diff --git a/src/accounting/templates/accounting/account/detail.html b/src/accounting/templates/accounting/account/detail.html
index 49a90f5..6c2fc3a 100644
--- a/src/accounting/templates/accounting/account/detail.html
+++ b/src/accounting/templates/accounting/account/detail.html
@@ -79,6 +79,11 @@ First written: 2023/1/31
 <div class="account col-sm-6">
   <div class="account-title">{{ obj.title }}</div>
   <div class="account-code">{{ obj.code }}</div>
+  {% if obj.is_offset_needed %}
+    <div>
+      <span class="badge rounded-pill bg-info">{{ A_("Offset needed") }}</span>
+    </div>
+  {% endif %}
   <div class="small text-secondary fst-italic">
     <div>{{ A_("Created") }} {{ obj.created_at }} {{ obj.created_by }}</div>
     <div>{{ A_("Updated") }} {{ obj.updated_at }} {{ obj.updated_by }}</div>
diff --git a/src/accounting/templates/accounting/account/include/form.html b/src/accounting/templates/accounting/account/include/form.html
index 0f36bf1..48d87ab 100644
--- a/src/accounting/templates/accounting/account/include/form.html
+++ b/src/accounting/templates/accounting/account/include/form.html
@@ -62,6 +62,13 @@ First written: 2023/2/1
     <div id="account-title-error" class="invalid-feedback">{% if form.title.errors %}{{ form.title.errors[0] }}{% endif %}</div>
   </div>
 
+  <div class="form-check form-switch mb-3">
+    <input id="account-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="account-is-offset-needed">
+      {{ A_("The entries in the account need offsets.") }}
+    </label>
+  </div>
+
   <div class="d-none d-md-block">
     <button class="btn btn-primary" type="submit">
       <i class="fa-solid fa-floppy-disk"></i>
diff --git a/src/accounting/templates/accounting/account/list.html b/src/accounting/templates/accounting/account/list.html
index 716300f..bc3f211 100644
--- a/src/accounting/templates/accounting/account/list.html
+++ b/src/accounting/templates/accounting/account/list.html
@@ -58,6 +58,9 @@ First written: 2023/1/30
   {% for item in list %}
     <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.account.detail", account=item)|append_next }}">
       {{ item }}
+      {% if item.is_offset_needed %}
+        <span class="badge rounded-pill bg-info">{{ A_("Offset needed") }}</span>
+      {% endif %}
     </a>
   {% endfor %}
   </div>