David, thank you again! I was able to recover the missing account and ALL of
my missing transactions! I just wanted to update for the community to have a
record. 

Thanks to the article that David provided which points out that accounts are
not part of log files, I was able to manipulate the data log which I had. 

The fact is that log files are only useful if you have all accounts in place
completely unchanged -- that is, if an account is created, moved or lost
then users will find that the replaying log files in order to restore data
will not work. 

This is due to the fact that GnuCash uses an identification number in
conjunction with the account name to log each transaction in the log file.

My workaround was to: 
1. manually recreate the Account in GnuCash with the same name
2. enter a transaction into the recreated account
3. open the active log file
4. copy the new account ID number (acc_guid) which is located just before
the account name
5. open the log file containing the data you want to restore
6. use "find and replace" to overwrite the old account ID with the correct
ID number

After this I was able to replay the log and restore the entire account and
all missing transactions. Hope this can help someone else!



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