Abstract: A system for generating a flexible business-to-business virtual subaccount structure for a primary account. A dashboard server receives information of a primary account and generates a GUI to a user for monitoring expenditures. The dashboard server receives input from the user for creating two or more virtual subaccounts of the primary account. Information of the virtual subaccounts is stored in an account record database. The GUI displays information from the virtual subaccounts. The dashboard server monitors the virtual subaccounts based on rules established or assigned by the user. The dashboard server provides alerts to the user if any threshold of the rules is met or exceeded and may disable the virtual subaccounts if permitted.