Top level account without any type (or file links)

[Colin Scott]

> I need to do this since the three entities A, B and C have some 
> kind of dependency relationship among them which needs to be
> reflected. One solution will be to have Income.A, Income.B and
> Income.C, Equity.A, Equity.B and similar ones. But this is
> counterintuitive for the scenario.

What you propose would be very helpful for many gnucash users (myself included!), and has been suggested in one form or another on many occasions.  However, it is not possible in any release of gnucash to date, and I don't believe there is any plan to implement such a change.

Colin