Create Item Zoho API

Create Item Zoho API

I am trying to create an item to generate an invoice using Zoho books API. Passed the payload and received the following error.
{
    "code": 1002,
    "message": "Account does not exist."
}

Payload:
{
    "name": "Chicken Tikka",
    "rate": 120,
    "description": "yum",
    "tax_id": 1868711000000025179,
    "sku": "s1",
    "product_type": "goods",
    "hsn_or_sac": "996331",
    "is_taxable": true,
    "account_id": "60029425509",
    "tax_percentage": "10%",
    "item_tax_preferences": [
        {
            "tax_id": 1868711000000025179,
            "tax_specification": "intra"
        },
        {
            "tax_id": 1868711000000025085,
            "tax_specification": "inter"
        }
    ]
}

What account is it referring to?
Documentation Reference: Items | Zoho Books | API Documentation