The classified skeleton of a main account is the responsibility of the controller from the customer side and the application consultant from the partner side, who bridges the application capabilities to the customers' requirements. This activity is designed in the analysis and design phases, and deployed in the deployment phase.

Main accounts are at the core of financial reporting and include the trial balance, balance sheet, income statement, working capital, and cash flow. The starting point in building COAs is identifying the financial reporting requirements to ensure that all classification levels and categories are captured in Microsoft Dynamics AX.