diff --git a/htdocs/accountancy/admin/account.php b/htdocs/accountancy/admin/account.php
index c495a42d69f..1798e8d3eb7 100644
--- a/htdocs/accountancy/admin/account.php
+++ b/htdocs/accountancy/admin/account.php
@@ -414,18 +414,24 @@ if ($resql)
 		// Account parent
 		if (!empty($arrayfields['aa.account_parent']['checked']))
 		{
-			if (!empty($obj->account_parent))
+			// Note: obj->account_parent is a foreign key to a rowid. It is field in child table and obj->rowid2 is same, but in parent table.
+			// So for orphans, obj->account_parent is set but not obj->rowid2
+			if (!empty($obj->account_parent) && !empty($obj->rowid2))
 			{
+				print "<td>";
+				print '<!-- obj->account_parent = '.$obj->account_parent.' obj->rowid2 = '.$obj->rowid2.' -->';
 				$accountparent->id = $obj->rowid2;
 				$accountparent->label = $obj->label2;
-				$accountparent->account_number = $obj->account_number2;
-
-				print "<td>";
+				$accountparent->account_number = $obj->account_number2;	// Sotre an account number for output
 				print $accountparent->getNomUrl(1);
 				print "</td>\n";
 				if (!$i) $totalarray['nbfield']++;
 			} else {
-				print '<td>&nbsp;</td>';
+				print '<td>';
+				if (!empty($obj->account_parent)) {
+					print '<!-- Bad value for obj->account_parent = '.$obj->account_parent.': is a rowid that does not exists -->';
+				}
+				print '</td>';
 				if (!$i) $totalarray['nbfield']++;
 			}
 		}
diff --git a/htdocs/accountancy/admin/subaccount.php b/htdocs/accountancy/admin/subaccount.php
index c70f7730f89..4b44bd35149 100644
--- a/htdocs/accountancy/admin/subaccount.php
+++ b/htdocs/accountancy/admin/subaccount.php
@@ -100,7 +100,9 @@ if (empty($reshook))
 
 $form = new Form($db);
 
-llxHeader('', $langs->trans("ReportThirdParty"));
+$title = $langs->trans('ChartOfIndividualAccountsOfSubsidiaryLedger');
+
+llxHeader('', $title);
 
 // Customer
 $sql = "SELECT sa.rowid, sa.nom as label, sa.code_compta as subaccount, '0' as type, sa.entity";
@@ -268,7 +270,7 @@ if ($resql)
 	print '<input type="hidden" name="sortorder" value="'.$sortorder.'">';
 	print '<input type="hidden" name="contextpage" value="'.$contextpage.'">';
 
-	print_barre_liste($langs->trans('ReportThirdParty'), $page, $_SERVER["PHP_SELF"], $param, $sortfield, $sortorder, '', $num, $nbtotalofrecords, 'title_accountancy', 0, '', '', $limit, 0, 0, 1);
+	print_barre_liste($title, $page, $_SERVER["PHP_SELF"], $param, $sortfield, $sortorder, '', $num, $nbtotalofrecords, 'title_accountancy', 0, '', '', $limit, 0, 0, 1);
 
 	print '<div class="warning">'.$langs->trans("WarningCreateSubAccounts").'</div>';
 
diff --git a/htdocs/langs/en_US/accountancy.lang b/htdocs/langs/en_US/accountancy.lang
index 0b6c90f23e5..24255577b11 100644
--- a/htdocs/langs/en_US/accountancy.lang
+++ b/htdocs/langs/en_US/accountancy.lang
@@ -24,7 +24,8 @@ Journals=Journals
 JournalFinancial=Financial journals
 BackToChartofaccounts=Return chart of accounts
 Chartofaccounts=Chart of accounts
-ChartOfSubaccounts=Chart of subaccounts
+ChartOfSubaccounts=Chart of individual accounts
+ChartOfIndividualAccountsOfSubsidiaryLedger=Chart of individual accounts of the subsidiary ledger
 CurrentDedicatedAccountingAccount=Current dedicated account
 AssignDedicatedAccountingAccount=New account to assign
 InvoiceLabel=Invoice label
diff --git a/htdocs/langs/en_US/admin.lang b/htdocs/langs/en_US/admin.lang
index 8d64fe1a8d6..f8912b87eeb 100644
--- a/htdocs/langs/en_US/admin.lang
+++ b/htdocs/langs/en_US/admin.lang
@@ -658,7 +658,7 @@ Module50200Desc=Offer customers a PayPal online payment page (PayPal account or
 Module50300Name=Stripe
 Module50300Desc=Offer customers a Stripe online payment page (credit/debit cards). This can be used to allow your customers to make ad-hoc payments or payments related to a specific Dolibarr object (invoice, order etc...)
 Module50400Name=Accounting (double entry)
-Module50400Desc=Accounting management (double entries, support general and auxiliary ledgers). Export the ledger in several other accounting software formats.
+Module50400Desc=Accounting management (double entries, support General and Subsidiary Ledgers). Export the ledger in several other accounting software formats.
 Module54000Name=PrintIPP
 Module54000Desc=Direct print (without opening the documents) using Cups IPP interface (Printer must be visible from server, and CUPS must be installed on server).
 Module55000Name=Poll, Survey or Vote