Chart of Accounts
Chart of Accounts
Keeping an account of accounts for analysis is more easily performed
Major sections start with a single digit like Assets == 1 and their sub accounts tack on additional numbers like Equipment == 122
Bank accounts might be == 271 but if you have multiple bank accounts then they can enumerate into something like (27101, 27102, 27103, ...)
https://en.wikipedia.org/wiki/French_generally_accepted_accounting_principles