Maintain chart of accounts

The chart of accounts is Agate III's list of valid account numbers. 

A well organized chart groups similar accounts in number ranges.  It is best to have account numbers the same length for effective database wild carding.  A typical chart design reserves the first digit of a number for major categories, such as assets, liabilities, equity, sales, expenses, and the second (and sometimes third digit) for sub categories and the next two to four digits for each account.  You should leave gaps in your numbering system for future requirements.