Hi,

In Odoo, customer and supplier traceability is normally handled through the partner ledger, so you don’t need separate sub-accounts for each partner. All transactions can post to a single receivable/payable account (e.g., 411100 Customers), while reports break them down by partner.

If regulations or internal policy require individual accounts (e.g., 411101, 411102), you can create those sub-accounts in the Chart of Accounts and assign them directly to each partner in the Accounting tab. Transactions will then post to the partner’s account.

To consolidate, you use account groups, so sub-accounts like 411101 and 411102 roll up under the main account 411100. This way, you get both overall totals and detailed traceability.

 Best practice: stick with Odoo’s default (one account + partner ledger) unless you’re legally required to maintain sub-accounts.

Hope it helps