<?php
// assets are dr
// liabilities are cr
$default_bs_groups = [
    // array(
    //     'bs_group_name' => '',
    //     'children' => [
    //         // list of ledgerheads for current assets
    //     ],
    //     'default'=> 'dr'
    // ),
    array(
        'bs_group_name' => 'Capital Account',
        'children' => [
            'Reserves & Surplus', 'Capital Account'
        ],
        'default'=> 'cr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Loans (Liability)',
        'children' => [
            'Bank OD A/c', 'Secured Loans', 'Unsecured Loans', 'Loans (Liability)'
        ],
        'default'=> 'cr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Current Liabilities',
        'children' => [
            'Duties & Taxes', 'Provisions', 'Sundry Creditors', 'Current Liabilities'
        ],
        'default'=> 'cr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Fixed Assets',
        'children' => [
            'Fixed Assets'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Investment',
        'children' => [
            'Investment'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Current Assets',
        'children' => [
            // list of ledgerheads for current assets
            # -- Closing Stock
            'Deposits (Asset)', 'Loans & Advances (Asset)', 'Sundry Debtors', 'Cash-in-Hand', 'Bank Account', 'Current Assets'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Branch / Divisions',
        'children' => [
            'Branch / Divisions'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Misc. Expenses (ASSET)',
        'children' => [
            'Misc. Expenses (ASSET)'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
    array(
        'bs_group_name' => 'Suspense A/c',
        'children' => [
            'Suspense A/c'
        ],
        'default'=> 'dr',
        'clickable' => true,
        'type' => 'bs_group'
    ),
];
?>