Basic organization question about where to put bank name, store name, etc.

[Hsiu-Khuern Tang]

Dear ledger users,

I have a basic question about how you organize your accounts.

If I have two credit cards, is it better to distinguish them using the account 
name, e.g.,

- Liabilities:CreditCard:BankOfAmerica
- Liabilities:CreditCard:Citibank

or by using a metadata tag?  If the latter, should I use the payee tag so that 
I can use --by-payee?

I can see the first method leading to lots of accounts, making the default 
"ledger bal" output very long.


A related question is: if I transfer money from one bank account to another, 
should the payee be the source bank, the target bank, or something else (such 
as "transfer")?  Example:

2012-03-10 Bank of America  ; Or Citibank? Or something else?
            Assets:Bank:BofA:Savings                $20.00
            Assets:Bank:Citi:Savings               $-20.00

Since this is a "symmetric" situation (one bank to another) it seems unnatural 
to me to put either the source or the target bank as the payee.

Thanks!

-- 
Best,
Hsiu-Khuern.