Chart of Accounts Structure - Recommended Approach

Hello,  

I want to know the recommended approach of Chart of Accounts.

1- We create a segment named account and another segment name sub-account then make sub-account dependent on account?

2- We create a segment named natural account and use parent-child feature. All segments are independent in this approach.

Looking forward to valuable input.

Regards,

Essmaeel

Second approach is recommended. Youcan use dependent account segments when you want a "context-sensitive" segment, but avoid it if possible. Use the Cross Validation Segment Rules instead, as some functions may not work properly with dependent segments (for example the AHE - Account Hierarchy Editor). Please refer following note