[
  {
    "id": "1000",
    "code": "1000",
    "nameAr": "الأصول",
    "nameEn": "Assets",
    "type": "header",
    "parentId": null
  },
  {
    "id": "1100",
    "code": "1100",
    "nameAr": "الأصول المتداولة",
    "nameEn": "Current Assets",
    "type": "header",
    "parentId": "1000"
  },
  {
    "id": "1110",
    "code": "1110",
    "nameAr": "الصندوق",
    "nameEn": "Cash",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },

  // حسابات صناديق الكاشيرين
  {
    "id": "1111-001",
    "code": "1111-001",
    "nameAr": "صندوق كاشير1",
    "nameEn": "Cashier1 Cashbox",
    "type": "account",
    "parentId": "1110",
    "nature": "debit"
  },
  {
    "id": "1111-002",
    "code": "1111-002",
    "nameAr": "صندوق كاشير2",
    "nameEn": "Cashier2 Cashbox",
    "type": "account",
    "parentId": "1110",
    "nature": "debit"
  },
  {
    "id": "1120",
    "code": "1120",
    "nameAr": "البنك",
    "nameEn": "Bank",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1130",
    "code": "1130",
    "nameAr": "العملاء",
    "nameEn": "Accounts Receivable",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1140",
    "code": "1140",
    "nameAr": "أوراق القبض",
    "nameEn": "Notes Receivable",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1150",
    "code": "1150",
    "nameAr": "سلف الموظفين",
    "nameEn": "Employee Advances",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1160",
    "code": "1160",
    "nameAr": "ضريبة مدخلات مشتريات",
    "nameEn": "Purchase Input VAT",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1170",
    "code": "1170",
    "nameAr": "مخزون بضاعة",
    "nameEn": "Merchandise Inventory",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1180",
    "code": "1180",
    "nameAr": "مخزون مواد خام",
    "nameEn": "Raw Materials Inventory",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1190",
    "code": "1190",
    "nameAr": "مخزون تحت التشغيل",
    "nameEn": "Work In Progress",
    "type": "account",
    "parentId": "1100",
    "nature": "debit"
  },
  {
    "id": "1200",
    "code": "1200",
    "nameAr": "الأصول الثابتة",
    "nameEn": "Fixed Assets",
    "type": "header",
    "parentId": "1000"
  },
  {
    "id": "1210",
    "code": "1210",
    "nameAr": "أراضي",
    "nameEn": "Land",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1220",
    "code": "1220",
    "nameAr": "مباني",
    "nameEn": "Buildings",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1230",
    "code": "1230",
    "nameAr": "آلات ومعدات",
    "nameEn": "Machinery and Equipment",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1240",
    "code": "1240",
    "nameAr": "سيارات",
    "nameEn": "Vehicles",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1250",
    "code": "1250",
    "nameAr": "أثاث ومكاتب",
    "nameEn": "Furniture and Fixtures",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1260",
    "code": "1260",
    "nameAr": "أجهزة كمبيوتر",
    "nameEn": "Computer Equipment",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1270",
    "code": "1270",
    "nameAr": "مجمع إهلاك",
    "nameEn": "Accumulated Depreciation",
    "type": "account",
    "parentId": "1200",
    "nature": "credit"
  },
  {
    "id": "1280",
    "code": "1280",
    "nameAr": "تحسينات على مباني مستأجرة",
    "nameEn": "Leasehold Improvements",
    "type": "account",
    "parentId": "1200",
    "nature": "debit"
  },
  {
    "id": "1300",
    "code": "1300",
    "nameAr": "أصول أخرى",
    "nameEn": "Other Assets",
    "type": "header",
    "parentId": "1000"
  },
  {
    "id": "1310",
    "code": "1310",
    "nameAr": "مصاريف تأسيس",
    "nameEn": "Organization Costs",
    "type": "account",
    "parentId": "1300",
    "nature": "debit"
  },
  {
    "id": "1320",
    "code": "1320",
    "nameAr": "مصاريف مدفوعة مقدماً",
    "nameEn": "Prepaid Expenses",
    "type": "account",
    "parentId": "1300",
    "nature": "debit"
  },
  {
    "id": "1330",
    "code": "1330",
    "nameAr": "تأمينات مستردة",
    "nameEn": "Refundable Deposits",
    "type": "account",
    "parentId": "1300",
    "nature": "debit"
  },
  {
    "id": "1340",
    "code": "1340",
    "nameAr": "ذمم موظفين",
    "nameEn": "Employee Receivables",
    "type": "account",
    "parentId": "1300",
    "nature": "debit"
  },
  {
    "id": "2000",
    "code": "2000",
    "nameAr": "الخصوم",
    "nameEn": "Liabilities",
    "type": "header",
    "parentId": null
  },
  {
    "id": "2100",
    "code": "2100",
    "nameAr": "الخصوم المتداولة",
    "nameEn": "Current Liabilities",
    "type": "header",
    "parentId": "2000"
  },
  {
    "id": "2110",
    "code": "2110",
    "nameAr": "الموردين",
    "nameEn": "Accounts Payable",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2120",
    "code": "2120",
    "nameAr": "أوراق الدفع",
    "nameEn": "Notes Payable",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2130",
    "code": "2130",
    "nameAr": "مصروفات مستحقة",
    "nameEn": "Accrued Expenses",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2140",
    "code": "2140",
    "nameAr": "ضريبة مبيعات مستحقة",
    "nameEn": "VAT Payable",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2150",
    "code": "2150",
    "nameAr": "ضريبة دخل مستحقة",
    "nameEn": "Income Tax Payable",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2160",
    "code": "2160",
    "nameAr": "رواتب مستحقة",
    "nameEn": "Accrued Payroll",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2170",
    "code": "2170",
    "nameAr": "دفعات مقدمة من العملاء",
    "nameEn": "Customer Advances",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2200",
    "code": "2200",
    "nameAr": "خصوم طويلة الأجل",
    "nameEn": "Long-Term Liabilities",
    "type": "header",
    "parentId": "2000"
  },
  {
    "id": "2210",
    "code": "2210",
    "nameAr": "قروض طويلة الأجل",
    "nameEn": "Long-Term Loans",
    "type": "account",
    "parentId": "2200",
    "nature": "credit"
  },
  {
    "id": "2220",
    "code": "2220",
    "nameAr": "التزامات إيجار تمويلي",
    "nameEn": "Lease Liabilities",
    "type": "account",
    "parentId": "2200",
    "nature": "credit"
  },
  {
    "id": "2230",
    "code": "2230",
    "nameAr": "مخصص نهاية خدمة",
    "nameEn": "End of Service Provision",
    "type": "account",
    "parentId": "2200",
    "nature": "credit"
  },
  {
    "id": "3000",
    "code": "3000",
    "nameAr": "حقوق الملكية",
    "nameEn": "Equity",
    "type": "header",
    "parentId": null
  },
  {
    "id": "3110",
    "code": "3110",
    "nameAr": "رأس المال",
    "nameEn": "Capital",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "3120",
    "code": "3120",
    "nameAr": "جاري الشركاء",
    "nameEn": "Partners Current Account",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "3130",
    "code": "3130",
    "nameAr": "أرباح محتجزة",
    "nameEn": "Retained Earnings",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "3140",
    "code": "3140",
    "nameAr": "صافي الربح/الخسارة",
    "nameEn": "Net Income",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "3150",
    "code": "3150",
    "nameAr": "احتياطي قانوني",
    "nameEn": "Legal Reserve",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "3160",
    "code": "3160",
    "nameAr": "احتياطي طوارئ",
    "nameEn": "Contingency Reserve",
    "type": "account",
    "parentId": "3000",
    "nature": "credit"
  },
  {
    "id": "4000",
    "code": "4000",
    "nameAr": "الإيرادات",
    "nameEn": "Revenues",
    "type": "header",
    "parentId": null
  },
  {
    "id": "4100",
    "code": "4100",
    "nameAr": "إيرادات تشغيلية",
    "nameEn": "Operating Revenues",
    "type": "header",
    "parentId": "4000"
  },
  {
    "id": "4110",
    "code": "4110",
    "nameAr": "إيرادات مبيعات",
    "nameEn": "Sales Revenue",
    "type": "account",
    "parentId": "4100",
    "nature": "credit"
  },
  {
    "id": "4111",
    "code": "4111",
    "nameAr": "مبيعات محلية",
    "nameEn": "Local Sales",
    "type": "account",
    "parentId": "4110",
    "nature": "credit"
  },
  {
    "id": "4112",
    "code": "4112",
    "nameAr": "مبيعات تصدير",
    "nameEn": "Export Sales",
    "type": "account",
    "parentId": "4110",
    "nature": "credit"
  },
  {
    "id": "4120",
    "code": "4120",
    "nameAr": "خصم مسموح به",
    "nameEn": "Sales Discounts",
    "type": "account",
    "parentId": "4100",
    "nature": "debit"
  },
  {
    "id": "4130",
    "code": "4130",
    "nameAr": "مردودات مبيعات",
    "nameEn": "Sales Returns",
    "type": "account",
    "parentId": "4100",
    "nature": "debit"
  },
  {
    "id": "4140",
    "code": "4140",
    "nameAr": "إيرادات خدمات",
    "nameEn": "Service Revenue",
    "type": "account",
    "parentId": "4100",
    "nature": "credit"
  },
  {
    "id": "4200",
    "code": "4200",
    "nameAr": "إيرادات أخرى",
    "nameEn": "Other Revenues",
    "type": "header",
    "parentId": "4000"
  },
  {
    "id": "4210",
    "code": "4210",
    "nameAr": "أرباح بيع أصل",
    "nameEn": "Gain on Asset Sale",
    "type": "account",
    "parentId": "4200",
    "nature": "credit"
  },
  {
    "id": "4220",
    "code": "4220",
    "nameAr": "إيرادات فوائد",
    "nameEn": "Interest Income",
    "type": "account",
    "parentId": "4200",
    "nature": "credit"
  },
  {
    "id": "4230",
    "code": "4230",
    "nameAr": "إيرادات متنوعة",
    "nameEn": "Misc Income",
    "type": "account",
    "parentId": "4200",
    "nature": "credit"
  },
  {
    "id": "5000",
    "code": "5000",
    "nameAr": "المصروفات",
    "nameEn": "Expenses",
    "type": "header",
    "parentId": null
  },
  {
    "id": "5100",
    "code": "5100",
    "nameAr": "تكلفة البضاعة المباعة",
    "nameEn": "Cost of Goods Sold",
    "type": "header",
    "parentId": "5000"
  },
  {
    "id": "5110",
    "code": "5110",
    "nameAr": "تكلفة شراء بضاعة",
    "nameEn": "Purchases",
    "type": "account",
    "parentId": "5100",
    "nature": "debit"
  },
  {
    "id": "5120",
    "code": "5120",
    "nameAr": "مصاريف شحن مشتريات",
    "nameEn": "Freight In",
    "type": "account",
    "parentId": "5100",
    "nature": "debit"
  },
  {
    "id": "5130",
    "code": "5130",
    "nameAr": "جمارك",
    "nameEn": "Customs",
    "type": "account",
    "parentId": "5100",
    "nature": "debit"
  },
  {
    "id": "5140",
    "code": "5140",
    "nameAr": "خصم مكتسب",
    "nameEn": "Purchase Discounts",
    "type": "account",
    "parentId": "5100",
    "nature": "credit"
  },
  {
    "id": "5150",
    "code": "5150",
    "nameAr": "مردودات مشتريات",
    "nameEn": "Purchase Returns",
    "type": "account",
    "parentId": "5100",
    "nature": "credit"
  },
  {
    "id": "5160",
    "code": "5160",
    "nameAr": "فروقات مخزون",
    "nameEn": "Inventory Variances",
    "type": "account",
    "parentId": "5100",
    "nature": "debit"
  },
  {
    "id": "5170",
    "code": "5170",
    "nameAr": "تلف مخزون",
    "nameEn": "Inventory Damage",
    "type": "account",
    "parentId": "5100",
    "nature": "debit"
  },
  {
    "id": "5200",
    "code": "5200",
    "nameAr": "مصاريف تشغيلية",
    "nameEn": "Operating Expenses",
    "type": "header",
    "parentId": "5000"
  },
  {
    "id": "5210",
    "code": "5210",
    "nameAr": "رواتب وأجور",
    "nameEn": "Salaries and Wages",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5220",
    "code": "5220",
    "nameAr": "إيجار",
    "nameEn": "Rent",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5230",
    "code": "5230",
    "nameAr": "كهرباء ومياه",
    "nameEn": "Utilities",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5240",
    "code": "5240",
    "nameAr": "إنترنت واتصالات",
    "nameEn": "Internet and Telecom",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5250",
    "code": "5250",
    "nameAr": "مصاريف صيانة",
    "nameEn": "Maintenance",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5260",
    "code": "5260",
    "nameAr": "مصاريف نقل",
    "nameEn": "Transportation",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5270",
    "code": "5270",
    "nameAr": "مصاريف ضيافة",
    "nameEn": "Hospitality",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5280",
    "code": "5280",
    "nameAr": "قرطاسية",
    "nameEn": "Stationery",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5290",
    "code": "5290",
    "nameAr": "تأمين",
    "nameEn": "Insurance",
    "type": "account",
    "parentId": "5200",
    "nature": "debit"
  },
  {
    "id": "5300",
    "code": "5300",
    "nameAr": "مصاريف إدارية",
    "nameEn": "Administrative Expenses",
    "type": "header",
    "parentId": "5000"
  },
  {
    "id": "5310",
    "code": "5310",
    "nameAr": "استشارات قانونية",
    "nameEn": "Legal Fees",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5320",
    "code": "5320",
    "nameAr": "محاسبة وتدقيق",
    "nameEn": "Accounting and Audit",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5330",
    "code": "5330",
    "nameAr": "رسوم حكومية",
    "nameEn": "Government Fees",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5340",
    "code": "5340",
    "nameAr": "مصاريف بنكية",
    "nameEn": "Bank Charges",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5350",
    "code": "5350",
    "nameAr": "فروقات عملة",
    "nameEn": "FX Differences",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5360",
    "code": "5360",
    "nameAr": "ديون معدومة",
    "nameEn": "Bad Debts",
    "type": "account",
    "parentId": "5300",
    "nature": "debit"
  },
  {
    "id": "5400",
    "code": "5400",
    "nameAr": "مصاريف تسويقية",
    "nameEn": "Marketing Expenses",
    "type": "header",
    "parentId": "5000"
  },
  {
    "id": "5410",
    "code": "5410",
    "nameAr": "إعلانات",
    "nameEn": "Advertising",
    "type": "account",
    "parentId": "5400",
    "nature": "debit"
  },
  {
    "id": "5420",
    "code": "5420",
    "nameAr": "عمولات مبيعات",
    "nameEn": "Sales Commissions",
    "type": "account",
    "parentId": "5400",
    "nature": "debit"
  },
  {
    "id": "5430",
    "code": "5430",
    "nameAr": "عروض وخصومات",
    "nameEn": "Promotions and Discounts",
    "type": "account",
    "parentId": "5400",
    "nature": "debit"
  },
  {
    "id": "5440",
    "code": "5440",
    "nameAr": "مصاريف موقع إلكتروني",
    "nameEn": "Website Expenses",
    "type": "account",
    "parentId": "5400",
    "nature": "debit"
  },
  {
    "id": "6100",
    "code": "6100",
    "nameAr": "حسابات المخزون والتعديلات",
    "nameEn": "Inventory Adjustments",
    "type": "header",
    "parentId": null
  },
  {
    "id": "6110",
    "code": "6110",
    "nameAr": "فروقات جرد مخزون",
    "nameEn": "Inventory Count Differences",
    "type": "account",
    "parentId": "6100",
    "nature": "debit"
  },
  {
    "id": "6120",
    "code": "6120",
    "nameAr": "تلف أو فقد مخزون",
    "nameEn": "Inventory Loss",
    "type": "account",
    "parentId": "6100",
    "nature": "debit"
  },
  {
    "id": "6130",
    "code": "6130",
    "nameAr": "فروقات تسوية شراء",
    "nameEn": "Purchase Settlement Differences",
    "type": "account",
    "parentId": "6100",
    "nature": "debit"
  },
  {
    "id": "6140",
    "code": "6140",
    "nameAr": "فروقات تسوية مبيعات",
    "nameEn": "Sales Settlement Differences",
    "type": "account",
    "parentId": "6100",
    "nature": "debit"
  },
  {
    "id": "6150",
    "code": "6150",
    "nameAr": "مردودات للموردين",
    "nameEn": "Returns to Suppliers",
    "type": "account",
    "parentId": "6100",
    "nature": "credit"
  },
  {
    "id": "6160",
    "code": "6160",
    "nameAr": "خسائر انتهاء صلاحية",
    "nameEn": "Expiry Losses",
    "type": "account",
    "parentId": "6100",
    "nature": "debit"
  },
  {
    "id": "7000",
    "code": "7000",
    "nameAr": "حسابات ضريبية",
    "nameEn": "Tax Accounts",
    "type": "header",
    "parentId": null
  },
  {
    "id": "7110",
    "code": "7110",
    "nameAr": "ضريبة قيمة مضافة مدخلات",
    "nameEn": "VAT Input",
    "type": "account",
    "parentId": "7000",
    "nature": "debit"
  },
  {
    "id": "7120",
    "code": "7120",
    "nameAr": "ضريبة قيمة مضافة مخرجات",
    "nameEn": "VAT Output",
    "type": "account",
    "parentId": "7000",
    "nature": "credit"
  },
  {
    "id": "7130",
    "code": "7130",
    "nameAr": "ضريبة دخل",
    "nameEn": "Income Tax",
    "type": "account",
    "parentId": "7000",
    "nature": "credit"
  },
  {
    "id": "7140",
    "code": "7140",
    "nameAr": "ضريبة خصم من المنبع",
    "nameEn": "Withholding Tax",
    "type": "account",
    "parentId": "7000",
    "nature": "credit"
  },
  {
    "id": "2111",
    "code": "2111",
    "nameAr": "الموردون",
    "nameEn": "Suppliers",
    "type": "account",
    "parentId": "2100",
    "nature": "credit"
  },
  {
    "id": "2111-001",
    "code": "2111-001",
    "nameAr": "المورد الأول",
    "nameEn": "المورد الأول",
    "type": "account",
    "parentId": "2111",
    "nature": "credit"
  },
  {
    "id": "2111-002",
    "code": "2111-002",
    "nameAr": "المورد الثاني",
    "nameEn": "المورد الثاني",
    "type": "account",
    "parentId": "2111",
    "nature": "credit"
  },
  {
    "id": "2111-003",
    "code": "2111-003",
    "nameAr": "علي الزبن",
    "nameEn": "علي الزبن",
    "type": "account",
    "parentId": "2111",
    "nature": "credit"
  },
  {
    "id": "2111-004",
    "code": "2111-004",
    "nameAr": "مراد ابوسليم",
    "nameEn": "مراد ابوسليم",
    "type": "account",
    "parentId": "2111",
    "nature": "credit"
  },
  {
    "id": "1120-001",
    "code": "1120-001",
    "nameAr": "بنك - البنك العربي",
    "nameEn": "Bank - البنك العربي",
    "type": "account",
    "parentId": "1120",
    "nature": "debit"
  }
]