Create parent/child relationships between records in the same table (with rollup/sum capabilities)

[Jonathan_Culley]

I am trying to create a company budget database where all the accounts are in the main table (grid view), but some of them are subaccounts of other accounts (and others are sub-sub-accounts, etc.). All the parent/child relationships are between records in the same table. How do I display the data where the sub accounts are indented under their parent records and can roll up at each step of the hierarchy, if desired (including a calculated sum field) For example, 

100 Personnel Costs ($250K) <-- This is a calculated roll-up from subaccounts

        110 Salary & Wages ($200K)

        120 Healthcare ($50K)

200 Facilities ($65K)  <-- Calculated

        210 Rent ($30K)

        220 Maintenance ($20K)

        230 Exterior ($15K)  <-- Calculated

                231 Grounds ($10K)

                232 Signage ($5K)

etc....

It would be nice to roll up the budgeted amounts for each subaccount into a field in its parent account.

I tried the List view type, but that requires a relationship between records in two different tables.

[Jeremy_Chevalli]

yes I need this too

[julioproano]

I have a similar scenario where i would like to have "subtasks" created from and original task record in the same base. I found a tentatively solution adding an additional table for "subtasks". I would like to avoid having another table.