The COA depends on your business type and industry, so its classifications vary depending on your company type and size as well as the accounting platform you’re using. When it comes to organizing, you want to keep things clean and simple as not to increase the possibility of errors. The order of items in your chart should be based on the order that they appear on your balance sheet and income statement. Many companies will also separate this information by department (e.g., sales, marketing, technology).