a sample *ledger chart of accounts (first 3 levels): combined personal & business, eg for a freelancer

accounts.txt

assets
 business
  accounts receivable
  bank
 personal
  accounts receivable
  bank
  cash
  gifts
  online
equity
 opening balances
expenses
 business
  banking
  books/periodicals
  conferences
  dues
  equipment
  online
  phone
  research
 personal
  charity
  clothing
  food
  gifts
  health
  home
  misc
  personal care
  recreation
  spiritual
  transportation
  vacation
liabilities
 business
 personal
  accounts payable
  parking tickets
  personal loans
  tax
other assets
 personal
  car cash
  coins
  quarters
revenues
 business
  client1
  client2
  interest
 personal
  gifts
  interest
  recovered property
  undercharge