I have installed GnuCash on my xubuntu system and I've done the
default 'business' accounts set-up as that seems closest to what a PCC
needs.

Now presumably I need to apply some sort of restricted/unrestricted
account types.

It would seem that the way to go would be to split 'expenses' into
'restricted expenses' and 'unrestricted expenses' and, similarly have
'restricted income' and 'unrestricted income'.  I guess these should
be a layer below 'expenses' and 'income' so one has:-

    expenses
        restricted
            church repairs
            new church furniture etc.
        unrestricted
            vicar's expenses
            CofE
            electricity bill

... and similar for income.

Or should one have it the other way about:-

    restricted
        expenses
           ...
           ...
        income
           ...
           ...

    unrestricted
        expenses
            ....

        income
            ....


It feels like the first is right as one can then still do overall
expenses versus income more easily, or have I got it completely wrong
and I shouldn't have restricted/unrestricted placeholders at all?

-- 
Chris Green
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