Pls help model this situation

[jhw]

Hi Jim, thanks a lot for your quick response.  It's probably because I can't
get my head round basic accountancy principles, but I still can't seem to
grok this.

Does this mean that when I pay the farrier, I don't enter a transaction from
Checking to Expenses:Horse but instead transfer the amount to A/R?  What
happens then if he doesn't pay for that particular bill - do I transfer from
A/R to Expenses:Horse?

What about owing child support?  I don't want to put an entry in my checking
account because it's not something that decreases this balance - rather it
is more like owed income - income I should have had but didn't get.  If I
put Income:RealDad (it's _me_ that's the stepfather!) as the other account
in A/R I end up with a -ve income for him.  That seems to make sense to me:
e.g. Income:Salary shows $2000 and Income:ReadDad shows: -$720.  That looks
ok - apart from the fact that Income is then shown as a total of $2720,
because gnucash sums the absolute values for some reason.  So while I
understand how I can put new amounts for physical expenses into A/R when I
pay bills, I don't see where money like the missing child support is
supposed to come from.  Well I know the person it's supposed to come from,
just not the gnucash account!

Sorry for being so dim.  Any help you can dispense is most welcome.
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