Apple Mac2014 - Types of Items; Adding or Editing Items

QuickBooks for Mac 2014 User’s Guide 50
What happens
The balances of subaccounts are added to their parent account balance in the chart of accounts. The register of a
parent account shows all the transactions in the subaccounts.
When you reconcile a balance sheet account that has subaccounts (such as a joint checking account), reconcile the
parent account, so that you reconcile all transactions for that account.
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