Accounting rules

[Bert Heijne]

Hello everyone, 

As a new be to bookkeeping and Gnucash. I have some questions about accounting. I already did some work with GC and read the manual.
My company is a rental of party material and we have some attractions that we rent and we exploit the attractions.

So we have invoice and bills, cash income from the rental (pay at delivery) and Cash income from the attractions.

1- Is it wise to give the attractions we exploit and have cash income from, make them customer so we can track their income and get it to the wright Vat box. Also track information about where and Weather conditions?
Say reservation of the first 20 customer numbers for the attractions.

2- Can I remove a customer from the customer list that i accidental made? (it was suppose to be a vendor) or just change the input. customer isn't used yet in any transaction. 

For now these questions, I have a lot so Thanks for the help 

Greeting Bert