The codes and names (including code and code 2, name and name 2) for GL accounts cannot be duplicated. and also, you can use part of the name or code of existing records to create a new one.

For example, if there is an existing record named ABC-01, then you can use same prefix ABC with new surfix such like ABC-02 to create a new GL account, but system is not allowed to generate new one with name ABC without any surfix. because this will lead to multiple GL accounts in system.