COA_MAPPING = { 'Accounts Payable': 'Accounts payable', 'Accounts Receivable': 'Accounts receivable', 'Cash at Bank': 'Cash and cash equivalents', 'Depreciation': 'Depreciation', 'Land': 'Property, plant and equipment', 'Opening Balances': 'Accumulated surplus (deficit)', 'Operating Costs': 'Operating costs', 'Purchases': 'Purchases' } BALANCE_SHEET_MAPPING = { 'Current assets': ['Accounts receivable', 'Cash and cash equivalents'], 'Non-current assets': ['Property, plant and equipment'], 'Current liabilities': ['Accounts payable'], 'Non-current liabilities': [] } INCOME_STATEMENT_MAPPING = { 'Income': ['Sales'], 'Expenses': ['Operating costs', 'Purchases'] } TAX_MAPPING = { 'Assessable income': [], 'Deductions': [] }