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A 'Chart of accounts' is a list of all accounts tracked by a single accounting system, and should be designed to capture financial information to make good financial decisions. Each account in the chart is assigned a unique identifier, typically an ''account number''. Each account in the Anglo-Saxon chart is classified into one of the five categories: Assets, Liabilities, Equity, Income and Expenses. Can be abbreviated COA.

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Examples of Numbering Systems for Charts of Accounts:

★ Chart of Accounts Explanation, sample for large corporations, sample for small companies.

★ NetMBA

★ AKNAF Software

★ Aim Manangement Services, Inc