> I don't understand what you mean "summarize", but you can find
> childless accounts using NOT EXISTS clause.

Thanks for replying... I'm sure my english doesn't help !! And probably I choose
a bad example in my first post...
Let's say I want all the accounts that affect (summarize is not the right word?
"adds" may be?) to the account 1400, so the accounts I need are: (again, marked
with "*")

1000
1100 (summarizes in 1000)
1200 (summarizes in 1000)
1210 (summarizes in 1200)
1220 (summarizes in 1200)
1300 (summarizes in 1000)
1400 (summarizes in 1000)
1410 (summarizes in 1400) *
1420 (summarizes in 1400)
1421 (summarizes in 1420) *
1422 (summarizes in 1420) *

As you can see they aren't just the "childless" records, but all that affect to
1400 account.

With "summarize" I mean, that if I make an entry of $10 to the 1421 account, the
account 1420 will receive $10 also and again, the account 1400 will receive $10.
Because: 1421 affects 1420 which affects 1400.

I hope I'm clear now!! I thanks for your time!

-s