The core of a company is the chart of accounts, that is, the list of the G/L accounts to which all G/L entries are posted. You use the Chart of Accounts window to enter and view your G/L accounts and account balances. You create the chart of accounts in the same way as you create new G/L accounts. You can set up new G/L accounts in the Chart of Accounts window or in the G/L Account Card window.