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NLTNLT 

if an account record is set with private, then your manager can see your records?

Mahesh DMahesh D
In case of Private:

Whenever a record is set to private only that record owner and users above that roles in an hierarchy can view, edit and report on those records.

For more information about OWD (Organization Wide Defaults):

Please look into below links:

http://www.crmsalesforcetraining.com/organization-wide-default-in-salesforce-owd-settings-in-sfdc/

https://www.shellblack.com/administration/owds/

https://developer.salesforce.com/page/An_Overview_of_Force.com_Security#Organization-wide_Defaults

https://help.salesforce.com/HTViewHelpDoc?id=admin_sharing.htm&language=en_US

https://help.salesforce.com/apex/HTViewHelpDoc?id=admin_sharing.htm&language=en

http://www.shellblack.com/whiteboard/security-owds-sharing-rules-and-the-role-hierarchy/

https://www.shellblack.com/whiteboard/real-example-of-setting-up-security/


Please do let me know if it helps you.

Regards,
Mahesh
ajay rawat 14ajay rawat 14
Hi Lakshman
                 If you have unchecked Grant Access Using Hierarchies then only record owner can view and edit own records else by defatult all role above your role hierarchy can access your records.

Thanks