You can set up account assignments as you like but in the business world it is not possible.

Accounting for business is different because the financial statements are open for tax beaureaus or banks to declare company tax and borrowing.In this occasion, finacial statements described with your account assignments is unclear for tax officers and bankers. So it will be troublesome for government and then it makes governers regulate account assignments as general standards.

When I started to learn the bookkeeping, I had to memorize the standardized account assignments so that I must follow account assignment regulated. In fact, you can play with account assignments in private use whatever you want.