## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/sa/books/help/llms.txt

Use this file to discover all available documentation pages before proceeding.

# Sub Accounts

## What are Sub Accounts?

Sub-accounts are child accounts created under a parent account. It helps to track the income and expense(s) of the parent account effectively.

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## When do I use Sub Accounts?

Let’s say you want to track all your travel expenses. You can create sub accounts under the **Travel Expense** account in Zoho Books. You can name the sub-accounts Lodging, Tickets, Cab charges, etc. The creation of sub-accounts also helps you to view certain reports in detail through drill down of the Report.

Few other scenarios are described below where sub-accounts are beneficial to precisely track the income or expense.

### Scenario 1

You maintain an expense account for all the insurance amount you pay and wish to track all the insurance payments individually. You can create an Expense account called Insurance under Expenses. You can further create sub-accounts such as Property Insurance, Automobile Insurance, Other Insurances, etc. under the parent account to track the amount paid for each Insurance.

### Scenario 2

You have a business and there are several ways in which you earn income. You can create an account called Income and further create sub–accounts under the **Income** account and name them Sales Revenue, Interest Received, Rentals Received, Other Income, etc. This helps you to track your Income in detail.

### Scenario 3

You have a book shop and wish to track the cost for different genres of books that are sold. You can create sub-accounts under **Cost of Goods Sold** and name them Fiction, Comedy, Drama, Horror, Romance, etc. This helps you to track the costs of the books sold according to genres.

##### ON THIS PAGE

*   **[Creating Sub Accounts](/sa/books/help/accountant/sub-accounts.html#create-sub-accounts)**
*   **[Reports for Sub-Accounts](/sa/books/help/accountant/sub-accounts.html#reports-sub-accounts)**

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## Creating Sub Accounts

You can create sub-accounts under a parent account either from Chart of Accounts or directly from certain other modules in Zoho Books.

To create a sub-account from the **Chart of Accounts**:

*   Go to the **Accountant** module on the left sidebar.
*   Select **Chart of Accounts**.
*   Click the **\+ New Account** in the top right corner of the page.  
    ![New Account](/sa/books/help/images/accountant/new_sub_account.png)
*   Fill in the **Create Account** page and check the box **Make this a sub-account**.  
    ![Create Account](/sa/books/help/images/accountant/create_account.png)
*   Click **Save**.

You can even create sub-accounts on the go in certain modules. For example, to create sub accounts in **Bills**:

*   Go to the **Purchases** module on the left sidebar.
*   Select **Bills**.
*   Click the **\+ New** button in the top right corner of the page.
*   Click the **Select Account** drop down menu under **Item Details**.
*   Select **\+ New Account**.

![New Account](/sa/books/help/images/accountant/select_new_account.png)

*   Click **Save and Select**.

![Select New Account](/sa/books/help/images/accountant/bill_new_account.png)

Similarly, you can create sub-accounts directly from modules like **Items**, **Credit Notes**, **Expenses**, **Recurring Expenses**, **Purchase Orders**, **Bills**, **Recurring Bills** and **Vendor Credits**.

The newly created sub-accounts will be listed under the parent account in the **Chart of Accounts**.

![Chart of Accounts](/sa/books/help/images/accountant/expense_sub_accounts.png)

> **Note:**  
> You can create only five sub-accounts under a sub-account. However, you can create multiple sub-accounts under a parent account.

Currently, you can create sub-accounts under all the following **Account Types**:

*   Other Asset
*   Other Current Asset
*   Cash
*   Fixed Asset
*   Stock
*   Other Current Liability
*   Long Term Liability
*   Other Liability
*   Equity
*   Income
*   Other Income
*   Expense
*   Cost of Goods Sold
*   Other Expense

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## Reports for Sub-Accounts

The changes in credit and debit of the sub-accounts will be directly reflected in the **Profit and Loss** Report, **Cash Flow Statement**, **Balance Sheet**, **Trial Balance** and **General Ledger**.

Zoho Books allows you to view the reports either in **Collapsed** view or **Expanded** view. **Collapsed** view displays the parent accounts while the **Expanded** view displays a drill down report along with the sub-accounts.

### Profit and Loss

To view the effect of sub accounts in the **Profit and Loss** report:

*   Go to the **Reports** module on the left sidebar.
*   Select **Profit and Loss** under **Business Overview**.

![New Sub Account Accountant Image](/sa/books/help/images/accountant/sa_profit_and_loss.png)

Click **Collapse All** to see only the parent accounts.

### Cash Flow Statement

To view the effect of sub accounts in the **Cash Flow Statement** report:

*   Go to the **Reports** module on the left sidebar.
*   Select **Cash Flow Statement** under **Business Overview**.

![New Sub Account Accountant Image](/sa/books/help/images/accountant/sa_cash_flow.png)

### Balance Sheet

To view the effect of sub accounts in the **Balance Sheet** report:

*   Go to the **Reports** module on the left sidebar.
*   Select **Balance Sheet** under **Business Overview**.

![New Sub Account Accountant Image](/sa/books/help/images/accountant/sa_balance_sheet.png)

### General Ledger

To view the effect of sub accounts in the **General Ledger** report:

*   Go to the **Reports** module on the left sidebar.
*   Select **General Ledger** under **Accountant**.

![New Sub Account Accountant Image](/sa/books/help/images/accountant/sa_general_ledger.png)

### Trial Balance

To view the effect of sub accounts in the **Trial Balance** report:

*   Go to the **Reports** module on the left sidebar.
*   Select **Trial Balance** under **Accountant**.

![New Sub Account Accountant Image](/sa/books/help/images/accountant/sa_trial_balance.png)

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