[GNC] Managing fund and reports with Gnucash

[Bine's Art]

Hello!

I am using GnuCash 2.6.12 for my projects and I am a bit puzzled about 
how to manage funds with it in a way that makes sense.
I am not an accountant, and not very familiar double-entry bookholding, 
maybe that's why I seem to not find a good way to do it. Maybe someone 
of you can help me through this.

I will describe my question/problem with an imaginary simple example 
accounting scenario:

Payment received EUR 300:
I book under "Income" one payment as two bookings because I did not 
figure out how to make split bookings.
I book from the company income account into two sub-accounts of the 
company assets fund account:
1. booking: Material XY 200 EUR company income  account--to--> Company 
fund Material XY sub-account
2. booking: Material AB 100 EUR company income account--to---> Company 
fund Material AB sub-account
--------------------
total 300 EUR in company fund account altogether
======

The account structure looks like that:
- Company fund account/assets:
            - Material XY sub-account
            - Material AB sub-account

This way I can see how much money is in each asset fund for each 
material, that was paid for by a customer. I need to save up this money 
separately, to be able to see how much money is there to transfer it 
when necessary.

I like using reports to keep an overview, especially the "profit&loss" 
reports, that I customized to my needs.
So how do I show in the report that money had been taken out of the 
companies liquidity to be saved for further purchases?
Until now, as a further step, I booked the Material XY income also an an 
expense.

So I book it like that:
1. booking: Company fund account 300 EUR Material XY ------> expenses 
category "material  fund"
2. booking: Company fund account 300 EUR Material AB ------> expenses 
category "material  fund"
----------
300 eur in expenses category"material fund"

The 300 EUR are visible when I open the material XY fund sub-accounts 
under "assets", since the 300 expenses where taken from the 
"parent-folder" company account asset fund.

But in the report, it then appeared as a "loss", which means it is taken 
out of the companies profit for the period shown.

I don't find this way very elegant and was wondering if there is a 
better way to book or make a report including this.

Thanks for your consideration and time, I hope I could describe it in a 
way that makes some sense.

Best wishes,
Sabine