Accounts
A top-level account represents a specific corporate general ledger account established by a finance department for the purpose of tracking and controlling expenditures and cash flows for a certain area of the business. This account tracks budget needs and expenditures at weekly and monthly levels and then aggregates them to quarterly and yearly levels.
Accounts may have subaccounts. Depending on the account structure at your company, the subaccounts also may represent specific general ledger accounts, or they may have been created to represent a greater level of granularity that marketing wants to track, even if the general ledger structure doesn't include that level of detail.