Using Generally Accepted Accounting Principles, or GAAP, standards for numbering General Ledger accounts is a great idea. If your company has more than one branch, you can lead the GAAP standard number with a number identifying the branch. This allows you to sort your Chart of Accounts by branch.
| Range | Account Type |
| 100000 - 109999 | Cash and other bank accounts |
| 110000 - 119999 | Accounts Receivable |
| 120000 - 139999 | Inventory |
| 140000 - 149999 | Other Current Assets |
| 150000 - 169999 | Fixed Assets |
| 170000 - 189999 | Accumulated Depreciation |
| 190000 - 199999 | Other Assets |
| 200000 - 229999 | Accounts Payable |
| 230000 - 269999 | Other Current Liabilities |
| 270000 - 299999 | Long Term Liabilities |
| 300000 - 399999 | Equity |
| 400000 - 499999 | Income |
| 500000 - 599999 | Cost of Sales |
| 600000 - 999999 | Expenses |