feat: enhance account category with root type

[Abdeali099]

• Based On: https://discuss.frappe.io/t/account-category/161197

UX Feature

• Filtering Account Category based on Root Type of COA.

• no-docs

Note

Backport to V-16

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📥 Commits

Reviewing files that changed from the base of the PR and between c3fa967 and 7577e60.

📒 Files selected for processing (1)

• erpnext/patches.txt

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📝 Walkthrough

Walkthrough

Adds a new Select field root_type to Account Category (schema and list/search metadata), inserts a column break field, and adds a link from Account Category to Account. Updates the account category JSON data file to assign root_type for every category. Adds a TYPE_CHECKING type hint for root_type on the AccountCategory class. Modifies Account client script: moves account_category query into setup, adds a root_type(frm) handler that clears account_category when needed, and adjusts the query to filter by the current root_type. Adds a patch script and patches entry to populate existing records with root_type.

Estimated code review effort

🎯 3 (Moderate) | ⏱️ ~25 minutes

🚥 Pre-merge checks | ✅ 2 | ❌ 1

❌ Failed checks (1 warning)

Check name	Status	Explanation	Resolution
Docstring Coverage	⚠️ Warning	Docstring coverage is 0.00% which is insufficient. The required threshold is 80.00%.	Write docstrings for the functions missing them to satisfy the coverage threshold.

✅ Passed checks (2 passed)

Check name	Status	Explanation
Title check	✅ Passed	The title 'feat: enhance account category with root type' directly and concisely describes the main change - adding root type capability to account categories as shown across all modified files.
Description check	✅ Passed	The description is related to the changeset, explaining the UX feature of filtering Account Category based on Root Type of Chart of Accounts, which aligns with the implemented changes.

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✨ Finishing Touches

🧪 Generate unit tests (beta)

• Create PR with unit tests
• Post copyable unit tests in a comment

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 79.37%. Comparing base (a15e5fd) to head (7577e60).
⚠️ Report is 50 commits behind head on develop.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #53190      +/-   ##
===========================================
- Coverage    79.37%   79.37%   -0.01%     
===========================================
  Files         1170     1170              
  Lines       124199   124224      +25     
===========================================
+ Hits         98578    98597      +19     
- Misses       25621    25627       +6     

Files with missing lines	Coverage Δ
...ounts/doctype/account_category/account_category.py	71.79% <ø> (ø)

... and 1 file with indirect coverage changes

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[sanjay-kumar001]

@Abdeali099 Abdeali099, thank you so much for adding this feature.
Highly appreciated.

I have one more suggesion to add a new doctype named as Sub Root Type (in read_only mode) and link it to both in COA and Account Category.

Introducing a Sub Root Type in the Chart of Accounts (COA) and Account Category will enhance the efficiency and accuracy of Financial Analysis..

I can develop and add this feature if everyone agrees.

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Sub Root Type

Root Type	Sub Root Type
Expense	Indirect Expense
Expense	Direct Expense
Income	Indirect Income
Income	Direct Income
Liability	Other Liability
Liability	Current Liability
Liability	Long Term Liability
Asset	Loan and Advance
Asset	Other Asset
Asset	Investment
Asset	Current Asset
Asset	Fixed Asset
Equity	Shareholder Current Account
Equity	Reserve and Surplus
Equity	Share Capital

[sanjay-kumar001]

Account Category after adding Root Type and Sub Root Type

Root Type	Sub Root Type	Account Category
Asset	Current Asset	Cash and Cash Equivalents
Asset	Current Asset	Other Current Assets
Asset	Current Asset	Other Receivables
Asset	Current Asset	Short-term Investments
Asset	Current Asset	Stock Assets
Asset	Current Asset	Trade Receivables
Asset	Loan and Advance	Loan and Advance
Asset	Fixed Asset	Fixed Asset
Asset	Investment	Long-term Investments
Asset	Other Asset	Intangible Assets
Asset	Other Asset	Other Non-current Assets
Asset	Other Asset	Tangible Assets
Equity	Reserve and Surplus	Reserves and Surplus
Equity	Share Capital	Share Capital
Equity	Shareholder Current Account	Shareholder Current Account
Expense	Direct Expense	Cost of Goods Sold
Expense	Direct Expense	Operating Expenses
Expense	Direct Expense	Other Direct Costs
Expense	Indirect Expense	Finance Costs
Expense	Indirect Expense	Tax Expense
Income	Direct Income	Other Operating Income
Income	Direct Income	Revenue from Sales of Services
Income	Direct Income	Revenue from Sales of Goods
Income	Direct Income	Revenue from Operations
Income	Indirect Income	Investment Income
Liability	Current Liability	Current Tax Liabilities
Liability	Current Liability	Other Current Liabilities
Liability	Current Liability	Other Payables
Liability	Current Liability	Short-term Borrowings
Liability	Current Liability	Short-term Provisions
Liability	Current Liability	Trade Payables
Liability	Other Asset	Other Non-current Liabilities
Liability	Other Liability	Long-term Borrowings
Liability	Other Liability	Long-term Provisions

After this, one can easily do Ratio and Other Financial Analysis.

[Abdeali099]

Thanks for the suggestion.

Will take the opinion of the team.

[sanjay-kumar001]

@Abdeali099 any update on adding Sub Root Type?

[Abdeali099]

@Abdeali099 any update on adding Sub Root Type?

Hello,

Currently we will not implement this.