cash: avoid "double count"

[Uwe Brauer]

Hello

I think everybody must have faced a similar problem.

My monthly expensed can be classified as those paid electronically
(credit card, debit card, bank transfer) and those paid by cash. Now
with the latter I have the following problem:

    -  I withdraw cash from my checking account with my debit card, say
       every week 50 dollars. At the end of the month I receive  an
       extract from my bank in which these withdraws are listed.

    -  But I also buy things with the cash and keep the bills in order to
       check it later. 

Now I faced with the following problem:

Suppose I withdraw 50 dollars and buy a book for 45 dollars and later a
coffee for 5 dollars.

How shall I present that in gnucash? 

    - If  I represent  the  50  dollars  as a  transfer  from  my
      checking account to my cash_in_wallet, and


    -  If I later put the 45 in the expense accounts (books) and
       5 in expense account (restaurant),

In the cash flow the 50 dollars appear twice!!


The only solution I found was to create an expense account called
cash and various sub accounts for the individual expenses. 

In this way the 50 dollars can be represented by 45+5 without
having them been counted twice.

However I am not entirely sure that this is the way one should
represent it in gnucash.

Any advice would be greatly appreciated. 

Thanks 

Uwe Brauer