"
                },
                _("Gain/Loss on Asset Disposal"): {
                    "account_number": "5220"
                },
                _("Miscellaneous Expenses"): {
                    "account_type": "Chargeable",
                    "account_number": "5221"
                },
                "account_number": "5200"
            },
            "root_type": "Expense",
            "account_number": "5000"
        },
        _("Income"): {
            _("Direct Income"): {
                _("Sales"): {
                    "account_number": "4110"
                },
                _("Service"): {
                    "account_number": "4120"
                },
                "account_number": "4100"
            },
            _("Indirect Income"): {
                "is_group": 1,
                "account_number": "4200"
            },
            "root_type": "Income",
            "account_number": "4000"
        },
        _("Source of Funds (Liabilities)"): {
            _("Current Liabilities"): {
                _("Accounts Payable"): {
                    _("Creditors"): {
                        "account_type": "Payable",
                        "account_number": "2110"
                    },
                    _("Payroll Payable"): {
                        "account_number": "2120"
                    },
                    "account_number": "2100"
                },
                _("Stock Liabilities"): {
                    _("Stock Received But Not Billed"): {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "2210"
                    },
                    _("Asset Received But Not Billed"): {
                        "account_type": "Asset Received But Not Billed",
                        "account_number": "2211"
                    },
                    "account_number": "2200"
                },
                _("Duties and Taxes"): {
                    "account_type": "Tax",
                    "is_group": 1,
                    "account_number": "2300"
                },
                _("Loans (Liabilities)"): {
                    _("Secured Loans"): {
                        "account_number": "2410"
                    },
                    _("Unsecured Loans"): {
                        "account_number": "2420"
                    },
                    _("Bank Overdraft Account"): {
                        "account_number": "2430"
                    },
                    "account_number": "2400"
                },
                "account_number": "2100-2400"
            },
            "root_type": "Liability",
            "account_number": "2000"
        },
        _("Equity"): {
            _("Capital Stock"): {
                "account_type": "Equity",
                "account_number": "3100"
            },
            _("Dividends Paid"): {
                "account_type": "Equity",
                "account_number": "3200"
            },
            _("Opening Balance Equity"): {
                "account_type": "Equity",
                "account_number": "3300"
            },
            _("Retained Earnings"): {
                "account_type": "Equity",
                "account_number": "3400"
            },
            "root_type": "Equity",
            "account_number": "3000"
        }
    }
