-- db: wms2
-- Seeds standard parent (header) COA accounts for every existing company.
-- These are grouping-only accounts (is_posting=0); item accounts are added by each company.

INSERT IGNORE INTO `ac_account` (company_id, account_code, account_name, account_type, parent_code, is_posting, status)
SELECT
  c.company_id,
  a.account_code,
  a.account_name,
  a.account_type,
  NULL,
  0,
  1
FROM (
  SELECT '1000' AS account_code, 'Assets'               AS account_name, 'asset'     AS account_type UNION ALL
  SELECT '1100',                 'Current Assets',                        'asset'                     UNION ALL
  SELECT '1200',                 'Accounts Receivable',                   'asset'                     UNION ALL
  SELECT '1300',                 'Inventory',                             'asset'                     UNION ALL
  SELECT '1400',                 'Other Current Assets',                  'asset'                     UNION ALL
  SELECT '1500',                 'Fixed Assets',                         'asset'                     UNION ALL
  SELECT '2000',                 'Liabilities',                           'liability'                 UNION ALL
  SELECT '2100',                 'Accounts Payable',                      'liability'                 UNION ALL
  SELECT '2200',                 'Output VAT Payable',                    'liability'                 UNION ALL
  SELECT '2300',                 'Other Current Liabilities',             'liability'                 UNION ALL
  SELECT '3000',                 'Equity',                                'equity'                    UNION ALL
  SELECT '3100',                 'Share Capital',                         'equity'                    UNION ALL
  SELECT '3200',                 'Retained Earnings',                     'equity'                    UNION ALL
  SELECT '4000',                 'Revenue',                               'revenue'                   UNION ALL
  SELECT '4100',                 'Sales Revenue',                         'revenue'                   UNION ALL
  SELECT '4200',                 'Other Income',                          'revenue'                   UNION ALL
  SELECT '5000',                 'Cost of Goods Sold',                    'expense'                   UNION ALL
  SELECT '6000',                 'Operating Expenses',                    'expense'                   UNION ALL
  SELECT '6100',                 'Selling Expenses',                      'expense'                   UNION ALL
  SELECT '6200',                 'General & Administrative Expenses',     'expense'                   UNION ALL
  SELECT '7000',                 'Financial Expenses',                    'expense'                   UNION ALL
  SELECT '8000',                 'Tax Expenses',                          'expense'                   UNION ALL
  SELECT '9000',                 'Other Expenses',                        'expense'
) a
CROSS JOIN (SELECT DISTINCT company_id FROM ac_account UNION SELECT company_id FROM ac_period) c;