I discovered the excellent guide  on how to structure shared expenses
https://mumble.net/~campbell/2017/02/26/ledger/HOWTO-sharedexpense 
and extended it so that a transaction keyword can be used to declare which 
expenses to share and which not. See the gist here:

https://gist.github.com/the42/52f2be2874cf7158f2496dba9a2a21ae

However, this isn't doing exactly I want it to do.

First: This ledger file is mine. If I would not work with shared expenses, 
I would pay things like Expenses:Housing ... out of Assets:Bank:Checking or 
Liability:Mastercard instead of Person:Johann.

* How can I easily specify at the transaction level that it's me who is 
sharing (Person:Johann) AND specify the account where the actual money is 
to be withdrawn?

There are Expenses we will not share (those without the flag ; :shared: ), 
however I would like continue to track
* who is spending/donating and how much AND
* who owns whom what amount.

The later information is lost by using the automatic accounts of Person: 
both in shred expenses and those expenses which shall not be shared.

How can I continue to have an overview who owns whom what amount when 
mixing shared and non-shared expenses?

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