how can Building a localization module (chart of account template ) where account have parent account and child's accounts in odoo 11
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You have a complete example here https://github.com/odoo/odoo/tree/12.0/addons/l10n_es/data
Since Odoo 9 and the new accounting framework, there is no such thing as a parent account anymore. Hierarchical aggregation of accounts is handled in reports. You can use the MIS Builder for this purpose. I don't know the reason why this is reintroduced in the spanish localization, but for many countries I know, this is not necessary and it is an unnecessary complexity.
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