Nathan, not sure if you will be able to design a Chart-of-Accounts that is
better than others in existence but go ahead.
I recommend reviewing Charts of Account already created:
e.g. J.D. Edwards, see page 40 of

http://download-west.oracle.com/docs/cd/B28738_01/jded/acrobat/a73ceaga.pdf


The big ERP solution providers (SAP, Lawson, Infor, Oracle) probably share
common elements in their Chart of Accounts design. Look at Intuit QuickBooks
also.

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