I want to use gnucash for tracking income and spending for my wife and I. I'd 
like some rudimentary advice on setting up gnucash. 

Our bank allows us to set up sub-accounts, so we have ended up with four 
accounts: a cheque account which is used by both of us for day to day expenses; 
a "web saving" account which will attract a very small amount of interest when 
money is stored there; my wife has an account for her business use; and I also 
have an account for my business use. We transfer money between these accounts 
as required. 

It seems as though we should have separate gnucash file for each of these 
accounts. If so, how do we handle the transfers between them? If it isn't 
necessary to have separate files for each account, how do I set up?

thanks,

Malcolm 
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