Attaching unused posting accounts

You can view all of the posting accounts that are not used by any chart of accounts and attach them to a chart.

Select Financials > Global Ledger > Setup > Finance Enterprise Group > Chart Account Compare.
On the Accounts Not Used In Chart section, select the account and click Actions > Add Posting Account To Chart.
Specify this information:

Chart

Select the chart to add the account to.

Parent Account

Select the summary account chart to add the posting account to.
Click OK.