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Relative to the structure of the G/L number, I think that you should review 
the history of past G/L systems and what they did with structure of G/L Numbers 
relative to built-in intelligence. 

Whether its alpha or numeric it does not matter as long as you stay away from 
the packed format of numeric. That is a definite N0 NO.

Most G/L's that I have worked with have had an Environment Control file that 
let the user define what the structure of the G/L number would be. This 
allowed variable definitions of Company, Divisions, Departments, etc., would 
be. And 
certainly allowed for an easier approach to the development of consolidated 
G/L reports.

Jack Derham
Direct Systems
Marietta, GA  

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