I have used double-entry bookkeeping although I am not trained. In the past I 
have used what I called 'fund' accounts as sub-accounts for my equity account: 
home maintenance, tithe, and emergency savings, for example. I divide my 
'profits' each month and accrue them through an expense account to accounts 
which are part of my total equity. 
The object is to keep a running total for expenses which are typically annual 
rather than a month-by-month total. Can I do this with GnuCash? I think I 
really need to do this.
Setting up my accounts initially I tried setting up sub-accounts under the 
parent Equity, and then under the Equity sub-account Opening Balances, and it 
only allows me to transfer to Open Balances in each case. The funds in my 
assets/liabilities account are not transferable 1 to 1 to one of these other 
accounts.
I may have to change the way I do things, but I would really appreciate help 
with this.  mgk
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