Which accounts will the Balance Sheet and Income Statement subtotal?

The Balance Sheet and Income Statement will subtotal any account which has sub-accounts and is not itself made up of sub-accounts.

Example: For this Chart of Accounts, you will get a subtotal for Accounts:

101-FAB Checking

103-Petty Cash

You will not get subtotals for 10-Cash In Bank or 1-Current Assets because these Accounts are themselves made up of other sub-accounts.