There are many different ways to set up a business account hierarchy. You can start with the Business Accounts setup which is available from the New Account Hierarchy assistant, or you could build one manually. To access the prebuilt Business Accounts, start GnuCash and click on File → New File and proceed until you see the list of available accounts, select Business Accounts.

The prebuilt Business Account hierarchy will not meet your needs exactly. You will need make adjustments to the hierarchy so that it will meet your particular needs. It should be close enough, however, that it is recommended you begin with it.

To use GnuCash’s integrated accounts receivable system, you must first set up a special account (usually a sub-account under Assets) to hold transactions for receivables. This account must be defined with account type A/Receivable. GnuCash will use this account to place transactions related to the integrated accounts receivable system.

To use GnuCash’s integrated accounts payable system, you must first set up an account (usually a sub-account under Liabilities) to hold transactions for payables. This account must be defined with account type A/Payable. GnuCash will use this account to place transactions related to the integrated accounts payable system.

You need to add additional accounts to this hierarchy for it to be useful.

	Nota
	You do not need to create an individual A/R account for each customer. GnuCash keeps track of customers internally and provides per-customer reports based on the internal tracking. The same applies to A/P and vendors.

	Nota
	If you deal with customers in more than one currency you will need a separate Accounts Receivable account for each currency. If you deal with vendors in more than one currency you will need a separate Accounts Payable account for each currency.

	Nota
	Transactions involving an Accounts Receivable or Accounts Payable account should not be added, changed or deleted in any way other than by using Post/Unpost Bill/Invoice/Voucher or Process Payment!