BKGLCOA.B** is your GL Chart of accounts you will import into. You can look at the file names in Maintain Database to see what fields you want to import. You can import a bunch of you needed data into DBA not just GL.
 
Follow the set-up help closely because their are a lot of defaults and settings to get set. To get DBA fully functional in all accounting needs can be a very big task. getting all the A/P, A/R, Inventory and GL balances in and real time is huge. Developeing a sound stratagy is a must.
 
John

When we implemented DBA a few years ago, we intentionally started with the manufacturing end (routings, BOM, etc)  and added accounting once that was up and running.  Our accounting was already computerized so it was pretty simple to get the "subsidiary ledgers" up and running- AP, AR, PR...it was just a matter of getting in all the vendors, customers, and beginning bal.  Once the subsidiary ledgers were balancing, then we started the GL.
 
Since GL was started in the middle of the year, we used the monthly totals for each period and entered them in as one lump sum for each month.  That way we could generate monthly comparative statements.