define chart of accounts

Hi friends,
How we can define chart of accounts defination.If you have answer please
send to me..

Please go through this link

[url]http://www.exforsys.com/tutorials/oracle-apps/oracle-apps-11i-setting-up-chart-of-accounts-coa.html[/url]

Any queries post them

thanks

chart of accounts is nothing but structure, structure will have segments, segments will further have segment values.All these together called as chart of accounts