To Set Account Restrictions
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Go to Lists > Accounting > Accounts.
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Click Edit next to the account you want to restrict.
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To restrict the account by department, select a department in the Restrict to Department dropdown list.
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To restrict the account by class, select a class in the Restrict to Class dropdown list.
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To restrict the account by location, select a location in the Restrict to Location dropdown list.
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If you use NetSuite OneWorld, to restrict the account by subsidiary, select a subsidiary in the Subsidiaries dropdown list.
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Click Save.