diff -r 677e57333f98 -r 415c7ccd7f0f __init__.py
--- a/__init__.py   Tue Jun 26 19:11:40 2018 +0200
+++ b/__init__.py   Thu Jul 05 17:51:25 2018 +0200
@@ -29,6 +29,7 @@
         GeneralLedgerAccountContext,
         GeneralLedgerLine,
         GeneralLedgerLineContext,
+        GeneralLedgerParty,
         BalanceSheetContext,
         BalanceSheetComparisionContext,
         IncomeStatementContext,
diff -r 677e57333f98 -r 415c7ccd7f0f account.py
--- a/account.py    Tue Jun 26 19:11:40 2018 +0200
+++ b/account.py    Thu Jul 05 17:51:25 2018 +0200
@@ -7,7 +7,7 @@

 from dateutil.relativedelta import relativedelta
 from sql import Column, Null, Window, Literal
-from sql.aggregate import Sum, Max
+from sql.aggregate import Sum, Max, Min
 from sql.conditionals import Coalesce, Case

 from trytond.model import (
@@ -28,6 +28,7 @@
     'OpenChartAccountStart', 'OpenChartAccount',
     'GeneralLedgerAccount', 'GeneralLedgerAccountContext',
     'GeneralLedgerLine', 'GeneralLedgerLineContext',
+    'GeneralLedgerParty',
     'GeneralLedger', 'TrialBalance',
     'BalanceSheetContext', 'BalanceSheetComparisionContext',
     'IncomeStatementContext',
@@ -1285,6 +1286,8 @@
         'get_account', searcher='search_account')
     lines = fields.One2Many('account.general_ledger.line', 'account', 'Lines',
         readonly=True)
+    parties = fields.One2Many('account.general_ledger.party', 'account', 'Parties',
+        readonly=True)
     general_ledger_balance = fields.Boolean('General Ledger Balance')
     currency_digits = fields.Function(fields.Integer('Currency Digits'),
         'get_currency_digits')
@@ -1521,6 +1524,44 @@
             self.end_period = None


+class GeneralLedgerParty(ModelSQL, ModelView):
+    'General Ledger Party'
+    __name__ = 'account.general_ledger.party'
+
+    account = fields.Many2One('account.general_ledger.account', 'Account')
+    party = fields.Many2One('party.party', 'Party')
+
+    @classmethod
+    def table_query(cls):
+        pool = Pool()
+        Line = pool.get('account.move.line')
+        LedgerAccount = pool.get('account.general_ledger.account')
+        Account = pool.get('account.account')
+        Party = pool.get('party.party')
+        transaction = Transaction()
+        line = Line.__table__()
+        account = Account.__table__()
+        party = Party.__table__()
+
+        start_period_ids = set(LedgerAccount.get_period_ids('start_balance'))
+        end_period_ids = set(LedgerAccount.get_period_ids('end_balance'))
+        period_ids = list(end_period_ids.difference(start_period_ids))
+        with Transaction().set_context(periods=period_ids):
+            line_query, fiscalyear_ids = Line.query_get(line)
+        return party.join(line, condition=party.id == line.party
+            ).join(account, condition=line.account == account.id
+                    ).select(
+                            Min(party.id).as_('id'),
+                            Max(party.create_uid).as_('create_uid'),
+                            Max(party.create_date).as_('create_date'),
+                            Max(party.write_uid).as_('write_uid'),
+                            Max(party.write_date).as_('write_date'),
+                            party.id.as_('party'),
+                            account.id.as_('account'),
+                            where=line_query,
+                            group_by=party.id
+                            )
+
 class GeneralLedgerLine(ModelSQL, ModelView):
     'General Ledger Line'
     __name__ = 'account.general_ledger.line'
diff -r 677e57333f98 -r 415c7ccd7f0f account.xml
--- a/account.xml   Tue Jun 26 19:11:40 2018 +0200
+++ b/account.xml   Thu Jul 05 17:51:25 2018 +0200
@@ -469,9 +469,16 @@
         <record model="ir.ui.view" id="general_ledger_account_view_list">
             <field name="model">account.general_ledger.account</field>
             <field name="type">tree</field>
+            <field name="field_childs">parties</field>
             <field name="name">general_ledger_account_list</field>
         </record>

+        <record model="ir.ui.view" id="general_ledger_party_view_list">
+            <field name="model">account.general_ledger.party</field>
+            <field name="type">tree</field>
+            <field name="name">general_ledger_party_list</field>
+        </record>
+
         <record model="ir.action.act_window" id="act_general_ledger_account_form">
             <field name="name">General Ledger - Accounts</field>
             <field name="res_model">account.general_ledger.account</field>
diff -r 677e57333f98 -r 415c7ccd7f0f view/general_ledger_account_list.xml
--- a/view/general_ledger_account_list.xml  Tue Jun 26 19:11:40 2018 +0200
+++ b/view/general_ledger_account_list.xml  Thu Jul 05 17:51:25 2018 +0200
@@ -8,4 +8,5 @@
     <field name="debit" sum="Debit"/>
     <field name="credit" sum="Credit"/>
     <field name="end_balance" sum="End Balance"/>
+    <field name="parties" tree_invisible="1"/>
 </tree>
diff -r 677e57333f98 -r 415c7ccd7f0f view/general_ledger_party_list.xml
--- /dev/null   Thu Jan 01 00:00:00 1970 +0000
+++ b/view/general_ledger_party_list.xml    Thu Jul 05 17:51:25 2018 +0200
@@ -0,0 +1,6 @@
+<?xml version="1.0"?>
+<!-- This file is part of Tryton.  The COPYRIGHT file at the top level of
+this repository contains the full copyright notices and license terms. -->
+<tree>
+    <field name="party" expand="1"/>
+</tree>