How to set parent-child relation in a hierarchy tree form

I have a ORACLE table data where data represents parent-child relation. But in my table there has no such relation. So how can I set parent-child relation in my table where no relation exists.

My table some sample data is given below for understanding.

From above table, ROOT represents my table's data root. Under its ASSETS represent child of ROOT. Under the ASSETS, CASH AND BANK BALANCE is child. Under CASH AND BANK BALANCE, CASH IN HAND and BAL WITH BANGLADESH BANK are child. CASH IN VAULT and CASH AT ATM (0075) are child of CASH IN HAND. CASH IN HAND LCY (VAULT) and CASH IN HAND FCY (VAULT). are child of CASH IN VAULT. Similarly for CASH AT ATM and BAL WITH BANGLADESH BANK, CASH AT ATM (0085) and BAL WITH BANGLADESH BANK LCY and BAL. WITH BANGLADESH FCY are child respectively.

So from this data how can I make child-parent relational data.

My final data table would be like as following:

There is not an obvious method of automating this (as you have duplicate names with different codes); instead, manually specify the parent-child relationships:

MERGE INTO table_name dst
USING (
  SELECT  15 AS id, 5 AS parent_id FROM DUAL UNION ALL
  SELECT  25,  15 FROM DUAL UNION ALL
  SELECT  35,  25 FROM DUAL UNION ALL
  SELECT  45,  35 FROM DUAL UNION ALL
  SELECT  55,  45 FROM DUAL UNION ALL
  SELECT  60,  45 FROM DUAL UNION ALL
  SELECT  75,  35 FROM DUAL UNION ALL
  SELECT  85,  75 FROM DUAL UNION ALL
  SELECT 120,  25 FROM DUAL UNION ALL
  SELECT 130, 120 FROM DUAL UNION ALL
  SELECT 135, 120 FROM DUAL
) src
ON (src.id = dst.id)
WHEN MATCHED THEN
  UPDATE SET parent_id = src.parent_id;