You can assign account numbers in GnuCash. Accounts can be parents with child 
(sub) accounts and those parents can also be placeholders. (you can’t put 
transactions in them if they are placeholders, only in the sub-accounts)

For the other question, this sounds like Equity:Retained Earnings in English. 
As for the ‘Balance’ (Balans) account, that is every account which is the other 
split(s) in every transaction —if I’m understanding you correctly.

Thus an expense of 5.00 on food would show up as:

Dr. Expenses:Food       5.00
Cr. Assets:Cash                 5.00

The Cash account in this case is the one which ‘balances’ the Food expense. 
(Cash is presumably where the money came from to pay for the food)

If I’m misunderstanding, please clarify with an example from the other program.

Regards,
Adrien

> On Aug 9, 2019, at 3:17 AM, Frank ter Braak <frankterbr...@gmail.com> wrote:
> 
> Did not have time to rest all in GnuCash but I am very happy with the 
> discussion and all the suggestions and clearifications. 
> 
> One question might help me even further: my old program made structure by 
> numbering all accounts and keeping record what group or subgroup the entries 
> are part or if the entry is group itself. 
> 
> The only other thing that had to be entered is if the account was a BALANS 
> account or was part of the 'GAIN & LOSS' (free translation of 'winst en 
> verlies rekening') account group.
> 
> How would I translate or compare this dichotomy to the way GnuCash is 
> structured!? 
> 
> Are some TYPES considered 'balans' types and all others part of the 'gain & 
> LOSS' group?
> 
> Vriendelijk groetend,
> Frank ter Braak


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