Files
bigcapital/packages/server/src/database/seeds/data/accounts.js
2023-09-23 14:40:21 +02:00

327 lines
7.0 KiB
JavaScript

export const TaxPayableAccount = {
name: 'Tax Payable',
slug: 'tax-payable',
account_type: 'tax-payable',
code: '20006',
description: '',
active: 1,
index: 1,
predefined: 1,
};
export default [
{
name: 'Bank Account',
slug: 'bank-account',
account_type: 'bank',
code: '10001',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Saving Bank Account',
slug: 'saving-bank-account',
account_type: 'bank',
code: '10002',
description: '',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Undeposited Funds',
slug: 'undeposited-funds',
account_type: 'cash',
code: '10003',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Petty Cash',
slug: 'petty-cash',
account_type: 'cash',
code: '10004',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Computer Equipment',
slug: 'computer-equipment',
code: '10005',
account_type: 'fixed-asset',
predefined: 0,
parent_account_id: null,
index: 1,
active: 1,
description: '',
},
{
name: 'Office Equipment',
slug: 'office-equipment',
code: '10006',
account_type: 'fixed-asset',
predefined: 0,
parent_account_id: null,
index: 1,
active: 1,
description: '',
},
{
name: 'Accounts Receivable (A/R)',
slug: 'accounts-receivable',
account_type: 'accounts-receivable',
code: '10007',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Inventory Asset',
slug: 'inventory-asset',
code: '10008',
account_type: 'inventory',
predefined: 1,
parent_account_id: null,
index: 1,
active: 1,
description:
'An account that holds valuation of products or goods that available for sale.',
},
// Libilities
{
name: 'Accounts Payable (A/P)',
slug: 'accounts-payable',
account_type: 'accounts-payable',
parent_account_id: null,
code: '20001',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Owner A Drawings',
slug: 'owner-drawings',
account_type: 'other-current-liability',
parent_account_id: null,
code: '20002',
description: 'Withdrawals by the owners.',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Loan',
slug: 'owner-drawings',
account_type: 'other-current-liability',
code: '20003',
description: 'Money that has been borrowed from a creditor.',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Opening Balance Liabilities',
slug: 'opening-balance-liabilities',
account_type: 'other-current-liability',
code: '20004',
description:
'This account will hold the difference in the debits and credits entered during the opening balance..',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Revenue Received in Advance',
slug: 'revenue-received-in-advance',
account_type: 'other-current-liability',
parent_account_id: null,
code: '20005',
description: 'When customers pay in advance for products/services.',
active: 1,
index: 1,
predefined: 0,
},
TaxPayableAccount,
// Equity
{
name: 'Retained Earnings',
slug: 'retained-earnings',
account_type: 'equity',
code: '30001',
description:
'Retained earnings tracks net income from previous fiscal years.',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Opening Balance Equity',
slug: 'opening-balance-equity',
account_type: 'equity',
code: '30002',
description:
'When you enter opening balances to the accounts, the amounts enter in Opening balance equity. This ensures that you have a correct trial balance sheet for your company, without even specific the second credit or debit entry.',
active: 1,
index: 1,
predefined: 1,
},
{
name: "Owner's Equity",
slug: 'owner-equity',
account_type: 'equity',
code: '30003',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: `Drawings`,
slug: 'drawings',
account_type: 'equity',
code: '30003',
description:
'Goods purchased with the intention of selling these to customers',
active: 1,
index: 1,
predefined: 1,
},
// Expenses
{
name: 'Other Expenses',
slug: 'other-expenses',
account_type: 'other-expense',
parent_account_id: null,
code: '40001',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Cost of Goods Sold',
slug: 'cost-of-goods-sold',
account_type: 'cost-of-goods-sold',
parent_account_id: null,
code: '40002',
description: 'Tracks the direct cost of the goods sold.',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Office expenses',
slug: 'office-expenses',
account_type: 'expense',
parent_account_id: null,
code: '40003',
description: '',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Rent',
slug: 'rent',
account_type: 'expense',
parent_account_id: null,
code: '40004',
description: '',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Exchange Gain or Loss',
slug: 'exchange-grain-loss',
account_type: 'other-expense',
parent_account_id: null,
code: '40005',
description: 'Tracks the gain and losses of the exchange differences.',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Bank Fees and Charges',
slug: 'bank-fees-and-charges',
account_type: 'expense',
parent_account_id: null,
code: '40006',
description:
'Any bank fees levied is recorded into the bank fees and charges account. A bank account maintenance fee, transaction charges, a late payment fee are some examples.',
active: 1,
index: 1,
predefined: 0,
},
{
name: 'Depreciation Expense',
slug: 'depreciation-expense',
account_type: 'expense',
parent_account_id: null,
code: '40007',
description: '',
active: 1,
index: 1,
predefined: 0,
},
// Income
{
name: 'Sales of Product Income',
slug: 'sales-of-product-income',
account_type: 'income',
predefined: 1,
parent_account_id: null,
code: '50001',
index: 1,
active: 1,
description: '',
},
{
name: 'Sales of Service Income',
slug: 'sales-of-service-income',
account_type: 'income',
predefined: 0,
parent_account_id: null,
code: '50002',
index: 1,
active: 1,
description: '',
},
{
name: 'Uncategorized Income',
slug: 'uncategorized-income',
account_type: 'income',
parent_account_id: null,
code: '50003',
description: '',
active: 1,
index: 1,
predefined: 1,
},
{
name: 'Other Income',
slug: 'other-income',
account_type: 'other-income',
parent_account_id: null,
code: '50004',
description:
'The income activities are not associated to the core business.',
active: 1,
index: 1,
predefined: 0,
},
];