You can choose which accounts you wish to be visible and which are for commissions and/or marketing from the settings area. Only accounts with the marketing checkbox checked will be in the drop-down list for selection when you link the general ledger account to that product or service, whether a user is setting up marketing opportunities or recurring subscriptions. This prevents the user from choosing the wrong account.  The same can be established for Commission.

Click on the corresponding checkbox if you'd like a particular account to be available for Commission and/or Marketing items. 

Set accounts to be available for Commission and/or Marketing items. 

How to Configure Commission and Marketing Accounts