An account in IBM® Marketing Operations represents a specific corporate General Ledger (GL) account that is established by a finance department to track and control expenditures and cash flows. Accounts are a feature of the optional Financial Management module.
Marketing Operations breaks down accounts into top-level accounts and subaccounts. You can create a hierarchy by adding subaccounts to top-level accounts and to other subaccounts: Subaccounts display under the top-level and parent accounts on the
Settings > Marketing Operations Settings > Account Definitions page.