How do I create an Expense sub-account?

[Larry Evans]

On 04/20/2016 04:52 AM, Ian K wrote:
 > You can't have an Income/Expense type account as a sub-account of an
 > Asset/Liability type. The total balance wouldn't make any sense.
 > You would need to split this into two top-level accounts, for example:
 >
 > Kid1 Accounts (type Asset)
 >   - Create sub-accounts for actual accounts/credit cards etc.
 > Kid1 Income/Expense (type Income or Expense)
 >   - Create sub-accounts for Income and Expense.

So, to be complete, the accounts would be (with a little
renaming for clarity and additions to model N kids):

   Parent1_Assets/Liabilities (type Asset or Liability)
    - Create sub-accounts for actual accounts/credit cards etc.
   Parent1_Income/Expense (type Income or Expense)
    - Create sub-accounts for Income and Expense.
   Kid1_Assets/Liabilities (type Asset or Liability)
    - Create sub-accounts for actual accounts/credit cards etc.
   Kid1_Income/Expense (type Income or Expense)
    - Create sub-accounts for Income and Expense.
   Kid2_Assets/Liabilities (type Asset or Liability)
    - Create sub-accounts for actual accounts/credit cards etc.
   Kid2_Income/Expense (type Income or Expense)
    - Create sub-accounts for Income and Expense.
   .
   .
   .
   KidN_Assets/Liabilities (type Asset or Liability)
    - Create sub-accounts for actual accounts/credit cards etc.
   KidN_Income/Expense (type Income or Expense)
    - Create sub-accounts for Income and Expense.

Now, one reason Mr. Kelem wanted this instead of have N+1
separate gnucash files was so that:

    transfers between the accounts would be easier

I would guess one such transfer might be:

   Parent1_Assets:Bank1 -> Kid1_Income:Cash

Is that about right, Mr. Kelem?