odoo/addons/account/data/account_minimal.xml

<?xml version="1.0" encoding="utf-8"?>
<terp>
    <data noupdate="True">
        
        <!--
	Minimal Tiny ERP Account Chart
	-->
        
        <record id="minimal_0" model="account.account">
            <field name="code">0</field>
            <field name="name">Minimal account chart</field>
            <field name="close_method">none</field>
            <field eval="[]" name="parent_id"/>
            <field name="type">view</field>
        </record>
        
        <record id="a_recv" model="account.account">
            <field name="name">Main Receivable</field>
            <field name="code">40</field>
            <field name="type">receivable</field>
            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
            <field name="company_id" ref="base.main_company"/>
            <field eval="True" name="reconcile"/>
        </record>
        <record id="a_pay" model="account.account">
            <field name="name">Main Payable</field>
            <field name="code">440</field>
            <field name="type">payable</field>
            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
            <field name="company_id" ref="base.main_company"/>
            <field eval="True" name="reconcile"/>
        </record>
        
        <record id="cash" model="account.account">
            <field name="name">Petty Cash</field>
            <field name="code">57</field>
            <field name="type">cash</field>
            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        
        <record id="a_expense" model="account.account">
            <field name="name">Products Purchase</field>
            <field name="code">600</field>
            <field name="type">expense</field>
            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        <record id="a_sale" model="account.account">
            <field name="name">Products Sales</field>
            <field name="code">701</field>
            <field name="type">income</field>
            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        
        <record forcecreate="True" id="property_account_receivable" model="ir.property">
            <field name="name">property_account_receivable</field>
            <field name="fields_id" search="[('model','=','res.partner'),('name','=','property_account_receivable')]"/>
            <field eval="'account.account,'+str(a_recv)" name="value"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        <record forcecreate="True" id="property_account_payable" model="ir.property">
            <field name="name">property_account_payable</field>
            <field name="fields_id" search="[('model','=','res.partner'),('name','=','property_account_payable')]"/>
            <field eval="'account.account,'+str(a_pay)" name="value"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        <record forcecreate="True" id="property_account_tax" model="ir.property">
            <field name="name">property_account_tax</field>
            <field name="fields_id" search="[('model','=','res.partner'),('name','=','property_account_tax')]"/>
            <field eval="False" name="value"/>
            <field name="company_id" ref="base.main_company"/>
        </record>
        
    </data>
</terp>