What are the accounts that cannot have a sub-account or a parent account in Zoho Books?

Accounts in Zoho Books can either be created manually or could be system generated. Each account can have sub-accounts and parent accounts. However, there are few accounts that cannot have either of it. Here’s a list of such account types and account names:

Account types:
Over Seas Tax payable
Payment Clearing
Credit Card
Bank

Account name:
Bad Debt
Accounts Payable
Account Receivables
Bank Fees And Charges
Branch Account
Customer Advances
Deferred Revenue
Discount
Exchange Gain Or Loss
Expense Payment
Finished Goods
Goods In Transit
Input Tax
Inventory Asset
Late Fee Income
Opening Balance Adjustments
Other Charges
Output Tax
Retained Earnings
Salaries And Employee Wages
Salary And Bonus
Sales To Customer (Cash)
Shipping Charges
Surcharge
Tax Adjustments
Tax Payable
Travel Account
Unearned Revenue
VAT Moss Payable
Work In Progress