NullPointerException, NotYetConnectedException, DmsException, ElementNotFoundException, InstantiationException, IllegalAccessException {
Iterator<AccountingAccount> oItr = taxPayer(oSes.getDms()).accounts(oSes).list(oSes).iterator();
if (oItr.hasNext())
return createTicket(oSes, oItr.next());
else
throw new ElementNotFoundException("No default accounting account found for ticket");
}