Most finance operations documentation fails for a handful of repeated reasons: it describes what someone meant to do rather than what they actually do, it has no named owner, it lives somewhere nobody looks, it names tools and screens instead of steps and decisions,...
A clean chart of accounts is a short list of accounts with names that follow one convention, a single named person who controls what gets added, a written route for retiring an account nobody uses, and a one-page document that says what each account is for. Keeping it...