Thoughts on "chart of accounts"

No because the chart of accounts and chart of types are based on a structure defined by laws, so we must always follow the same principle.

If this is the case of Germany we should have the templates on the localization module. If there is no fixed structure by law and anyone can follow its own design, then its better to just let the user create anything using the current modules.

You may find a description of the usage of each model in the following how to: How to create your country localization module for accounts