Import Salesforce Account Hierarchies

Salesforce allows you to specify Account Hierarchies or 'parent and child' relationships for Account records on import. 

Add a column to your import file with the header "Parent Account" and populate the column with the Salesforce ID or External ID of the parent account to be associated. You will need to ensure all Parent Account values specified in your import file ‌previously exist in the organization. 

To confirm that the parent account does already exist, you may be able to search for it in the organization, or you can Build a Report (Classic / Lightning) and Export a Report, or use Data Loader to Export Data. Be sure to include the Account Name and Salesforce ID or External ID fields, as well as any other fields that might help you identify existing parent account records to be linked to the imported Accounts.