What is the difference between an account and a sub-account?

[Scott Simpson]

I'm trying to convert from Quicken to GnuCash and I have some questions:

1. What is the difference between an Account and a Subaccount? This
doesn't seem to be discussed in the documentation. I'll tell you why I
am confused. An Account can contain other Accounts. That is fine.
Accounts can either be interior nodes (a "logical" sub-account) or
leaves (an account with actual data). However, in GnuCash, Subaccount
seems to be a particular "type" of account. That is, when I right
click on an Account, I get a menu that says "Open Account" or "Open
Subaccounts". But what is a Subaccount if everything is just an
Account?! If I select this entry, I get a weird tab with a plus in it
which really confuses me.

2. How would I represent a cafeteria plan (flexible spending account)
in the A - L = SE equation? Would I create two accounts for this?

Thanks.