About Chart of Accounts
Chart of Accounts for assets, capital, liabilities and business operations of companies and organizations is used by enterprises, organizations and other legal entities (excluding banks and governmental institutions), regardless of ownership, organizational and legal forms and activities, as well as separate balance branches, offices and other separate subdivisions of legal entities.
Text in Ukrainian.
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by Y####:
А почему бы на против каждого счета не указать пассив или актив? И вооще можно по каждому суб счету сделать ссылку на описание когда и где используется данный счет. Очень классно такое риализованйна сайте бухолик орг юа