Hi;
I would like to propose the following URL layout for chart of accounts:
The URL prefix is represented here by ... (probably /ledgersmb/1.5/:dbname/)
get accounts/
    Get the COA in HTML or JSON (if it comes through a jquery ajax request)
get accounts.[html|json|xml|csv]
    Get the COA in the specified format
post accounts.[json|xml|csv]
    Import the COA from the specified format, can also post the file to accounts/
get accounts/:accno
   Get information about the account by account number
post accounts/:accno
    Save account (may be an update, may not be idempotent)
get accounts/:accno.[html|json|xml]
     Gets the account info in the specified format
post accounts/:accno.[json|xml]
    Save the account represented in the payload.
delete accounts/:accno
   Delete the account (if not used).  Accounts may not be deleted once they havve been used.
How does this sound?  I expect to get started on this within a couple weeks.
-- 
Best Wishes,
Chris Travers
Efficito:  Hosted Accounting and ERP.  Robust and Flexible.  No vendor lock-in.