3010c591____Exploring_the_Depths_of_SAP__Description
[#] 1 [Field] G/L Account Number [Description] 
The numbering scheme for the accounts should be rational and carefully structured. Many places will have a hierarchy of accounts that will correspond to the numbering scheme. For instance, assets may start with 1, liabilities with 2, short term liabilities with 22, and so on.
SAP with David - Exploring the Depths of SAP
Description