diff --git a/api/app/account/models.py b/api/app/account/models.py
index 3b04933..b05d67a 100644
--- a/api/app/account/models.py
+++ b/api/app/account/models.py
@@ -1,21 +1,55 @@
+from typing import Optional
 from uuid import UUID, uuid4
 from enum import Enum
 
-from sqlmodel import Field, SQLModel, select
+from fastapi_filter.contrib.sqlalchemy import Filter
+from pydantic.json_schema import SkipJsonSchema
+from sqlmodel import Field, SQLModel, select, Relationship
+from pydantic import Field as PydField
 
 
 class AccountBase(SQLModel):
     name: str = Field(index=True)
-    type: str = Field(index=True)
+    parent_account_id: Optional[UUID] = Field(default=None, foreign_key="account.id")
 
 class AccountBaseId(AccountBase):
     id: UUID | None = Field(default_factory=uuid4, primary_key=True)
+    type: str = Field(index=True)
+    path: str = Field(index=True)
 
 class Account(AccountBaseId, table=True):
+    parent_account: Optional["Account"] = Relationship(
+        back_populates="children_accounts",
+        sa_relationship_kwargs=dict(remote_side='Account.id')
+    )
+    children_accounts: list["Account"] = Relationship(back_populates='parent_account')
+
+    def get_child_path(self):
+        return f"{self.path}/{self.name}"
+
+    def get_root_path(self):
+        root = "/Categories" if self.is_category() else "/Accounts"
+        return f"{root}/{self.type}"
+
+    def is_category(self):
+        return self.type in [v.value for v in CategoryType]
+
+    def get_path(self, session):
+        if self.parent_account_id is None:
+            return self.get_root_path()
+
+        parent = self.get(session, self.parent_account_id)
+        return parent.get_child_path()
+
+    @classmethod
+    def schema_to_model(cls, session, schema):
+        model = cls.model_validate(schema)
+        model.path = model.get_path(session)
+        return model
 
     @classmethod
     def create(cls, account, session):
-        account_db = cls.model_validate(account)
+        account_db = cls.schema_to_model(session, account)
         session.add(account_db)
         session.commit()
         session.refresh(account_db)
@@ -42,10 +76,19 @@ class Account(AccountBaseId, table=True):
     def get(cls, session, account_id):
         return session.get(Account, account_id)
 
+    def update_children_path(self, session):
+        for child in self.children_accounts:
+            child.path = self.get_child_path()
+            session.add(child)
+            child.update_children_path(session)
+
     @classmethod
     def update(cls, session, account_db, account_data):
-        account_db.sqlmodel_update(cls.model_validate(account_data))
+        previous_path = account_db.path
+        account_db.sqlmodel_update(cls.schema_to_model(session, account_data))
         session.add(account_db)
+        if previous_path != account_db.path:
+            account_db.update_children_path(session, account_db)
         session.commit()
         session.refresh(account_db)
         return account_db
@@ -84,15 +127,25 @@ class Asset(Enum):
     Checkings = "Checkings"
     Savings = "Savings"
     Cash = "Cash"
+    Investment = "Investment"
 
 class Liability(Enum):
     Liability = "Liability"
     CreditCard = "CreditCard"
     Loan = "Loan"
-    Investment = "Investment"
 
 class AccountWrite(AccountBase):
     type: Asset | Liability = Field()
+    path: SkipJsonSchema[str] = Field(default="")
+    parent_account_id: UUID = PydField(default=None, json_schema_extra={
+        "foreign_key": {
+            "reference": {
+                "resource": "accounts",
+                "schema": "AccountRead",
+                "label": "name"
+            }
+        }
+    })
 
 class AccountCreate(AccountWrite):
     pass
@@ -111,4 +164,11 @@ class CategoryCreate(CategoryWrite):
     pass
 
 class CategoryUpdate(CategoryWrite):
-    pass
\ No newline at end of file
+    pass
+
+class AccountFilter(Filter):
+    name__like: Optional[str] = None
+
+    class Constants(Filter.Constants):
+        model = Account
+        search_model_fields = ["name"]
diff --git a/api/app/payee/models.py b/api/app/payee/models.py
index ef24960..ac784e8 100644
--- a/api/app/payee/models.py
+++ b/api/app/payee/models.py
@@ -16,7 +16,7 @@ class PayeeBaseId(PayeeBase):
     id: UUID | None = Field(default_factory=uuid4, primary_key=True)
 
 class Payee(PayeeBaseId, table=True):
-    default_account: Account | None = Relationship()
+    default_account: Optional[Account] = Relationship()
 
     @classmethod
     def create(cls, payee, session):
diff --git a/gui/app/src/common/crud/widgets/foreign-key.tsx b/gui/app/src/common/crud/widgets/foreign-key.tsx
index 3c62c70..3fe2650 100644
--- a/gui/app/src/common/crud/widgets/foreign-key.tsx
+++ b/gui/app/src/common/crud/widgets/foreign-key.tsx
@@ -10,7 +10,7 @@ export const ForeignKeyWidget = (props: WidgetProps) => {
 
   const valueResult = useOne({
     resource: resource,
-    id: props.value
+    id: props.value != "" ? props.value : undefined
   });
 
   const [inputValue, setInputValue] = useState<string>("");
@@ -42,6 +42,7 @@ export const ForeignKeyWidget = (props: WidgetProps) => {
       onChange={(event, newValue) => {
         setSelectedValue(newValue)
         props.onChange(newValue ? newValue.id : "")
+        return true
       }}
       //inputValue={inputValue}
       onInputChange={(event, newInputValue) => setInputValue(newInputValue)}
diff --git a/gui/app/src/pages/accounts/list.tsx b/gui/app/src/pages/accounts/list.tsx
index f6992a9..ad74c07 100644
--- a/gui/app/src/pages/accounts/list.tsx
+++ b/gui/app/src/pages/accounts/list.tsx
@@ -15,6 +15,7 @@ export const AccountList: React.FC = () => {
     () => [
       { field: "id", headerName: "ID" },
       { field: "name", headerName: "Name", flex: 1 },
+      { field: "path", headerName: "path", flex: 1 },
       { field: "type", headerName: "Type", flex: 0.3 },
       {
         field: "actions",