Open the 
Chart of Accounts
window.
Click the No. field, and then enter the account number. All accounts must have a number – even "accounts" that are only used for headings and totals.
In the Name field, enter the account name.
Click the Income/Balance
field, and then click the AssistButton 
. Select Income Statement or Balance Sheet, depending on whether the
account will be part of the income statement or the balance
sheet.
In the Account Type field,
identify the purpose of the account. Click the AssistButton
to see the options. Only the
first type, Posting, denotes an
account that you can post to; the others are used to create totals
and headings in the chart of accounts.
For accounts of the Total account type, you must fill in the Totaling field. For End-Total accounts, this field is filled in automatically by the Indent function.
In addition to the fields described above, you must fill in the Gen. Bus. Posting Group, Gen. Prod. Posting Group, VAT Bus. Posting Group and VAT Prod. Posting Group fields. (Some of the fields are not included in the standard layout, but you can insert them with the Show Column function.) For Help about a specific field, click the field and press F1.
When you have filled in the last field on a line, press Enter to set up a new line. Then repeat steps 2–6.
After you have set up all the accounts, click Functions, Indent Chart of Accounts. Then, in the window with the message that explains how indenting works, click Yes.