When to enter a Value in to a Value Set ???

The normal order/steps involved in creating a Chart of Account is:
1) Create Value Sets First
2) Create Structure and assign the value sets created
3) Assign Flexfield Qualifiers
4) Compile the Flexfield
5) Enter Values in to Value sets
6) Define Segment Qualifiers

Why the above order becomes standard, who suggested it, does oracle recommend this order ?
All materials and books says that Value sets are the container of values, one can create a value set then enter values and then attach to the Structure.

A question got raised in my mind as to why one must enters the value in to the value set after the flexfield is compiled, why not we can enter values in to value set as a second step, that is, as soon as we create a Value set ?
Have asked few who were on the field, they said there is no difference , you can enter values as and when you please.

But later one fine day, have found the logic why it was done like this way.

The logic is….

Every one knows that every value in a value set will have a Segment Qualifier.
Standard segment Qualifiers for all the segments will be ” Allow Posting” and ” Allow Budgeting” and for Natural Account segment the additional qualifiers will be ” Account Type” , “Control Account” and “Reconciliation Flag”.

How the system identifies that whether a segment is an normal segment or a natural accounting segment ?
System will identify it only based on the Flexfield Qualifier attached to that segment. There is no setup that is related to the value set alone for this identification.

“Which means that a Value set will show those segment qualifiers only when that value set is assigned to a Segment which holds natural account flexfield qualifier”

When we try to enter a Value for a value set which is created for holding accounting segment values, without creating the structure, the segment qualifiers will show only “Allow Posting and Allow Budgeting ” qualifiers and not the others, since there is no way that system can assume that this value set is created for an Accounting Purpose.

So the accepted methodology is to enter the value in to value sets after it has got assigned to a Structure.