Newbie - GL Accounts - summary and detail

Hi, I'm an aspiring entrepreneur and teaching myself accounting. I'm setting up my Chart of Accounts and I have a question. Below is a sample of a COA and I like the 4 levels it provides. The levels are
Assets (100000) , A/R (120000), A/R Trade (121000) then the detail accounts below this account. My questions is, is the ACCOUNTS RECEIVABLE - TRADE (121000) and IN TRANSIT FROM CREDIT CARD PROCESSORS (122000) are these summary account where the amounts from the detail accounts below them rollup into these accounts? Or does no amounts get posted to these summary accounts? And if they are rollup accounts, do you have to specify that the detail accounts post to these summary accounts, then these summary accounts post to the next level ACCOUNTS RECEIVABLE (120000) which in turn posts to ASSETS (100000) ? So you have to post all these levels?
Any assistance will be appreciated
ASSETS (100000) ACCOUNTS RECEIVABLE (120000) 121000 ACCOUNTS RECEIVABLE - TRADE      121100 ACCOUNTS RECEIVABLE - TRADE      121200 ACCOUNTS RECEIVABLE - NON-SUFFICIENT FUNDS RETURNED CHECKS      <121900>ACCOUNTS RECEIVABLE TRADE - ALLOWANCE FOR BAD DEBT 122000 IN TRANSIT FROM CREDIT CARD PROCESSORS      122100 ACCOUNTS RECEIVABLE - AMEX      122200 ACCOUNTS RECEIVABLE - DISCOVER      122300 ACCOUNTS RECEIVABLE - MASTER CARD / VISA      122400 ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS      <122900>ACCOUNTS RECEIVABLE CREDIT CARDS - ALLOWANCE FOR BAD DEBT
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