Know that a standard CoA is a default list of accounts that QuickBooks Online (QBO) created based on your selected industry during setup. To view these details, you can customize the Account List report, Angela117.
Go to Transactions, click the Run report tab at the upper right corner.
Navigate to the Columns option, then put a check mark beside Created by.
This adds a column that identifies who created the accounts, with accounts under System Administration being created by QBO. For more information about standard accounts, you can refer to this article: Learn about the chart of accounts in QuickBooks Online.
Let us know if you have additional questions about QBO's chart of accounts.
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