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There is no standard as such, people use Sage, because they were the first to use these in their software. You can use any numbering system you like provided you group types of nominal together eg all Revenue nominal in range 100 to 199, all direct expense in the range 200 to 299 and all current assets in range say 700 to 799 etc.
Whatever you choose just be consistent and name each nominal in a meaningful way.
In some modern accounting software you don't have to use account codes at all if you don't want to, as long as you assign each nominal an appropriate type.
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