Ha! I almost went with C) Account management. That would have been a hilarious mistake. Anyway, I agree with Moon and Della - B and D are the right answers.
Definitely B) Account number and D) Account group. The chart of accounts is the foundation for your entire accounting system, so these details have to be set up there.
I think the correct answers are B) Account number and D) Account group. The chart of accounts is where the account information is defined, including the account number and account group.
I believe account management and account group are also important at the chart of accounts level to ensure proper organization and categorization of financial data.
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