A

classification of accounts according to the financial statement ratio (liquidity,

turnover, solvency, etc.) they fall in.

A

set of account numbers that must be allocated to related accounts.

Account

numbers for general ledger accounts that typically have related subledgers

(Debtors / Receivables, Creditors / Payables, etc.)

Account

numbers that cannot be currently used and are blocked / reserved for future

use.