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how to set and create hierarchy in chart of accounts

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Since Odoo 9.0 you create hierarchies for reporting purposes by using account tags. The account structure itself remains flat according to the new accounting paradigm introduced with Odoo 9.0.

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i need to create hierarchy in chart of accounts like i have to create sub accounts under parent account and again i have to create accounts under those sub accounts like that it should go on

If it is absolutely necessary for legal reasons in a particular jurisdiction, you can look at the Odoo code of version 8.0, maybe there is also a localization available for a particular country, but I do not remember for which country or if at all.

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Actually i want to know how it can be implemented in odoo13 through coding