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Just create an account & link up this account with the Parent Account.
Then the new account becomes the child account. or else if a particular account is having so many addresses then instead of creating parent child a/c u can add it in more addresses.
Linking of Parent A/c with child A/c. - In any a/c Form there will be one entity called parent account look up. Just Open the Child account & under parent account look up just type the a/c which you want to link it with & add it to child a/c.
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