diff --git a/src/accounting/account/forms.py b/src/accounting/account/forms.py
index ba03fdd..24904b4 100644
--- a/src/accounting/account/forms.py
+++ b/src/accounting/account/forms.py
@@ -53,6 +53,21 @@ class BaseAccountAvailable:
                 "The base account is not available."))
 
 
+class NoOffsetNominalAccount:
+    """The validator to check nominal account is not to be offset."""
+
+    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
+        if not field.data:
+            return
+        if not isinstance(form, AccountForm):
+            return
+        if form.base_code.data is None:
+            return
+        if form.base_code.data[0] not in {"1", "2"}:
+            raise ValidationError(lazy_gettext(
+                "A nominal account does not need offset."))
+
+
 class AccountForm(FlaskForm):
     """The form to create or edit an account."""
     base_code = StringField(
@@ -66,7 +81,8 @@ class AccountForm(FlaskForm):
         filters=[strip_text],
         validators=[DataRequired(lazy_gettext("Please fill in the title"))])
     """The title."""
-    is_offset_needed = BooleanField()
+    is_offset_needed = BooleanField(
+        validators=[NoOffsetNominalAccount()])
     """Whether the the entries of this account need offset."""
 
     def populate_obj(self, obj: Account) -> None:
@@ -87,7 +103,10 @@ class AccountForm(FlaskForm):
             obj.base_code = self.base_code.data
             obj.no = count + 1
         obj.title = self.title.data
-        obj.is_offset_needed = self.is_offset_needed.data
+        if self.base_code.data[0] in {"1", "2"}:
+            obj.is_offset_needed = self.is_offset_needed.data
+        else:
+            obj.is_offset_needed = False
         if is_new:
             current_user_pk: int = get_current_user_pk()
             obj.created_by_id = current_user_pk
diff --git a/src/accounting/static/js/account-form.js b/src/accounting/static/js/account-form.js
index 0c63919..a388a6b 100644
--- a/src/accounting/static/js/account-form.js
+++ b/src/accounting/static/js/account-form.js
@@ -43,6 +43,8 @@ function initializeBaseAccountSelector() {
     const base = document.getElementById("accounting-base");
     const baseCode = document.getElementById("accounting-base-code");
     const baseContent = document.getElementById("accounting-base-content");
+    const isOffsetNeededControl = document.getElementById("accounting-is-offset-needed-control");
+    const isOffsetNeeded = document.getElementById("accounting-is-offset-needed");
     const options = Array.from(document.getElementsByClassName("accounting-base-option"));
     const btnClear = document.getElementById("accounting-btn-clear-base");
     selector.addEventListener("show.bs.modal", () => {
@@ -64,6 +66,14 @@ function initializeBaseAccountSelector() {
         option.onclick = () => {
             baseCode.value = option.dataset.code;
             baseContent.innerText = option.dataset.content;
+            if (["1", "2"].includes(option.dataset.content.substring(0, 1))) {
+                isOffsetNeededControl.classList.remove("d-none");
+                isOffsetNeeded.disabled = false;
+            } else {
+                isOffsetNeededControl.classList.add("d-none");
+                isOffsetNeeded.disabled = true;
+                isOffsetNeeded.checked = false;
+            }
             btnClear.classList.add("btn-danger");
             btnClear.classList.remove("btn-secondary")
             btnClear.disabled = false;
diff --git a/src/accounting/templates/accounting/account/include/form.html b/src/accounting/templates/accounting/account/include/form.html
index 7d7b4ce..292907c 100644
--- a/src/accounting/templates/accounting/account/include/form.html
+++ b/src/accounting/templates/accounting/account/include/form.html
@@ -62,7 +62,7 @@ First written: 2023/2/1
     <div id="accounting-title-error" class="invalid-feedback">{% if form.title.errors %}{{ form.title.errors[0] }}{% endif %}</div>
   </div>
 
-  <div class="form-check form-switch mb-3">
+  <div id="accounting-is-offset-needed-control" class="form-check form-switch mb-3 {% if form.base_code.data[0] not in ["1", "2"] %} d-none {% endif %}">
     <input id="accounting-is-offset-needed" class="form-check-input" type="checkbox" name="is_offset_needed" value="1" {% if form.is_offset_needed.data %} checked="checked" {% endif %}>
     <label class="form-check-label" for="accounting-is-offset-needed">
       {{ A_("The entries in the account need offset.") }}
diff --git a/tests/test_account.py b/tests/test_account.py
index 59e4734..0b845fa 100644
--- a/tests/test_account.py
+++ b/tests/test_account.py
@@ -372,6 +372,15 @@ class AccountTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
+        # A nominal account that needs offset
+        response = self.client.post(store_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "base_code": "6172",
+                                          "title": stock.title,
+                                          "is_offset_needed": "yes"})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], create_uri)
+
         # Success, with spaces to be stripped
         response = self.client.post(store_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -470,6 +479,15 @@ class AccountTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
+        # A nominal account that needs offset
+        response = self.client.post(update_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "base_code": "6172",
+                                          "title": stock.title,
+                                          "is_offset_needed": "yes"})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], edit_uri)
+
         # Change the base account
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,