Odoo allows you to select a default chart of accounts from a huge list of predefined charts. To install the chart of accounts as well as the tax definitions for your own country (in most cases included in the localisation), install the Accounting and Finance app.
Then select the corresponding chart of accounts in the Accounting Package drop-down. Enter the Start and End date of your fiscal year and choose the periods for your tax declaration (monthly: you have a monthly tax declaration, 3 monthly: you have a declaration per quarter). Click Continue. Check the tax options offered in the next screen, select the number of digits to create your account codes and click Apply.
Another option is to install the Accounting and Finance app and click Cancel in the first pop-up window. Now refresh and go to the menu Settings > Accounting. In the Chart of Account box, click Install more chart templates. Select the template (app) that corresponds to your needs and click Install. Return to the Settings > Accounting menu and select the corresponding template in theTemplate box. Here you can change default tax options and the number of digits used to create your account codes (options may depend on the template selected). Then click the Apply button.
Odoo includes a lot of localised charts of accounts, but if you need a more generic one, you can install the Custom chart of accounts. The Custom chart of accounts with the Configurable Account Chart Template offers a default (but limited) set of accounts which can be used as a basic chart in any country. The list also includes a lot of localised charts of accounts which may better suit your needs.