$titles = array();
$financialAccountTypeID = CRM_Core_OptionGroup::values('financial_account_type', FALSE, FALSE, FALSE, NULL, 'name');
$accountRelationship = CRM_Core_OptionGroup::values('account_relationship', FALSE, FALSE, FALSE, NULL, 'name');
-
+
$relationships = array(
array_search('Accounts Receivable Account is', $accountRelationship) => array_search('Asset', $financialAccountTypeID),
array_search('Expense Account is', $accountRelationship) => array_search('Expenses', $financialAccountTypeID),