Chart of Accounts Your uncle is planning to set up a small, part-time business developing landscape plans for new homes. He expects to get customers from referrals by two local nurseries. He wants to keep records for his landscape business separate from his personal affairs. Recommend a chart of accounts for him. Use ho more than ten balance sheet accounts and no more than ten income statement accounts. Assume that paper and supplies are to be used, but no purchases of equipment, buildings, land, or other major assets are expected. Part-time help may have to be hired.