Stacking amount of key occurence in Oracle G.L ?

For someone who knows about Oracle G.L. Table structure :

Is there a table in Oracle G.L. that saves the amount of a key-occurence.

For example, I have 2 segments in my key : ACCOUNT and PROJECT.

Does Oracle automatically saves the amount for each Account/project ?

I heard about the need of "parents & synthesis accounts" ????

Many thanks

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