Code of Accounts are used in the WBS. This is an unique identifiers which are assigned to the branches of the WBS elements. Project team uses these identifiers to identify or refer the WBS elements.
Example
Part of the project WBS
2. Project Planning
2.1 Gather Project Requirement
2.2 Document Project Requirement
2.3 Define the Project scope
2, 2.1, 2.2, 2.3 are Code Of Accounts in the above WBS
-Posted by Dhana
Posted by Dhanasekaran