Best practices and sample COA structure developments

COA may not be standardized for any Industry because it can be changed with different need / desire of management, but it could be generalize to some extend :-

Manufacturing/ServicesCompany - Cost Centre - Product Line - Account - Sub Account - Future1

DistributionDivision - Region - Distribution - Account - Future1

ProjectsCompany - Department - Account - Project Type - Project - Future1

Retail
Company - Profit Center - Location - Account - Employee - Future1
Telecom
Company  - Region - office - Cost Centre - Future-01 - Natural Account - Business Unit - Product

NGO
Company - Fund - Stratagy - Budget Center - Natural Account - Future1

Process Manufacturing
Management Code - Account - Cost Center - Base/Variable - Location - Product - Future1

Transporatation
Company - Account - Cost Center - Product Line  - Product Type  - Contract Type - Project  - Customer -Future1

 Power Company
 Legal Entity  - Account - Function - Analytical - Mgment Entity - InterCompany - Local  - Future1

Service Company
Company - Division - Location - SDO/CC - Cost Center - Process/Product - Account - Sub Account - Base - Folder - Future1

Real Estates
Legal Entity - Center - Account - Analysis - Future 1

Banking
Legal Entity - Business Unit - Account - Product Code - Rel.Ship Center - Location - Intra Group Movement - Currency - Future1