The importance of the accounts guide lies in the ease of identifying the sub-accounts and the main accounts of the institution or company, and identifying the nature of each of these accounts, which is usually done through codes.

When the code system is used in the calculations, it prevents the repetition of each code for each account that obtains a specific code, and thus it gives very great accuracy in the computational outputs in the end result.

It gives ease in recording daily entries and ease of posting in the accounting books. It also helps us guide accounts in preparing the daily financial statements of the relevant company or institution.