Depend on Accounting Chart of the firm. In Bulgaria 100 accounts is for Owners Capital, as a standard. In USA/UK every firm define its own, but usualy this is the same accounts.
We usualay use tree control developing Account explorer. And in the beggining of using of application load example Accouynting chart with main accounts. After that account delete or add some accounts at the same principle of the well known Win Explorer. Of cource they write only end numbers of account and we check them for correct input. First we generate from previous node.
If you can spend a $1000 we can sell you all solution. Can send first Screenshots on given e-mail