A Chart of Accounts (CoA) is typically organized by type of account and then arranged in the order in which they appear in the financial statements. The usual order is:
Assets
Liabilities
Equity
Revenue or income
Expenses
Each specific  account within these categories is usually assigned a unique code or number to help identify it. For larger organizations, the CoA may be split further into sub-accounts to provide more detail, such as dividing expenses into categories like salaries, rent, utilities, and so on.
It’s also important to note that the structure of a CoA can vary between businesses, depending on their individual needs and the complexity of their financial operations.