I found a good chart of accounts to work from in setting up a test OpenERP 
company here 
(http://www.wikicfo.com/Wiki/default.aspx?Page=Standard+Chart+of+Accounts&AspxAutoDetectCookieSupport=1).
  The site is wikiCFO.com.




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http://www.openobject.com/forum/viewtopic.php?p=55057#55057

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