Re virtual postings (I think of them as (non-balanced) and
[separately-balanced] postings): I think it's good to allow them - the
non-balanced kind, at least - as an escape valve, since most users are
not expert in double entry bookkeeping starting out.

I also think there are times when they are a valid choice for an
experienced user. For example I use them to note invoices I've sent,
which otherwise would have no place in my cash-basis journal.

These postings can easily be found and replaced with balanced postings
later as you get more sophisticated.

Sometimes strict correctness checking is a higher priority than
short-term productivity. We should provide options to warn
about/disallow them when a user prefers that.

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