Sub-accounts let you organize your financial data in more detail while keeping your Chart of Accounts neat and structured. Think of them like folders and subfolders on your computer—they help you track and manage your finances efficiently without losing sight of the bigger picture.
Let’s explore how to set them up step by step.
Scenario: Tracking Sales by Platform
If you run an e-commerce business selling on multiple platforms like Shopee, Lazada, and your website, you can create a parent account to track total sales and link sub-accounts for each platform to monitor revenue separately.
Step 1: Create a new Parent Account
Navigate to Accounting > Chart of Accounts > Click +New.
Create an account named 5011 - All Sales.
Assign an account code based on your preference.
Why Create a New Parent Account?
Bukku’s default income account is [5000 - Sales Income], which is automatically assigned in Company Settings.
Using a new account as the parent makes it easier to link sub-accounts without restrictions.
If an account is linked to transactions or settings, it cannot be set as a parent account.
For example, if [5000 - Sales Income] is set as the default account at Control Panel > Company Settings > Accounts, it cannot be used as a parent account.
⚠️ Important:
If you still select Bukku’s default income account [5000 - Sales Income] as the parent account, you will see a warning message stating that the selected parent account is already in use.
If you proceed, all transactions and settings linked to the parent account will be reassigned to the new account.
This means transactions originally recorded under [5000 - Sales Income] will be moved to the newly created account—which may not be your intention.
Be cautious when setting up your parent account to avoid unintended changes.
Step 2: Create Sub-Accounts
Once the parent account is set up, you can create sub-accounts to track sales from each platform:
Go to Accounting > Chart of Accounts > + New.
Create the following sub-accounts:
Sales - Shopee
Sales - Lazada
Sales - Website
Sales - Others
Assign [5011 - All Sales] as the parent account for each sub-account.
Leave the account code field blank if you want the system to auto-generate codes in sequence (e.g., Lazada Sales may be assigned 5011-02 automatically upon saving).
Outcome:
Once completed, your Chart of Accounts will display a structured breakdown like this:
In your Profit & Loss (P&L) report, the total of all sub-accounts will roll up into the parent account.
Note: The parent account itself should not have direct transactions—its balance comes from the sub-accounts.
Step 3 - Set a Default Income Account (Optional)
If you want [5011-04 - Sales - Others] to be your default income account:
Go to Control Panel > Company Settings > Accounts > Income Account.
Select [5011-04 - Sales - Others] and click Save.
Frequently Asked Questions (FAQ)
How can I make a sub-account under a parent account that already has transactions?
Move or delete the existing transactions first. Once the parent account is free from transactions and settings, you can assign sub-accounts.
How many levels of sub-accounts can I create?
Bukku supports only two levels: a parent account and its sub-accounts. Sub-accounts cannot have their own sub-accounts.
How do I change a parent account back to a regular or independent account?
Go to Accounting > Chart of Accounts, click 'View' on each sub-account, remove the parent account assignment, and save the changes.
Can I hide sub-accounts in the Profit & Loss (P&L) report?
Yes, you can choose to display only the parent account and hide the sub-accounts for a simplified view.
