{
  "schemaVersion": 1,
  "currency": "USD",
  "asOf": "2026-09-08",
  "accounts": [
    {
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      "account_name": "Cash at bank",
      "account_type": "asset",
      "normal_balance": "debit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "1100",
      "account_name": "Accounts receivable",
      "account_type": "asset",
      "normal_balance": "debit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "2000",
      "account_name": "Accounts payable",
      "account_type": "liability",
      "normal_balance": "credit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "2100",
      "account_name": "Sales tax payable",
      "account_type": "liability",
      "normal_balance": "credit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "3000",
      "account_name": "Opening balance equity",
      "account_type": "equity",
      "normal_balance": "credit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "4000",
      "account_name": "Service revenue",
      "account_type": "income",
      "normal_balance": "credit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "5000",
      "account_name": "Facilities expense",
      "account_type": "expense",
      "normal_balance": "debit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "5100",
      "account_name": "Supplies expense",
      "account_type": "expense",
      "normal_balance": "debit",
      "is_postable": "true",
      "currency": "USD"
    },
    {
      "account_code": "5200",
      "account_name": "Services expense",
      "account_type": "expense",
      "normal_balance": "debit",
      "is_postable": "true",
      "currency": "USD"
    }
  ]
}
