What I do notice sorting this way is that within the top level accounts
(Assets, Expenses, Income, etc.) that the 2nd and subsequent level Accounts
under Assets AREN'T sorted alphabetically, while those under Expenses and
Income ARE. I have insufficient sub-accounts under Equity and Liabilities to
be able to say.
WHAT are you saying, exactly?
The CoA is a TREE structure. The accounts at the same level of the tree
should be sorted in alpha-meric order. The sibling accounts (children of
the same parent account) should also be sorted that way AMONG THEMSELVES
(but not sorted that way with respect to children of different parents)
You aren't seeing the ultimate top level parent (aka "root") but "top
level" accounts like "asset", "liability", "equity", "income",
"expense", "Imbalance" are its children and so appear in sorted order.
In other words, they are siblings at the highest level.
Michael D Novack
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