File: /var/www/html/wp-content/plugins/erp/includes/ledgers.php
<?php
$old_ledgers = [
[
'code' => '120',
'id' => 1,
'system' => 1,
'category_id' => 1,
'chart_id' => 1,
'name' => 'Accounts Receivable',
'unused' => 1,
],
[
'code' => '140',
'id' => 2,
'system' => 1,
'category_id' => 3,
'chart_id' => 1,
'name' => 'Inventory',
],
[
'code' => '150',
'id' => 3,
'system' => 1,
'category_id' => 2,
'chart_id' => 1,
'name' => 'Office Equipment',
],
[
'code' => '151',
'id' => 4,
'system' => 1,
'category_id' => 2,
'chart_id' => 1,
'name' => 'Less Accumulated Depreciation on Office Equipment',
],
[
'code' => '160',
'id' => 5,
'system' => 1,
'category_id' => 2,
'chart_id' => 1,
'name' => 'Computer Equipment',
],
[
'code' => '161',
'id' => 6,
'system' => 1,
'category_id' => 2,
'chart_id' => 1,
'name' => 'Less Accumulated Depreciation on Computer Equipment',
],
[
'code' => '090',
'id' => 7,
'system' => 0,
'category_id' => 6,
'chart_id' => 1,
'name' => 'Cash',
],
[
'code' => '200',
'id' => 8,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Accounts Payable',
'unused' => 1,
],
[
'code' => '205',
'id' => 9,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Accruals',
],
[
'code' => '210',
'id' => 10,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Unpaid Expense Claims',
],
[
'code' => '215',
'id' => 11,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Wages Payable',
],
[
'code' => '216',
'id' => 12,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Wages Payable - Payroll',
],
[
'code' => '220',
'id' => 13,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Sales Tax',
],
[
'code' => '230',
'id' => 14,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Employee Tax Payable',
],
[
'code' => '235',
'id' => 15,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Employee Benefits Payable',
],
[
'code' => '236',
'id' => 16,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Employee Deductions payable',
],
[
'code' => '240',
'id' => 17,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Income Tax Payable',
],
[
'code' => '250',
'id' => 18,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Suspense',
],
[
'code' => '255',
'id' => 19,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Historical Adjustments',
],
[
'code' => '260',
'id' => 20,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Rounding',
],
[
'code' => '835',
'id' => 21,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Revenue Received in Advance',
],
[
'code' => '855',
'id' => 22,
'system' => 0,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Clearing Account',
],
[
'code' => '290',
'id' => 23,
'system' => 0,
'category_id' => 9,
'chart_id' => 2,
'name' => 'Loan',
],
[
'code' => '500',
'id' => 24,
'system' => 1,
'category_id' => 11,
'chart_id' => 5,
'name' => 'Costs of Goods Sold',
],
[
'code' => '600',
'id' => 25,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Advertising',
],
[
'code' => '605',
'id' => 26,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Bank Service Charges',
],
[
'code' => '606',
'id' => 107,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Bank Transaction Charge',
],
[
'code' => '607',
'id' => 108,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Sales Return',
],
[
'code' => '610',
'id' => 27,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Janitorial Expenses',
],
[
'code' => '615',
'id' => 28,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Consulting & Accounting',
],
[
'code' => '620',
'id' => 29,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Entertainment',
],
[
'code' => '624',
'id' => 30,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Postage & Delivary',
],
[
'code' => '628',
'id' => 31,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'General Expenses',
],
[
'code' => '632',
'id' => 32,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Insurance',
],
[
'code' => '636',
'id' => 33,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Legal Expenses',
],
[
'code' => '640',
'id' => 34,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Utilities',
],
[
'code' => '644',
'id' => 35,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Automobile Expenses',
],
[
'code' => '648',
'id' => 36,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Office Expenses',
],
[
'code' => '652',
'id' => 37,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Printing & Stationary',
],
[
'code' => '656',
'id' => 38,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Rent',
],
[
'code' => '660',
'id' => 39,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Repairs & Maintenance',
],
[
'code' => '664',
'id' => 40,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Wages & Salaries',
],
[
'code' => '668',
'id' => 41,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Payroll Tax Expense',
],
[
'code' => '672',
'id' => 42,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Dues & Subscriptions',
],
[
'code' => '676',
'id' => 43,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Telephone & Internet',
],
[
'code' => '680',
'id' => 44,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Travel',
],
[
'code' => '684',
'id' => 45,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Bad Debts',
],
[
'code' => '700',
'id' => 46,
'system' => 1,
'category_id' => 10,
'chart_id' => 5,
'name' => 'Depreciation',
],
[
'code' => '710',
'id' => 47,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Income Tax Expense',
],
[
'code' => '715',
'id' => 48,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Employee Benefits Expense',
],
[
'code' => '800',
'id' => 49,
'system' => 0,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Interest Expense',
],
[
'code' => '810',
'id' => 50,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Bank Revaluations',
],
[
'code' => '815',
'id' => 51,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Unrealized Currency Gains',
],
[
'code' => '820',
'id' => 52,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Realized Currency Gains',
],
[
'code' => '825',
'id' => 53,
'system' => 1,
'category_id' => 12,
'chart_id' => 5,
'name' => 'Sales Discount',
],
[
'code' => '400',
'id' => 54,
'system' => 0,
'category_id' => 13,
'chart_id' => 4,
'name' => 'Sales',
],
[
'code' => '460',
'id' => 55,
'system' => 0,
'category_id' => 13,
'chart_id' => 4,
'name' => 'Interest Income',
],
[
'code' => '470',
'id' => 56,
'system' => 0,
'category_id' => 13,
'chart_id' => 4,
'name' => 'Other Revenue',
],
[
'code' => '475',
'id' => 57,
'system' => 1,
'category_id' => 13,
'chart_id' => 4,
'name' => 'Purchase Discount',
],
[
'code' => '300',
'id' => 58,
'system' => 0,
'category_id' => 16,
'chart_id' => 3,
'name' => 'Owners Contribution',
],
[
'code' => '310',
'id' => 59,
'system' => 0,
'category_id' => 16,
'chart_id' => 3,
'name' => 'Owners Draw',
],
[
'code' => '320',
'id' => 60,
'system' => 1,
'category_id' => 16,
'chart_id' => 3,
'name' => 'Retained Earnings',
],
[
'code' => '330',
'id' => 61,
'system' => 0,
'category_id' => 16,
'chart_id' => 3,
'name' => 'Common Stock',
],
[
'code' => '092',
'id' => 62,
'system' => 0,
'category_id' => 6,
'chart_id' => 1,
'name' => 'Savings Account',
],
[
'code' => '221',
'id' => 63,
'system' => 1,
'category_id' => 7,
'chart_id' => 2,
'name' => 'Shipment Tax',
],
];
$ledgers = [
'asset' => [
[
'name' => 'Allowance for Doubtful Accounts',
'code' => 1001,
'system' => 1,
],
[
'name' => 'Interest Receivable',
'code' => 1002,
'system' => 1,
],
[
'name' => 'Supplies',
'code' => 1003,
'system' => 1,
],
[
'name' => 'Prepaid Insurance',
'code' => 1004,
'system' => 1,
],
[
'name' => 'Prepaid Rent',
'code' => 1005,
'system' => 1,
],
[
'name' => 'Prepaid Salary',
'code' => 1006,
'system' => 1,
],
[
'name' => 'Land',
'code' => 1007,
'system' => 1,
],
[
'name' => 'Furniture & Fixture',
'code' => 1008,
'system' => 1,
],
[
'name' => 'Buildings',
'code' => 1009,
'system' => 1,
],
[
'name' => 'Copyrights',
'code' => 1010,
'system' => 1,
],
[
'name' => 'Goodwill',
'code' => 1011,
'system' => 1,
],
[
'name' => 'Patents',
'code' => 1012,
'system' => 1,
],
[
'name' => 'Accoumulated Depreciation- Buildings',
'code' => 1013,
'system' => 1,
],
[
'name' => 'Accoumulated Depreciation- Furniture & Fixtures',
'code' => 1014,
'system' => 1,
],
],
'liability' => [
[
'name' => 'Notes Payable',
'code' => 1201,
'system' => 1,
],
[
'name' => 'Salaries and Wages Payable',
'code' => 1202,
'system' => 1,
],
[
'name' => 'Unearned Rent Revenue',
'code' => 1203,
'system' => 1,
],
[
'name' => 'Interest Payable',
'code' => 1204,
'system' => 1,
],
[
'name' => 'Dividends Payable',
'code' => 1205,
'system' => 1,
],
[
'name' => 'Bonds Payable',
'code' => 1206,
'system' => 1,
],
[
'name' => 'Discount on Bonds Payable',
'code' => 1207,
'system' => 1,
],
[
'name' => 'Premium on Bonds Payable',
'code' => 1208,
'system' => 1,
],
[
'name' => 'Mortgage Payable',
'code' => 1209,
'system' => 1,
],
],
'equity' => [
[
'name' => "Owner's Equity",
'code' => 1301,
'system' => 1,
],
[
'name' => 'Paid-in Capital in Excess of Par- Common Stock',
'code' => 1302,
'system' => 1,
],
[
'name' => 'Paid-in Capital in Excess of Par- Preferred Stock',
'code' => 1303,
'system' => 1,
],
[
'name' => 'Preferred Stock',
'code' => 1304,
'system' => 1,
],
[
'name' => 'Treasury Stock',
'code' => 1305,
'system' => 1,
],
[
'name' => 'Dividends',
'code' => 1306,
'system' => 1,
],
[
'name' => 'Income Summary',
'code' => 1307,
'system' => 1,
],
],
'income' => [
[
'name' => 'Service Revenue',
'code' => 1401,
'system' => 1,
],
[
'name' => 'Sales Revenue',
'code' => 1402,
'system' => 1,
],
[
'name' => 'Shipment',
'code' => 1411,
'system' => 1,
],
[
'name' => 'Gain on Disposal of Plant Assets',
'code' => 1404,
'system' => 1,
],
[
'name' => 'Asset Sales',
'code' => 1405,
'system' => 1,
],
[
'name' => 'Sales Return Discount',
'code' => 1406,
'system' => 1,
],
[
'name' => 'Sales Return Tax',
'code' => 1407,
'system' => 1,
],
[
'name' => 'Purchase Return',
'code' => 1408,
'system' => 1,
],
[
'name' => 'Purchase Return VAT',
'code' => 1409,
'system' => 1,
],
],
'expense' => [
[
'name' => 'Amortization Expense',
'code' => 1501,
'system' => 1,
],
[
'name' => 'Freight-Out',
'code' => 1502,
'system' => 1,
],
[
'name' => 'Insurance Expense',
'code' => 1503,
'system' => 1,
],
[
'name' => 'Loss on Disposal of Plant Assets',
'code' => 1504,
'system' => 1,
],
[
'name' => 'Maintenance and Repairs Expense',
'code' => 1505,
'system' => 1,
],
[
'name' => 'Purchase',
'code' => 1506,
'system' => 1,
],
[
'name' => 'Asset Purchase',
'code' => 1507,
'system' => 1,
],
[
'name' => 'Purchase VAT',
'code' => 1509,
'system' => 1,
],
[
'name' => 'Sales Returns and Allowance',
'code' => 1403,
'system' => 1,
],
[
'name' => 'Purchase Return Discount',
'code' => 1410,
'system' => 1,
],
[
'name' => 'Bank Transaction Charge',
'code' => '1508',
'system' => 1,
]
],
];