How do I create an Expense sub-account?

[Larry Evans]

On 04/27/2016 06:56 PM, DaveC49 wrote:
> Hi ph,
>
[snip]
> My apologies in advance if I'm trying to teach you to suck eggs!
>
> After following the thread I think you may benefit from reading the
> Wikipedia article on double entry accounting and then rereading the
> introductory material on accounts and sub-accounts and creating and editing
> accounts in the getting started section of the documentation.
>
> One possible way of handling it is to have two asset sub-accounts, one for
> accessible funds for Kid and a second for funds which are his but not
> accessible and then transfer the funds to whichever asset account is
> appropriate.
>
[snip]

> The simplest way to proceed is to create entity placeholder accounts
> labelled "Dad " and "Kid" under each of the Top Level account headings
> (Asset, Liability, Equity etc) and then create the accounts you use under
> the appropriate placeholder account. This would allow you to get  separate
> subtotal headings for each of the entities "Dad " and "Kid" in each of the
> categories. I do this to have my personal accounts, my wifes' personal
> accounts and her business accounts all in a single file.  This works fine
> for keeping the accounts separate but in one file. If I need to separate
> then I pull the reports into spreadsheets and manipulate them
>
> I have also created top level accounts as the Placeholders "Dad" and "Kid"
> and created Asset, Liability, Equity, etc accounts as required under each of
> the the top level placeholders. This should also work, but I haven't yet
> experimented with how this affects what is presented in reports as normal
> business practice would be to have a separate file for each separate entity.
>
[snip]

This scheme sounds just like what was already mentioned by Ian K here:

http://gnucash.1415818.n4.nabble.com/How-do-I-create-an-Expense-sub-account-tp4684363p4684365.html

and expanded on here:

http://gnucash.1415818.n4.nabble.com/How-do-I-create-an-Expense-sub-account-tp4684363p4684367.html

and a link to an example gnucash file illustrating the scheme
provided in this post:

http://gnucash.1415818.n4.nabble.com/How-do-I-create-an-Expense-sub-account-tp4684363p4684373.html

Are they not essentially the same schemes?

-regards,
Larry