Sub-accounts of different kinds in the same account

[Raphaël Maville]

I start with an example given by the french "plan comptable
general" (PCG). I will focus on the part 8 of the PCG. translation is
between parenthesis:

Classe 8 - Comptes spéciaux (Special accounts)
804 Comptes spécifiques (specific accounts)
         80475 Legs acceptés par les organes statutairement compétents
(Inheritance accepted by competent institutions)
809 Total des engagements reçus (Total of accepted commitments)
86 EMPLOIS DES CONTRIBUTIONS VOLONTAIRES EN NATURE (use of volunteer
contributions in nature)
860 Secours en nature (Assistance in kind)
861 Mise à dispositions gratuites de biens (goods at free disposition)
862 Prestations (Benefits)
864 Personnel bénévole (Voluntary personal)
87 CONTRIBUTIONS VOLONTAIRES EN NATURE (voluntary contributions in kind)
870 Bénévolat (voluntary work)
871 Prestations en nature (Benefits in kind)
89 BILAN (balance sheet)
890 Bilan d'ouverture (opening balance sheet)
891 Bilan de clôture (close balance sheet)

In this account hierarchy:
- the 86 accounts are expenses (left entries),
- the 87 are income (right entries),
- the 89 seem to be in reality an Equity account.

Note that there is some other account classes (1 to 7...), and I would
prefer to respect the hierarchy...

Questions:
- Am I true ?

- In Gnucash, How can I put the 89 in the same account tree that the 86
and 87 ?
I mean, If the main account is expense or income, sub-accounts should be
expense or income, not else!

- Benefits "in kind", assistance "in kind": I have to evaluate it in
local currency (money money!); is it possible to create a "virtual"
currency ? I mean, like "hours" or "miles" ?
And then, I write that Mike has made 2 hours, Jack has drive 21
kilometers... and gnucash holds it in value like it does with stocks...


PS: In attachment, the account hierarchy, not translated, sorry.

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