# Special Accounts **URL:** \ **Category:** Uncategorized\ **Created:** [May 19, 2017, 1:37pm UTC](https://forum.manager.io/t/special-accounts/9622 "2017-05-19T13:37:37Z")\ **Posts on this page:** 1\ **Showing post:** 2
**Author:** ![Brucanna](https://sea1.discourse-cdn.com/flex019/user_avatar/forum.manager.io/brucanna/32/1960_2.png) [@Brucanna](https://forum.manager.io/u/Brucanna)\ **Post date:** [May 19, 2017, 1:56pm UTC](https://forum.manager.io/t/special-accounts/9622/2 "2017-05-19T13:56:48Z")
> [@yameen101](#): > > Is there any guide available on use and purpose of special accounts? There doesn’t appear to be but essentially Special Accounts acts as sub-accounts for other accounts. In essence, you create BS Assets. Liability, Equity custom control accounts which can then have any number of sub accounts. For example, if you were operating a property rental business, you would create one rental bond custom control account and then create a Special Accounts for each individual rental bond. Read the below release notes for further discussion: > [@\[16.8.41\] Added ability to create custom subsidiary ledgers](https://forum.manager.io/t/16-8-41-added-ability-to-create-custom-subsidiary-ledgers/6673): > > The latest version supports custom subsidiary ledgers. A subsidiary ledger is a group of similar accounts whose combined balances equal the balance of a specific balance sheet account. An example of a subsidiary ledger is “accounts receivable” where the balances of all customers accounts equal the balance of the Accounts receivable account on the balance sheet. Or inventory, where the total value of all inventory items on hand equals the balance of the Inventory on hand account. Some businesse… --- _[View the full topic](https://forum.manager.io/t/special-accounts/9622)._