diff --git a/accounting/templates/accounting/transactions/expense/form.html b/accounting/templates/accounting/transactions/expense/form.html
index 340a49f..36c60fc 100644
--- a/accounting/templates/accounting/transactions/expense/form.html
+++ b/accounting/templates/accounting/transactions/expense/form.html
@@ -44,9 +44,7 @@ First written: 2020/7/23
   {# TODO: To be done #}
   <input id="l10n-messages" type="hidden" value="{{ l10n_messages }}" />
   <input id="account-option-url" type="hidden" value="{% url "accounting:accounts.options" %}" />
-  <input id="debit-general-categories" type="hidden" value="{{ debit_general_categories }}" />
-  <input id="debit-travel-categories" type="hidden" value="{{ debit_travel_categories }}" />
-  <input id="debit-bus-categories" type="hidden" value="{{ debit_bus_categories }}" />
+  <input id="summary-categories" type="hidden" value="{{ summary_categories }}" />
   <div class="row form-group">
     <div class="col-sm-2">
       <label for="txn-date">{% trans "Date:" context "Accounting|" as text %}{{ text|force_escape }}</label>
diff --git a/accounting/templates/accounting/transactions/income/form.html b/accounting/templates/accounting/transactions/income/form.html
index ab6b86a..34bc60f 100644
--- a/accounting/templates/accounting/transactions/income/form.html
+++ b/accounting/templates/accounting/transactions/income/form.html
@@ -44,9 +44,7 @@ First written: 2020/7/23
   {# TODO: To be done #}
   <input id="l10n-messages" type="hidden" value="{{ l10n_messages }}" />
   <input id="account-option-url" type="hidden" value="{% url "accounting:accounts.options" %}" />
-  <input id="credit-general-categories" type="hidden" value="{{ credit_general_categories }}" />
-  <input id="credit-travel-categories" type="hidden" value="{{ credit_travel_categories }}" />
-  <input id="credit-bus-categories" type="hidden" value="{{ credit_bus_categories }}" />
+  <input id="summary-categories" type="hidden" value="{{ summary_categories }}" />
   <div class="row form-group">
     <div class="col-sm-2">
       <label for="txn-date">{% trans "Date:" context "Accounting|" as text %}{{ text|force_escape }}</label>
diff --git a/accounting/templates/accounting/transactions/transfer/form.html b/accounting/templates/accounting/transactions/transfer/form.html
index 5c56408..7bf3599 100644
--- a/accounting/templates/accounting/transactions/transfer/form.html
+++ b/accounting/templates/accounting/transactions/transfer/form.html
@@ -44,12 +44,7 @@ First written: 2020/7/23
   {# TODO: To be done #}
   <input id="l10n-messages" type="hidden" value="{{ l10n_messages }}" />
   <input id="account-option-url" type="hidden" value="{% url "accounting:accounts.options" %}" />
-  <input id="debit-general-categories" type="hidden" value="{{ debit_general_categories }}" />
-  <input id="debit-travel-categories" type="hidden" value="{{ debit_travel_categories }}" />
-  <input id="debit-bus-categories" type="hidden" value="{{ debit_bus_categories }}" />
-  <input id="credit-general-categories" type="hidden" value="{{ credit_general_categories }}" />
-  <input id="credit-travel-categories" type="hidden" value="{{ credit_travel_categories }}" />
-  <input id="credit-bus-categories" type="hidden" value="{{ credit_bus_categories }}" />
+  <input id="summary-categories" type="hidden" value="{{ summary_categories }}" />
   <div class="row form-group">
     <div class="col-sm-2">
       <label for="txn-date">{% trans "Date:" context "Accounting|" as text %}{{ text|force_escape }}</label>
diff --git a/accounting/utils.py b/accounting/utils.py
index 9dde5e8..ecfd6f2 100644
--- a/accounting/utils.py
+++ b/accounting/utils.py
@@ -18,11 +18,14 @@
 """The utilities of the accounting application.
 
 """
+import json
 import re
 
 from django.conf import settings
 from django.core.exceptions import ObjectDoesNotExist
-from django.db.models import Q, Sum, Case, When, F, Count, Max, Min
+from django.db.models import Q, Sum, Case, When, F, Count, Max, Min, Value, \
+    CharField
+from django.db.models.functions import StrIndex, Left
 from django.urls import reverse
 from django.utils import timezone
 from django.utils.translation import pgettext
@@ -319,6 +322,52 @@ def find_order_holes(records):
         record.has_order_hole = record.transaction.date in holes
 
 
+def get_summary_categories():
+    """Finds and returns the summary categories and their corresponding account
+    hints.
+
+    Returns:
+        dict[str,str]: The summary categories and their account hints, by
+            their record types and category types.
+    """
+    filters = {
+        "general": Q(summary__contains="—") & ~Q(summary__regex=".+—.+→.+"),
+        "travel": Q(summary__regex=".+—.+→.+")
+                  & ~Q(summary__regex=".+—.+—.+→.+"),
+        "bus": Q(summary__regex=".+—.+—.+→.+"),
+    }
+    categories = {
+        "credit": {},
+        "debit": {},
+    }
+    for cat_type in filters:
+        rows = Record.objects\
+            .filter(
+                ~Q(account__code__startswith="114"),
+                ~Q(account__code__startswith="214"),
+                ~Q(account__code__startswith="128"),
+                ~Q(account__code__startswith="228"),
+                filters[cat_type])\
+            .annotate(category=Left("summary",
+                                    StrIndex("summary", Value("—")) - 1,
+                                    output_field=CharField()))\
+            .values("category", "account__code", "is_credit")\
+            .annotate(count=Count("category"))\
+            .order_by("category", "is_credit", "-count", "account__code")
+        for row in rows:
+            rec_type = "credit" if row["is_credit"] else "debit"
+            if cat_type not in categories[rec_type]:
+                categories[rec_type][cat_type] = {}
+            if row["category"] not in categories[rec_type][cat_type]:
+                categories[rec_type][cat_type][row["category"]]\
+                    = row["account__code"]
+    return {F"{r}-{t}": json.dumps(
+                [{"category": c, "account": categories[r][t][c]}
+                 for c in categories[r][t]])
+               for r in categories
+               for t in categories[r]}
+
+
 def fill_txn_from_post(txn_type, txn, post):
     """Fills the transaction from the POSTed data.  The POSTed data must be
     validated and clean at this moment.
diff --git a/accounting/views.py b/accounting/views.py
index 02e709c..fb5ab9f 100644
--- a/accounting/views.py
+++ b/accounting/views.py
@@ -42,7 +42,8 @@ from .models import Record, Transaction, Account
 from .utils import ReportUrl, get_cash_accounts, get_ledger_accounts, \
     find_imbalanced, find_order_holes, fill_txn_from_post, \
     sort_post_txn_records, make_txn_form_from_status, \
-    make_txn_form_from_model, make_txn_form_from_post, MonthlySummary
+    make_txn_form_from_model, make_txn_form_from_post, MonthlySummary, \
+    get_summary_categories
 
 
 @method_decorator(require_GET, name="dispatch")
@@ -836,6 +837,7 @@ def txn_edit(request, txn_type, txn=None):
         form = make_txn_form_from_model(txn_type, txn)
     return render(request, F"accounting/transactions/{txn_type}/form.html", {
         "item": form,
+        "summary_categories": get_summary_categories,
     })