To
be able to create more general ledger accounts when the organization expands in
the future, the account chart must contain:

Question

Answer

A
reasonable estimation of the future growth of the organization.

Answer

Empty
slots in the categories, subcategories and account lists where accounts created
in the future can be inserted.

Answer

Only
accounts that are currently relevant for the current size of the organization.

Answer

Unused
accounts that are created but left empty.

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