The list of accounts that a company draws up for itself and actually uses. Under NAS No. 21, organisations draw up a working chart of accounts for their financial and business transactions on the basis of the chart of accounts in Appendix 1 to the standard, and it must be reflected in the accounting policy. The general chart is written for all industries and contains hundreds of accounts: for farm animals, construction and securities alike. The working chart picks out what the company needs. Then the accountant does not post an entry to an unnecessary account by mistake, and a new employee quickly understands where each transaction is recorded.