Is there a 'right' way to handle an account which gets payments in two
directions?

E.g. I have good relations with a friend and we often buy things for
each other and settle up at the end of the month.  Sometimes I owe the
friend some money, other times the friend owes me some money but it's
very definitely one account and one wants to see all the payments in
one place.

I guess one can just say it's an 'Expense' account and make payments
in either direction as required, is this the only way or is there a
special name for such an account?

-- 
Chris Green
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