[{"name":"Bank Account","scheme":"debit"},{"name":"Bank OD Account","scheme":"credit"},{"name":"Capital Account","scheme":"credit"},{"name":"Cash In Hand","scheme":"debit"},{"name":"Current Assets","scheme":"debit"},{"name":"Current Liabilities","scheme":"credit"},{"name":"Deposits","scheme":"debit"},{"name":"Direct Expenses","scheme":"debit"},{"name":"Direct Income","scheme":"credit"},{"name":"Fixed Assets","scheme":"debit"},{"name":"Indirect Expenses","scheme":"debit"},{"name":"Indirect Income","scheme":"credit"},{"name":"Investment","scheme":"debit"},{"name":"Loan Given","scheme":"debit"},{"name":"Loan Taken","scheme":"credit"},{"name":"Misc Expenses","scheme":"debit"},{"name":"Misc Income","scheme":"credit"},{"name":"Provisions","scheme":"credit"},{"name":"Purchases Account","scheme":"debit"},{"name":"Purchases Return","scheme":"credit"},{"name":"Reserves and Surplus","scheme":"credit"},{"name":"Sales Account","scheme":"credit"},{"name":"Sales Return","scheme":"debit"},{"name":"Sundry Creditors","scheme":"credit"},{"name":"Sundry Debtors","scheme":"debit"},{"name":"Tax","scheme":"credit"}]