the same set of account codes apply to all departments, locations and all companies
delete unused account code, 0 for the last 12 months
divide unclear account code into two or more clear account codes such as 3rd party, Inter-company,self own and subcontracting
change the description to clear and full description
combine two different accounts with the same nature, one account code, one nature of expense
description should be supplemented by analysis code
a pair of revenue and cost account to identify problems, same suffix for the income and cost as much as possible
sorting the account code by some logical sequence such as by description, re-order the numbering
group A/C by a particular cost centre or by type such as inter-company and fixed or variable costs
different accounts for currency, intercompany, own/subcontracting, fixed and variable
remove duplicate by description
grouping according to statutory reporting such as rental should be grouped under the same group before numbering
group account meaningfully for management purpose by group account.
Add trade deposit account
Account Rebate entitled account
Add other subsidiary's account codes if the group chart of account do not have to provide full set of account codes for the group companies
use positive current account accounts only to facilities elimination
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Amend from existing account codes, try to maintain if possible
Set up analysis code if necessary