I would like to use ledger to track (physical) keys which are given out to 
people when they pay a deposit, and the deposit is returned to them when 
they give back the key.

The questions I would like to ask from the ledger are:

1. How many keys does our manager have left?
2. How much money does our manager hold?
3. Which people hold which keys?
4. How much money do we owe a given person / all people?

I can answer the first two questions from “ledger balance” using an entry 
format like:

2014-05-10 (N1) John Doe
 Manager:Keys  -1 key @ =$100
 People:Keys


Though it does not answer the third and fourth question. I have been unable 
to make use of the payee field and instead it seems I must use an account 
for each person like:


2014-05-10 (N1) John Doe
 Manager:Keys  -1 key @ =$100
 People:Keys:John Doe


Now it shows that People:Keys:John Doe has a balance of $100 and 
Manager:Keys has a balance of -1 key.

Intuitively though I would prefer to see People:Keys:John Doe with a 
balance of 1 key and -$100 and then Manager:Keys with a balance of -1 keyand 
$100.

For this, will I need to introduce new transactions, e.g.:

2014-05-10 (N7) John Doe
 People:Keys:John Doe      1 key
 Manager:Keys             -1 key
 Manager:Keys           $100
 People:Keys:John Doe  -$100


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