In version 3.60LTS was added allot of default accounts. They are all described in different artifacts @ sourceforge.net . We decided to collect all of them into one file. You can use this file (list) for adempiereAcctEdit_v1.2.zip. See link below: http://sourceforge.net/projects/adempiere/files/Chart%20of%20Accounts%20Editor/1.2/ .
To update default account list you need to open adempiereAcctEdit.jar and update file: default_accounts.properties.
Peter Shepetko @ FINA
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