chart of account ?

chart of account is nothing but a list of general ledger account.

Chart of accounts is the structure of Accounts {its the combination of Segments, Segment Qualifiers & Segment Values}

Chart of Accounts is nothing but list of G/L Accounts used by the one r more company codes....the chart of accounts contains the account no & account name.the chart of accounts is the operating chart of accounts used for the daily postings in company code.