I am the accountant for a nonprofit, and in other platforms we use bank subaccounts to record status of fund with respect to "restrictions". For profit enterprises do not have a similar concern. 

For example, in nonprofit accounting, donations received may be unrestricted, temporarily restricted, or permanently restricted. These may be comingled in a single bank account, there only needs to be an accounting distinction. When such funds are expended or their restriction(s) are removed, it is a simple matter to account for that. 

But we perform reconciliations on the topic level account only, because all transactions are mirrored there. 

Does Zoho Books have this feature, and if not, why not?