LedgerSMB has a mechanism called "Account headings". The headings are the opposite of what Intuit explains about Quickbooks for their subaccount support: Quickbooks splits an account into multiple and aggregates those new accounts into the old one for reporting. To achieve the same in LedgerSMB, you create multiple accounts and one or more headings. LedgerSMB then aggregates the totals of the accounts per heading. The system used by LedgerSMB closely resembles what MYOB describes about their accounts and headers.