Arman

Equity is not the way to go to do this. All of the funds are assets and
since they are in a single bank account the obvious way is to have 3 sub
accounts of the main asset bank account which could simply be a placeholder

Assets:Bank Account
Assets:Bank Account:Arman
Assets:Bank Account:Wife
Assets:Bank Account:Communal

Whenn your income goes into the bank account you would split the deposits
(debits to the asset accounts and credits to the relevant income account)
between the individual sub accounts and the communal account. This will make
reconciliation a bit more difficult but you can include the sub-accounts in
a reconciliation.

You would have no transactions actually targeting the Assets:Bank Account
account. It is simply a placeholder for the sum of the other three accounts
If you make it a placeholder account GnuCash will not allow you to use it as
a target account for transaction.

The loan to a friend is also an asset. To record it you would credit
Assets:Bank Account:Arman and debit Assets:Loans:<appropriate name>  with 
the repayments also record between the two account.

David



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