What chart of account would I use for the purchase of a GoPro Memory card?

Hi there, monica-loboprote. It depends on the purpose of the item (business, inventory, personal.) In general,  you would most likely assign the purchase to an appropriate expense account. Here is a link to an article on how to Understand the Chart of Accounts. In particular, see the section on Industry-Specific Accounts for a downloadable Excel file with detailed descriptions on the different types of expense accounts and what they are used for.