Chart of Accounts
If you're numbering your chart of accounts, follow the conventional logic of:
1xxx account numbers for assets
2xxx account numbers for liabilities
3xxx account numbers for equity
4xxx account numbers for income
5xxx and beyond account nubers for expenses
Organize your chart of accounts so the trial balance will print in account number order.
Don't change account descriptions. Our financial statements are driven by account number. If you change the description for an account (or re-use an old account number), it creates a disconnect.
Quickbooks will happily go back into the prior year and change amounts (after they've been audited). That creates a mystery for everyone at the end of the next year when the beginning balances for the year don't agree to the ending balances from the year before (because they've changed). Life is better for everyone if you can avoid changing amounts in the prior years.