Which are the accounts under which we cannot create a sub-account?

We can add subaccounts to whichever account you want, @konthawo1030-gma. I'd be happy to walk you through the process and explain how they work in the program.

You can organize your expenses, income, and other account types by using subaccounts in QuickBooks Online. This means we can add one to all the accounts on your COA, except for the A/R and A/P. This is because the system will sync to those initially set as default accounts.

Here's how:

1. Go to the Gear icon and select the Chart of Accounts.
2. Select New. You’ll see a window labelled either Account or New category, depending on your account,

See this article for the next steps according to the option you see: Create a new subaccount. This also includes the instructions if you want to change an existing account into a subaccount. You can also add it under the existing one or create a new parent account first if necessary.

I’ve included these resources to help you more with handling your chart of accounts:

• Make an account inactive on your chart of accounts
• Use account numbers in your chart of accounts

If I can be of any further assistance, please don't hesitate to let me know by tagging my name in the comment section. I'm always available here and ready to help.