simple. 11 is assets, 1111-cash, 1111-bank deposit-BOC, 1112-ABC, 1113-bank deposit-USD account, 1114-bank deposit-USD account to be investigated, 1121-accounts receivable, 1131-prepayments, 1141-other receivables, 1151.

1211— other deferred assets;

21 categories are liabilities, 2111-accounts payable, 2111-wages payable, 2121-taxes payable, 2131-accounts receivable in advance, 2141-other receivables, 2151-accrued expenses and 2161-welfare expenses payable;

31 categories are owners' equity, 3111-paid-in capital, 3111-capital reserve, 3121-undistributed profit and 3131-surplus reserve;

41 categories are profit and loss and cost, 4111-production cost, 4112-manufacturing cost, 4113-product sales tax and expenses, 4114-management expenses, 4115-financial expenses, 4116-operating expenses, 4117-main business income, 4118-main business cost and 4119-others. 4113-subsidy income, 4114-current year's profit, 4115-income tax, 4116-previous year's profit and loss adjustment, and 4117-other business costs.

after each account, there is a secondary code or a tertiary code or a detailed account code. For example: 1111 bank deposits-Bank of China 11122211,1112 bank deposits-Agricultural Bank of China, 1113 bank deposits-US dollar account 11142211,1114 bank deposits-US dollar account to be verified, 21114122 in 2114, and 21114123 in the previous year.

from the above classification, it can be seen that the accountants of small enterprises have compiled it by themselves according to the coding rules of accounting subjects, and there are others that have not been compiled, such as short-term investments and short-term loans.

you can add it according to the above rules.