I am sure you could force such an account tree if there was some
logical reason for doing so. There is one limitation however in that
all accounts of a specific type are sub-accounts of one the basic top
level Assets Liability Equity Income and Expense accounts. You could
create any structure you like for Income accounts under that. Gnucash
can accommodate closing the books and starting a new book for a
succeeding accounting period, e.g. annually if it is necessary that you
do that for legislative reasons for example, but you can also keep the
one set books for all years which facilitates year to year comparisons.
The reports structure is designed to be able to extract the necessary
information for specified sub-periods of the lifetime of the set of
books as required, so there would be almost no benefit and a
considerable overhead in adopting such a structure. It is likely the
business and some other features features might not work with that
structure which would necessitate that you might have to perform many
operations using  manually entered transactions. 

On Fri, 2026-07-24 at 12:33 -0700, Clint Chaplin wrote:
> Can GnuCash handle the following account tree?
> 
> 2025
> 
> 2025:2025-03
> 
> 2025:2025-03:Income
> 
> 2025:2025-03:Expense
> 
> 2025:2025-07
> 
> 2025:2025-07:Income
> 
> 2025:2025-07:Expense
> 
> 2025:2025-11
> 
> 2025:2025-11:Income
> 
> 2025:2025-11:Expense
> 
> 2025:Other
> 
> 2025:Other:Expense
> 
> 2025:Other:Income

-- 
David Cousens
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