Parent account mandatory for all non-root accounts

erpnext/accounts/doctype/account/account.json

@@ -80,6 +80,7 @@
    "oldfieldtype": "Link", 
    "options": "Account", 
    "permlevel": 0, 
+   "reqd": 1, 
    "search_index": 1
   }, 
   {
@@ -209,7 +210,7 @@
  "icon": "icon-money", 
  "idx": 1, 
  "in_create": 1, 
- "modified": "2014-05-21 11:42:47.255511", 
+ "modified": "2014-06-03 18:27:58.109303", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Account", 

erpnext/setup/doctype/company/company.py

@@ -91,6 +91,8 @@ class Company(Document):
 
 		for d in self.fld_dict.keys():
 			account.set(d, (d == 'parent_account' and lst[self.fld_dict[d]]) and lst[self.fld_dict[d]] +' - '+ self.abbr or lst[self.fld_dict[d]])
+		if not account.parent_account:
+			account.ignore_mandatory = True
 		account.insert()
 
 	def set_default_accounts(self):

erpnext/stock/doctype/warehouse/warehouse.py

@@ -38,8 +38,7 @@ class Warehouse(Document):
 	def create_account_head(self):
 		if cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
 			if not frappe.db.get_value("Account", {"account_type": "Warehouse",
-					"master_name": self.name}) and not frappe.db.get_value("Account",
-					{"account_name": self.warehouse_name}):
+					"master_name": self.name}):
 				if self.get("__islocal") or not frappe.db.get_value(
 						"Stock Ledger Entry", {"warehouse": self.name}):
 					self.validate_parent_account()