The sub accounts are the ones that have the transactions, and because they are sub-accounts to the master account you can reconcile the master account and all of the sub-account transactions will be included in the register for the master account that you are reconciling. The master account typically only has interest or annual fees posted to it, and of course payments. You add the interest and/or annual fees manually, as there are few, the payments are transferred to the master account. There is no need to setup the master account as a sub-account.