Which three objectives must be considered when designing the chart of accounts?

Which three objectives must be considered when designing the chart of accounts? (Choose three.)
A. Effectively manage an organization’s financial business.
B. Consider implementing a single, global chart of accounts
C. Anticipate growth and maintenance needs as organizational changes occur.
D. Limit the number of segments to those you need today to reduce data entry.
E. Try to use all 30 segments and 25 characters per segment because you cannot change it later.

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