User Advice Needed - Restructure Expense Accounts

[ThreeDot]

Brief history: I have run GnuCash for several years on OS X, and am currently
running 2.2.9. Initially, I would not break accounts year to year but
recently I have gone back and used the "Close Book" feature to generate
year-end equity accounts.

Question: When I started using GnuCash I was a W2 employee and my accounting
was entirely personal. Two years ago I started my own business (a single
proprietor LLC) and continued to use my preexisting GnuCash accounts. I
would like to restructure my income and expense accounts to better reflect
personal vs. business accounting. What is the best way to do this? Do I just
create a new file and copy balances and transactions since January 1, 2009?


Thanks
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