Your account structure should reflect your organization's structure and the way in which you intend to use your system. If your firm uses a single computer system, an account structure similar to a corporate organization chart (like the one in Figure 2-1 “Account Relationships”) makes sense. Your computer system uses the same structure
as your organization, because it identifies and tracks the same kinds of information.
If your system belongs to a functional division of your firm, for example, engineering or purchasing, your accounts might correspond to projects or products. If your firm is a service bureau, your system might have an account for each customer.