Hello. In real life you don’t need separate sub-accounts per customer—keep all customer relations on a single Accounts Receivable account. In the General Ledger and Partner Ledger you can drill down that account by Partner, so you maintain a stable chart of accounts and avoid creating a new account every time a new customer appears.

That said, large companies sometimes assign special A/R accounts to specific partners. If you choose to do this, set the account on the partner record (tab Accounting). Do it thoughtfully, because each special account will show up on your balance sheet and add complexity—I’m not sure it’s necessary in your case, but it’s your call.

At ERPIXEL we also analyze customer settlements differently:

• we split it so that debit customer balances show under Assets and
• credit customer balances show under Liabilities

Meaning the A/R account appears twice on the balance sheet (Assets and Liabilities). This does not work in Odoo by default; it requires custom reporting/configuration.