Hi asherud-hotmail-,

Just to confirm, are you looking to set up a second Chart of Accounts within the same QuickBooks file for another business? Please note that each file is company specific and a second list of accounts cannot be generated.

That being said, if the company has multiple locations of business you could take advantage of the Locations feature which can help you track the income and outgoings of particular business locations for reporting. If you are currently on the QuickBooks Plus subscription you can click here to learn how to set up Locations. 

-Steven