I manage a parent company with multiple subsidiaries. Only the parent company has a cash bank account so it covers the bills for all the group.

Each time I need to create a long term debt to the parent company to reconcile with the bill that is settled (so the status becomes PAID). My thought was to create the debt in MISC and reconcile, but single lines isn't possible . 

How and where can I create the debt so I can reconcile with the bill?