I don't think you can create an account with an account number less than 1000 however, your income statement could be ok if you run the Gross Margin Income Statement.  I don't know of anyone doing a change in a chart that much but you should do a lot of testing before you commit to it.

Cesarm:

Sage has locked in the numbering starting with 1000 to 3000 for assets, liabilities and equity. Revenue must be next whether you use as an example 4000 to 8999 and expenses starting with 9000 or revenue 4000 to 4999 and expenses 5000 to 5999, Other revenue 6000 to 6999, Other Expenses 7000 to 9999. One issue though with other revenue and other expenses is the class options.

I do not see the option to create other revenue 6000-6999 and other expenses - Can you do this in Sage 50 Canada and if yes, how