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Nik MilaserdovNik Milaserdov 

Cant understand about access/security

OWD. Accounts = Private
User 1 higher in a hierarchy than User 2. User 1 doesn't have access to the object   Accounts.
User 2 has access to the object Accounts, Read + Create with Profile. 
Question: Will User 1 see the records in Accounts created by User 2? How?
NagendraNagendra (Salesforce Developers) 
Hi Nik,

To keep it short the answer is no.

Explanation:

When the object permission is set to OWD then it is applicable for both the users. The account object will be private for both the users as the OWD permission will dominate.

Usually, if the OWD is private and the user1 who is higher in the hierarchy and does not have access to the account object then he will not be able to see the records created by user2.

If the OWD is public for account object, irrespective of the access to user1, he will be able to see the records created by user2.

As you have mentioned that user1 doesn't have access to the account object and OWD is private, the user1 cannot see the user2 records.

Please let us know if any further clarification is required.

Thanks,
Nagendra