## Documentation Index

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

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

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# What are the accounts that cannot have a sub-account or a parent account in Zoho Books?

Accounts in Zoho Books can either be created manually or could be system generated. Each account can have sub-accounts and parent accounts. However, there are few accounts that cannot have either of it. Here’s a list of such account types and account names:

**Account type:**  
Payment Clearing  
Credit Card  
Bank

**Account name:**  
Bad Debt  
Bank Fees And Charges  
Branch Account  
Cargo Expense Account  
Customer Advances  
Deferred Revenue  
Account Receivables  
Accounts Payable  
Discount  
Exchange Gain Or Loss  
Excise Payable  
Expense Payment  
Finished Goods  
GCC VAT payable  
Goods In Transit  
Input Excise  
Input VAT  
Inventory Asset  
Late Fee Income  
Opening Balance Adjustments  
Other Charges  
Output Excise  
Output VAT  
Retained Earnings  
Salaries And Employee Wages  
Salary And Bonus  
Sales To Customer (Cash)  
Shipping Charges  
Surcharge  
Tax Adjustments  
Tax Paid Expense  
Travel Account  
Unearned Revenue  
VAT Carried Forward  
Work In Progress