Thank you to those who have tried to educate me on the use of the word "split" 
in GnuCash, but whilst I believe that I understand how it is being used, the 
reason for using such an ambiguous term remains puzzling when better 
alternatives exist.
I have a piece of wood that has a split in it caused by uneven shrinkage. It is 
one piece of wood with one split. If I choose to propagate that split by 
forcing a wedge or axe into it, I end up with two pieces of wood and the split 
suddenly disappears. The split has not magically turned into two splits and if 
I plane the edges of the two pieces of wood there will be no evidence that the 
split ever existed.
I understand that GnuCash has been developed on the basis of double entry 
bookkeeping, which I believe gets its name from the fact that the details of 
every transaction are entered at least twice; I regard this as duplicated entry 
rather than split entry. For a simple transaction there is no splitting 
involved; all of the money passes from one account to another and is simply 
recorded in both accounts. The only transactions involving splits are those 
where a sum of money leaves the source account and is shared between two (or 
more) destination accounts or where the money from two (or more) source 
accounts passes to one destination account; these could truthfully be thought 
of as a split transactions or compound transactions.
Most confusion arises from using the word "split" to describe every ledger 
entry, regardless of whether any splitting has been done. Using the term 
"ledger entry" or simply "entry" to describe the constituent parts of a 
transaction works consistently, whereas using the term "split" to describe the 
same thing does not.
The term "double entry bookkeeping" makes sense, whereas the term "double split 
bookkeeping" does not, but that is how GnuCash appears to be defined.
Despite my comments above, I do like using GnuCash and appreciate the efforts 
made by its developers, but whenever I try to encourage others to use it, the 
perceived steep learning curve is the first concern and the use of confusing 
terminology doesn't help.
Kind regards,
Alan

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