core-jgi/org.adempiere.server-feature/data/import/Accounting.txt

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Accounting.txt
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This directory contains example natural account structure.
Note that iDempiere only maintains and validates AccountingUS.xls/csv and AccountingDefaultsOnly.csv
You can find localized (country) versions of the Chart of Accounts at the wiki page:
http://wiki.idempiere.org/en/Localizations