The GnuCash chart-of-accounts can be viewed by clicking "File" => "New Account Tree." You then click on the "Assets", "Liabilities", etc. to see the accounts you've created inside. I don't think GnuCash comes with a "standard" chart-of-accounts, so you will need to create one. You create accounts by clicking "File" => "New Account." John R Kuster, CPA jkuster at sihope.com -- Sihope Communications - The Twin Cities' FIRST all digital, all x2/56k ISP. Tired of Spam - Try an ISP with a solution - http://marvin.sihope.com