Chart of Accounts - Account's Code

Why do account groups need a code?

Here in Italy the a/n coding is required by law in order to identify each account as unique. While you can rename the account as many times as you want what should not change is the code.

Like a database’s ID.

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You said assets and liabilities groups should have an ability to set the code too. Why? I see no point.

For example:

A. Assets
A.A. Fixed Assets
A.A.01. Forniture and Office Equipment
A.A.01.00100 Computers
A.A.01.00200 Forniture

L. Liabilities

N. Net Asset Value

Assets, Liabities and Equity are there, you can still add codes for the accounts under each category.

Assets
A.0010 Fixed Assets
A.0011 Furniture
A.0012 Applicances
A.0013 XXXX
A.0020 Equipments
A.0021 Computers
A.0022 Printers

Liabilities
L.0010 Taxes to be paid
L.0011 Sales Tax
L.0012 Income Tax

and so on. Categorize with coding instead of Alphabets.

That’s not what I’m asking.