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']
}