When creating a ledger account, you have the option to set that account as a sub-account. You can do that by checking the Make this a sub-account checkbox. This will help you to organize your ledger accounts as parent and child accounts
- Payment Clearing
- Credit Card
- Trust Liability
When you check the Make this a sub-account checkbox, you will see a new Parent Account field.
The Parent Account field will let you choose from all existing accounts of the selected account type, in this case Income. Some of the accounts are displayed as a bulleted list in the dropdown, this means these accounts are sub-accounts.
Once you have filled out the required fields, click Create
You will see the sub-accounts listed under the parent account on the Chart of Accounts page.
You can also do this via an import. You can read more about it at: Import Chart of Accounts.