Cookie jar accounting

[Ed Symanzik]

We have always run our budget using cookie jar accounting.
That is, I get paid and the money goes into accounts for
each area that we budget.  It is all in the checking account,
we just keep track on paper.

I would like to do this with gnucash but I am not sure how
this works.

Income - Salary
Bank - Checking
       Checking:Food
       Checking:Clothing
Expense - Food
Expense - Clothing
Expense - Taxes

So I get paid:

  Salary            +3000
  Checking:Food     +1000
  Checking:Clothing +1000
  Taxes             +1000

This looks ok.  Then I spend it:

Check #1000
  Checking:Food     -300
  Checking:Clothing -100
  Food              +300
  Clothing          +100

Gnucash seems to get really confused with this.
My guess is I am the one who is confused or there 
is something fundamentally wrong with my plan.

Help?