Frequently, a single AR account may have multiple people it is responsible for, especially in the context of a school or daycare. In order to accommodate this, we allow multiple student/child records to be attached to an AR Account. This will more clearly let you as a user define who different transactions/charges are for for an individual AR account, to give the owner of that AR account a better idea of what they're paying for, and who they're paying it for.
For information about adding Student/Child records to an AR Account, see our article on adding students and children.