To Recursively load the template objects and create the real objects in openerp show detail given below.
1-param company: company the wizard is running for
2-param code_digits: number of digits the accounts code should have in the COA
3-param transfer_account_id: reference to the account template that will be used as intermediary account for transfers between 2 liquidity accounts
4-param obj_wizard: the current wizard for generating the COA from the templates
5-param acc_ref: Mapping between ids of account templates and real accounts created from them
6-param taxes_ref: Mapping between ids of tax templates and real taxes created from them
7-returns: tuple with a dictionary containing
* the mapping between the account template ids and the ids of the real accounts that have been generated from them, as first item,
* a similar dictionary for mapping the tax templates and taxes, as second item.
Use this code given below in .py file in openerp

def _install_template(self, company, code_digits=None, transfer_account_id=None, obj_wizard=None, acc_ref=None, taxes_ref=None):
        """ Recursively load the template objects and create the real objects from them.


        self.ensure_one()
        if acc_ref is None:
            acc_ref = {}
        if taxes_ref is None:
            taxes_ref = {}
        if self.parent_id:
            tmp1, tmp2 = self.parent_id._install_template(company, code_digits=code_digits, transfer_account_id=transfer_account_id, acc_ref=acc_ref, taxes_ref=taxes_ref)
            acc_ref.update(tmp1)
            taxes_ref.update(tmp2)
        tmp1, tmp2 = self._load_template(company, code_digits=code_digits, transfer_account_id=transfer_account_id, account_ref=acc_ref, taxes_ref=taxes&_ref)
        acc_ref.update(tmp1)
        taxes_ref.update(tmp2)
        return acc_ref, taxes_ref