Through the chart of accounts, all the accounts necessary for the work of the institution
are entered on the system and the settings for each account are entered.
The account number is a number with a uniform section length for all accounts,
so that all account numbers have the same number of digits, such as: bank account numbers.
Hence, the accountant must plan well how to prepare the tree before starting,
determine the number of sections well,
and anticipate an increase in the accounts before starting to enter them so
that there are no mistakes in preparing the guide.
