Nested Form in Rails 3

gistfile1.txt

# controller
def new
    @account = Account.new
    @account.build_user # build a blank user or the child form won't display
    @account.build_company # build a blank company or the child form won't display
end

# model
   belongs_to :user, :foreign_key => "account_holder_id"
   belongs_to :company, :foreign_key => "primary_company_id"
   accepts_nested_attributes_for :user, :company
   # Setup accessible (or protected) attributes for your model
   attr_accessible :name, :user_attributes, :company_attributes

# view
<%= form_for [@account] do |f| %>

  <%= f.fields_for :company do |company_form| %>
    <div class="field"><%= company_form.label :name %><br />
    <%= company_form.text_field :name, :class => "formfield"%></div>
  <% end %>

  <%= f.fields_for :user do |user_form| %>
    <div class="field"><%= user_form.label :first_name %><br />
    <%= user_form.text_field :first_name, :class => "formfield"%></div>
    <div class="field"><%= user_form.label :last_name %><br />
    <%= user_form.text_field :last_name, :class => "formfield"%></div>
    <div class="field"><%= user_form.label :email %><br />
    <%= user_form.email_field :email, :class => "formfield"%></div>
  <% end %>

  <%= f.submit %>
<% end %>