diff --git a/src/accounting/account/forms.py b/src/accounting/account/forms.py
index 291aaee..7bd30a0 100644
--- a/src/accounting/account/forms.py
+++ b/src/accounting/account/forms.py
@@ -62,7 +62,7 @@ class NoOffsetNominalAccount:
             return
         if form.base_code.data is None:
             return
-        if form.base_code.data[0] not in {"1", "2"}:
+        if form.base_code.data[0] not in {"1", "2", "3"}:
             raise ValidationError(lazy_gettext(
                 "A nominal account does not need offset."))
 
@@ -102,7 +102,7 @@ class AccountForm(FlaskForm):
             obj.base_code = self.base_code.data
             obj.no = count + 1
         obj.title = self.title.data
-        if self.base_code.data[0] in {"1", "2"}:
+        if self.base_code.data[0] in {"1", "2", "3"}:
             obj.is_offset_needed = self.is_offset_needed.data
         else:
             obj.is_offset_needed = False
diff --git a/src/accounting/static/js/account-form.js b/src/accounting/static/js/account-form.js
index b8aee74..1ea9919 100644
--- a/src/accounting/static/js/account-form.js
+++ b/src/accounting/static/js/account-form.js
@@ -137,7 +137,7 @@ class AccountForm {
     setBaseAccount(code, text) {
         this.#baseCode.value = code;
         this.#base.innerText = text;
-        if (["1", "2"].includes(code.substring(0, 1))) {
+        if (["1", "2", "3"].includes(code.substring(0, 1))) {
             this.#isOffsetNeededControl.classList.remove("d-none");
             this.#isOffsetNeeded.disabled = false;
         } else {
diff --git a/src/accounting/templates/accounting/account/include/form.html b/src/accounting/templates/accounting/account/include/form.html
index f5f67d5..493ad51 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 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 %}">
+  <div id="accounting-is-offset-needed-control" class="form-check form-switch mb-3 {% if form.base_code.data[0] not in ["1", "2", "3"] %} 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.") }}