Grouping Accounts Step by Step for Zoho Books !
1-You already have created the first level of accounts (Assets, Liabilities, Equities, Revenue & Expenses) Job is done
2-Next Step you should create the second level of in the chart of accounts. You are almost there ! The Type of Modules you have (Cash, Banks , AC Rec ...etc) Could be the best way for the second level. (With the exception of Expenses which you already developing)
3. If the above is done then all other grouping should be done by a report writer and not in the structure of accounts.