diff --git a/client/src/common/classes.js b/client/src/common/classes.js
index ba9837ce7..fed98ed41 100644
--- a/client/src/common/classes.js
+++ b/client/src/common/classes.js
@@ -40,6 +40,8 @@ const CLASSES = {
   DATATABLE_EMPTY_STATUS_DESC: 'datatable-empty-status__desc',
   DATATABLE_EMPTY_STATUS_ACTIONS: 'datatable-empty-status__actions',
 
+  SELECT_LIST_FILL_POPOVER: 'select-list--fill-popover',
+
   ...Classes,
 };
 
diff --git a/client/src/components/AccountsSelectList.js b/client/src/components/AccountsSelectList.js
index 4b1f67593..5eae83ea0 100644
--- a/client/src/components/AccountsSelectList.js
+++ b/client/src/components/AccountsSelectList.js
@@ -4,6 +4,7 @@ import { Select } from '@blueprintjs/select';
 import { FormattedMessage as T } from 'react-intl';
 import classNames from 'classnames';
 import { isEmpty } from 'lodash';
+import { CLASSES } from 'common/classes';
 
 export default function AccountsSelectList({
   accounts,
@@ -12,6 +13,7 @@ export default function AccountsSelectList({
   defaultSelectText = 'Select account',
   onAccountSelected,
   disabled = false,
+  popoverFill = false,
   filterByRootTypes = [],
   filterByTypes = [],
   filterByNormal
@@ -61,7 +63,7 @@ export default function AccountsSelectList({
   const accountItem = useCallback((item, { handleClick, modifiers, query }) => {
     return (
       <MenuItem
-        text={item.name}
+        text={item.htmlName || item.name}
         label={item.code}
         key={item.id}
         onClick={handleClick}
@@ -100,11 +102,13 @@ export default function AccountsSelectList({
       noResults={<MenuItem disabled={true} text={<T id={'no_accounts'} />} />}
       itemRenderer={accountItem}
       itemPredicate={filterAccountsPredicater}
-      popoverProps={{ minimal: true }}
+      popoverProps={{ minimal: true, usePortal: !popoverFill, inline: popoverFill }}
       filterable={true}
       onItemSelect={onAccountSelect}
       disabled={disabled}
-      className={classNames('form-group--select-list')}
+      className={classNames('form-group--select-list', {
+        [CLASSES.SELECT_LIST_FILL_POPOVER]: popoverFill,
+      })}
     >
       <Button
         disabled={disabled}
diff --git a/client/src/store/accounts/accounts.selectors.js b/client/src/store/accounts/accounts.selectors.js
index 4c086dfe6..7a35e9bd6 100644
--- a/client/src/store/accounts/accounts.selectors.js
+++ b/client/src/store/accounts/accounts.selectors.js
@@ -1,12 +1,13 @@
 import { createSelector } from 'reselect';
+import { repeat } from 'lodash';
 import { pickItemsFromIds, getItemById } from 'store/selectors';
-import { flatToNestedArray } from 'utils';
+import { flatToNestedArray, treeToList } from 'utils';
 
 const accountsViewsSelector = (state) => state.accounts.views;
 const accountsDataSelector = (state) => state.accounts.items;
 const accountsCurrentViewSelector = (state) => state.accounts.currentViewId;
 const accountIdPropSelector = (state, props) => props.accountId;
-const accountsListSelector = (state) => state.accounts.list;
+const accountsListSelector = (state) => state.accounts.listTree;
 
 export const getAccountsItems = createSelector(
   accountsViewsSelector,
@@ -30,8 +31,23 @@ export const getAccountsListFactory = () =>
   createSelector(
     accountsListSelector,
     accountsDataSelector,
-    (accounts, accountsItems) => {
-      return pickItemsFromIds(accountsItems, accounts);
+    (accountsTree, accountsItems) => {
+      return treeToList(accountsTree, {
+        idFieldKey: 'id',
+        childrenFieldKey: 'children',
+        nodeMapper: (node, depth) => {
+          const account = accountsItems[node.id];
+          const spaceChar = String.fromCharCode(160);
+
+          return {
+            ...account,
+            htmlName: (depth > 1)
+              ? (`${repeat(spaceChar, (depth - 1) * 2)}${account.name}`) :
+                account.name,
+            depth,
+          };
+        }
+      });
     },
   );
 
diff --git a/client/src/utils.js b/client/src/utils.js
index 12b7750ee..f9e7cc777 100644
--- a/client/src/utils.js
+++ b/client/src/utils.js
@@ -1,8 +1,6 @@
 import moment from 'moment';
 import _ from 'lodash';
-import {
-  Intent,
-} from '@blueprintjs/core';
+import { Intent } from '@blueprintjs/core';
 import Currency from 'js-money/lib/currency';
 import PProgress from 'p-progress';
 import accounting from 'accounting';
@@ -270,13 +268,12 @@ export const orderingLinesIndexes = (lines, attribute = 'index') => {
   return lines.map((line, index) => ({ ...line, [attribute]: index + 1 }));
 };
 
-
 export const transformToObject = (arr, key) => {
-  return arr.reduce(function(acc, cur, i) {
+  return arr.reduce(function (acc, cur, i) {
     acc[key ? cur[key] : i] = cur;
     return acc;
   }, {});
-}
+};
 
 export const itemsStartWith = (items, char) => {
   return items.filter((item) => item.indexOf(char) === 0);
@@ -284,15 +281,90 @@ export const itemsStartWith = (items, char) => {
 
 export const saveInvoke = (func, ...rest) => {
   return func && func(...rest);
-}
+};
 
 export const transformToForm = (obj, emptyInitialValues) => {
   return _.pickBy(
     obj,
     (val, key) => val !== null && Object.keys(emptyInitialValues).includes(key),
-  )
+  );
+};
+
+export function inputIntent({ error, touched }) {
+  return error && touched ? Intent.DANGER : '';
 }
 
-export function inputIntent({ error, touched }){
-  return error && touched ? Intent.DANGER : '';
-}
\ No newline at end of file
+export function listToTree(
+  inputList,
+  {
+    idFieldKey = 'id',
+    parentFieldKey = 'parent_account_id',
+    nodeMapper = (node) => ({ ...node }),
+  },
+) {
+  var map = {},
+    node,
+    roots = [],
+    i;
+  const list = inputList.map((item) => nodeMapper(item));
+
+  for (i = 0; i < list.length; i += 1) {
+    map[list[i][idFieldKey]] = i;
+    list[i].children = [];
+  }
+  for (i = 0; i < list.length; i += 1) {
+    node = list[i];
+
+    if (node[parentFieldKey]) {
+      list[map[node[parentFieldKey]]].children.push(node);
+    } else {
+      roots.push(node);
+    }
+  }
+  return roots;
+}
+
+export function treeToList(
+  list,
+  {
+    idFieldKey = 'id',
+    childrenFieldKey = 'children',
+    nodeMapper = (node, depth) => node,
+  },
+) {
+  let depth = 0;
+
+  const walker = (tree) => {
+    return tree.reduce(function (acc, o) {
+      depth += 1;
+
+      if (o[idFieldKey]) {
+        acc.push(nodeMapper(o, depth));
+      }
+      if (o[childrenFieldKey]) {
+        acc = acc.concat(walker(o.children));
+      }
+      depth -= 1;
+      return acc;
+    }, []);
+  };
+  return walker(list);
+}
+
+export function defaultToTransform(
+  value,
+  defaultOrTransformedValue,
+  defaultValue,
+) {
+  const _defaultValue =
+    typeof defaultValue === 'undefined'
+      ? defaultOrTransformedValue
+      : defaultValue;
+
+  const _transfromedValue =
+    typeof defaultValue === 'undefined' ? value : defaultOrTransformedValue;
+
+  return value == null || value !== value || value === ''
+    ? _defaultValue
+    : _transfromedValue;
+}