I'm studying FAR for the CPA. Is there a specific system for account numbers that's universally accepted? It seems like some people (Becker?) speak as if it’s a widely accepted thing that 4000 is revenue and 5000 is operational, but where is that coming from?

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Yup
1000 cash
2000 liabilities
3000 equity
4000 rev
5000 operational/COS
6000 variable expenses
7000 misc expenses
8000 misc expenses
9000 misc SGA accounts

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Yeah! Look at some trial balances on google and you’ll see

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