We have access control option for COA. you choose Private access type for Private COA or public type for Public COA. Public COA can be accessed by every user, but Private COA only can be accessed by certain user whose had role for Private COA.
I. How to Add Public and Private COA
You can choose access type of COA from access control option when you create new accounts. You can see below for example to create public and Private COA:
II. How to Give Private COA Access to User
You can give private COA access to certain user from user menu in POS page. then click on group user whose you want to give access. after that you only need checklist private COA checkbox in permission setting.