ODOO BEHAVIOUR

For simplicity of end-user, Odoo removes the notion of parent account in the chart of account.

In v13, Odoo introduced the notion of Account Groups, which can replace parent account but without predefined library.

CLUEDOO BEHAVIOUR

Cluedoo proposes a list of library for account groups: French, Chinese (full and simplified), Indonesia, Generic  Account Groups.

This module install Account Groups for French Odoo Standard Chart of Account.

MODULE +

In the French CoA, some ledger account of type "normal" have the same name and so it's really required to see the full name to get the meaning of the related normal ledger account.

Moreover, if only the final ledger account is required to make bookkeeping, all the structured charts of account with intermediate levels are required from a reporting point of view.

CLUEDOO RECOMMENDATION

Cluedoo best practice is to work with hierarchy on all the dimension (ledger account, analytic account, product categories) but only at key-user level and being transparent for end-user. This methodology ensures a clean organization, easy-to-use database for end-user and high level of granularity in your reporting and for your KPI. 

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In developer mode, go to Accounting → Configuration → Account Groups. We have the list French account groups provided by Cluedoo