def account(<EOL>self,<EOL>name=None,<EOL>parent=None,<EOL>type=Account.TYPES.income,<EOL>code=None,<EOL>currencies=("<STR_LIT>",),<EOL>**kwargs<EOL>):
name = name or "<STR_LIT>".format(Account.objects.count() + <NUM_LIT:1>)<EOL>code = code if code is not None else Account.objects.filter(parent=parent).count()<EOL>return Account.objects.create(<EOL>name=name,<EOL>parent=parent,<EOL>type=None if parent else type,<EOL>code=code,<EOL>currencies=currencies,<EOL>**kwargs<EOL>)<EOL>
Utility for creating accounts for use in test cases

        Returns:
            Account