diff --git a/.gitignore b/.gitignore
index 551cb32..856a2bd 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,2 +1,3 @@
 *.*~
 *.pyc
+.ruff_cache/
diff --git a/account_sub_accounts/README.rst b/account_sub_accounts/README.rst
new file mode 100644
index 0000000..4977746
--- /dev/null
+++ b/account_sub_accounts/README.rst
@@ -0,0 +1,51 @@
+====================
+account_sub_accounts
+====================
+
+Add sub-account fields in res.partners and account.move.line, and sync them.
+
+Installation
+============
+
+Use Odoo normal module installation procedure to install
+``account_sub_account``.
+
+Description
+===========
+
+- adds sub_account_customer and sub_account_supplier to res.partner model
+- adds sub_account_customer and sub_account_supplier to account.move.line model
+- when a account.move.line is created, sub_account_customer and sub_account_supplier fields are sync with the parner_id corresponding values
+
+Known issues / Roadmap
+======================
+
+None yet.
+
+Bug Tracker
+===========
+
+Bugs are tracked on `our issues website <https://github.com/elabore-coop/account-tools/issues>`_. In case of
+trouble, please check there if your issue has already been
+reported. If you spotted it first, help us smashing it by providing a
+detailed and welcomed feedback.
+
+Credits
+=======
+
+Contributors
+------------
+
+* Stéphan Sainléger - https://github.com/stephansainleger
+
+Funders
+-------
+
+The development of this module has been financially supported by:
+* Elabore (https://elabore.coop)
+
+
+Maintainer
+----------
+
+This module is maintained by Elabore.
diff --git a/account_sub_accounts/__init__.py b/account_sub_accounts/__init__.py
new file mode 100644
index 0000000..0650744
--- /dev/null
+++ b/account_sub_accounts/__init__.py
@@ -0,0 +1 @@
+from . import models
diff --git a/account_sub_accounts/__manifest__.py b/account_sub_accounts/__manifest__.py
new file mode 100644
index 0000000..52ae62c
--- /dev/null
+++ b/account_sub_accounts/__manifest__.py
@@ -0,0 +1,22 @@
+{
+    "name": "Account Sub-accounts",
+    "version": "18.0.1.0.0",
+    "summary": "Add sub-account fields in res.partners and account.move.line, "
+    "and sync them.",
+    "author": "Elabore",
+    "website": "https://git.elabore.coop/elabore/account-tools",
+    "license": "AGPL-3",
+    "category": "Accounting",
+    "depends": [
+        "account",
+        "base",
+    ],
+    "data": [
+        "views/res_partner_views.xml",
+        "views/account_move_line_views.xml",
+    ],
+    "installable": True,
+    "auto_install": False,
+    "application": False,
+    "assets": {},
+}
diff --git a/account_sub_accounts/i18n/account_sub_accounts.pot b/account_sub_accounts/i18n/account_sub_accounts.pot
new file mode 100644
index 0000000..4d5c87f
--- /dev/null
+++ b/account_sub_accounts/i18n/account_sub_accounts.pot
@@ -0,0 +1,45 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* account_sub_accounts
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 16.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2025-04-25 08:27+0000\n"
+"PO-Revision-Date: 2025-04-25 08:27+0000\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: account_sub_accounts
+#: model:ir.model,name:account_sub_accounts.model_res_partner
+msgid "Contact"
+msgstr ""
+
+#. module: account_sub_accounts
+#: model:ir.model.fields,field_description:account_sub_accounts.field_account_move_line__sub_account_customer
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_partner__sub_account_customer
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_users__sub_account_customer
+msgid "Custommer sub-account"
+msgstr ""
+
+#. module: account_sub_accounts
+#: model:ir.model,name:account_sub_accounts.model_account_move_line
+msgid "Journal Item"
+msgstr ""
+
+#. module: account_sub_accounts
+#: model_terms:ir.ui.view,arch_db:account_sub_accounts.res_partner_form_sub_accounts_view
+msgid "Sub-accounts"
+msgstr ""
+
+#. module: account_sub_accounts
+#: model:ir.model.fields,field_description:account_sub_accounts.field_account_move_line__sub_account_supplier
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_partner__sub_account_supplier
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_users__sub_account_supplier
+msgid "Supplier sub-account"
+msgstr ""
diff --git a/account_sub_accounts/i18n/fr.po b/account_sub_accounts/i18n/fr.po
new file mode 100644
index 0000000..50b2d1a
--- /dev/null
+++ b/account_sub_accounts/i18n/fr.po
@@ -0,0 +1,45 @@
+# Translation of Odoo Server.
+# This file contains the translation of the following modules:
+# 	* account_sub_accounts
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Odoo Server 18.0\n"
+"Report-Msgid-Bugs-To: \n"
+"POT-Creation-Date: 2025-04-25 08:29+0000\n"
+"PO-Revision-Date: 2025-04-25 10:30+0200\n"
+"Last-Translator: \n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: account_sub_accounts
+#: model:ir.model,name:account_sub_accounts.model_res_partner
+msgid "Contact"
+msgstr ""
+
+#. module: account_sub_accounts
+#: model:ir.model.fields,field_description:account_sub_accounts.field_account_move_line__sub_account_customer
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_partner__sub_account_customer
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_users__sub_account_customer
+msgid "Custommer sub-account"
+msgstr "Compte auxiliaire client"
+
+#. module: account_sub_accounts
+#: model:ir.model,name:account_sub_accounts.model_account_move_line
+msgid "Journal Item"
+msgstr "Écriture comptable"
+
+#. module: account_sub_accounts
+#: model_terms:ir.ui.view,arch_db:account_sub_accounts.res_partner_form_sub_accounts_view
+msgid "Sub-accounts"
+msgstr "Comptes auxiliaires"
+
+#. module: account_sub_accounts
+#: model:ir.model.fields,field_description:account_sub_accounts.field_account_move_line__sub_account_supplier
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_partner__sub_account_supplier
+#: model:ir.model.fields,field_description:account_sub_accounts.field_res_users__sub_account_supplier
+msgid "Supplier sub-account"
+msgstr "Compte auxiliaire fournisseur"
diff --git a/account_sub_accounts/models/__init__.py b/account_sub_accounts/models/__init__.py
new file mode 100644
index 0000000..d5b2a53
--- /dev/null
+++ b/account_sub_accounts/models/__init__.py
@@ -0,0 +1,2 @@
+from . import res_parter
+from . import account_move_line
diff --git a/account_sub_accounts/models/account_move_line.py b/account_sub_accounts/models/account_move_line.py
new file mode 100644
index 0000000..a3657b7
--- /dev/null
+++ b/account_sub_accounts/models/account_move_line.py
@@ -0,0 +1,13 @@
+from odoo import fields, models
+
+
+class AccountMoveLine(models.Model):
+    _inherit = "account.move.line"
+
+    sub_account_customer = fields.Char(
+        string="Custommer sub-account", related="partner_id.sub_account_customer"
+    )
+
+    sub_account_supplier = fields.Char(
+        string="Supplier sub-account", related="partner_id.sub_account_supplier"
+    )
diff --git a/account_sub_accounts/models/res_parter.py b/account_sub_accounts/models/res_parter.py
new file mode 100644
index 0000000..610ec59
--- /dev/null
+++ b/account_sub_accounts/models/res_parter.py
@@ -0,0 +1,8 @@
+from odoo import fields, models
+
+
+class Partner(models.Model):
+    _inherit = "res.partner"
+
+    sub_account_customer = fields.Char(string="Custommer sub-account")
+    sub_account_supplier = fields.Char(string="Supplier sub-account")
diff --git a/account_sub_accounts/views/account_move_line_views.xml b/account_sub_accounts/views/account_move_line_views.xml
new file mode 100644
index 0000000..8735344
--- /dev/null
+++ b/account_sub_accounts/views/account_move_line_views.xml
@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<odoo>
+    <record id="account_move_line_tree_sub_accounts_view" model="ir.ui.view">
+        <field name="name">Account Move Line sub-accounts tree view</field>
+        <field name="model">account.move.line</field>
+        <field name="inherit_id" ref="account.view_move_line_tree" />
+        <field name="arch" type="xml">
+            <xpath expr="//field[@name='analytic_distribution']" position="after">
+                <field name="sub_account_customer" optional="hide" />
+                <field name="sub_account_supplier" optional="hide" />
+            </xpath>
+        </field>
+    </record>
+</odoo>
diff --git a/account_sub_accounts/views/res_partner_views.xml b/account_sub_accounts/views/res_partner_views.xml
new file mode 100644
index 0000000..a36ecb7
--- /dev/null
+++ b/account_sub_accounts/views/res_partner_views.xml
@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<odoo>
+    <record id="res_partner_form_sub_accounts_view" model="ir.ui.view">
+        <field name="name">Res Partner sub-accounts form view</field>
+        <field name="model">res.partner</field>
+        <field name="inherit_id" ref="account.view_partner_property_form" />
+        <field name="arch" type="xml">
+            <xpath expr="//page[@name='accounting']/group" position="inside">
+                <group string="Sub-accounts" name="sub_accounts">
+                    <field name="sub_account_customer" />
+                    <field name="sub_account_supplier" />
+                </group>
+            </xpath>
+        </field>
+    </record>
+</odoo>