I've been trying to figure out how to track bounties (offered by funders) and proposals (proposed by developers) in a ledger. Here are two attempts for bounty tracking. I welcome any comments or improvements.

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 bounty accounting example 1
; track bounty offers and completion, not payment

; alice offers a bounty for various improvements to the add command.
; This is income for the project, even though not yet accepted.
2009/5/1 bounty offered
  income:alice:bounties:offered:better add oommand   $-50
  assets:bounties:offered:better add oommand   $50

; bob accepts the bounty and begins work.
; The bounty becomes his asset within the project.
2009/5/2 bounty accepted
  assets:bounties:offered:better add oommand   $-50
  assets:bounties:in progress:bob:better add oommand   $50

; bob completes the work and requests payment.
; The bounty is recorded as project equity. Payment is not tracked in this
; ledger.
2009/5/3 bounty completed
  assets:bounties:in progress:bob:better add oommand   $-50
  equity:bounties:completed:better add oommand   $50

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; bounty accounting example 2
; track bounty offers and completion with virtual accounts, bounty payment
; with real accounts

; with a virtual transaction, alice acquires and offers a valuable bounty
2009/5/1 bounty offered
  (contributors:alice:bounties:offered:better add oommand)   $50

; bob accepts and the virtual amount is transferred to him
2009/5/2 bounty accepted
  [contributors:alice:bounties:offered:better add oommand]   $-50
  [contributors:bob:bounties:in progress:better add oommand]   $50

; bob completes the work; the virtual amount disappears and a
; corresponding real amount becomes due from alice to bob.
2009/5/3 bounty completed
  (contributors:bob:bounties:in progress:better add oommand)   $-50
  contributors:bob:bounties:receivable:better add oommand   $50
  contributors:alice:bounties:payable:better add oommand   $-50

; alice pays bob; this is recorded as her expense and bob's income
2009/5/4 bounty paid
  contributors:bob:bounties:receivable:better add oommand   $-50
  contributors:bob:income:bounties:better add oommand   $50
  contributors:alice:bounties:payable:better add oommand   $50
  contributors:alice:expenses:bounties:better add oommand   $-50

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