A chart of accounts:

A) is set up in alphabetical order.
B) is a list of customer accounts.
C) is a listing of all the accounts in order of dollar value.
D) None of the above are correct.

A chart of accounts is not necessarily set up in alphabetical order, is not just a list of customer accounts, and is not organized by dollar value. It is a systematic listing of all ledger account names and numbers used by a company, typically organized by the type of account (assets, liabilities, equity, revenue, and expenses).