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DnR75040
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I had the same problem - QB Pro not letting me add a sub account to my 320 Owner Equity Account .....

So I set up a totally separate account with sub-accounts under the Equity portion of my chart of accounts as follows:

310 / Owner Investments

     310-1 / Owner Contributions

     310-2 / Owner Draws

That way, my accountant can clearly know my intent with respect to my postings.

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