1/ Sub-Account is used to easily identify the relationship between a Parent and a child customer in the customer list.

2/ Noted that this relationship does not have any effect on financial document nor sales report. They will still be treated as separate account for accounting purposes. The only difference is that you can see the relationship between them in various documents such as customer list, Aged receivables, etc.
In Aged Receivable, the filter Include Child Account and Exclude Childe account means do you want to show the child account that tagged to that Parent or not. It would not combine the amount.
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