Thanks for the ideas! I have played around with it a bit and this is what I 
got currently.

So every day we get 24h to spend which can be set up with the following 
entry :

2019/08/16 day 1
    Assets:Hours           =24
    Equity:Hours


The equal sign is to clear out any remaining hours from the day before so 
the next day will look the same :

2019/08/17 day 2
    Assets:Hours          =24
    Equity:Hours

If this is a workday I "own" my employer 8 hours of work :

2019/08/16 Workday
    Liability:Work       8
    Assets:Hours

2019/08/17 Workday
    Liability:Work       8
    Assets:Hours

I can of course spend my time with other things I want to track also :

2019/08/17 Other things done
    Expenses:Workout    1
    Expenses:Study      2
    Assets:Hours

And regarding those hours I could have already budgeted the day to plan it 
out :

~ daily in 2019/08/17
    Expenses:Work        8
    Expenses:Workout     2
    Expenses:Study       2
    Assets:Hours

So now I can run some reports to check that budget :

ledger -f test.ledger --unround -E budget
                      13                      -12                       25 
-108%  Assets:Hours
                   14.25                       12                     2.25  
119%  Expenses
                       2                        2                        0  
100%    Study
                   11.25                        8                     3.25  
141%    Work
                       1                        2                       -1  
 50%    Workout
------------ ------------ ------------ -----
                   27.25                        0                    27.25  
   0

And my overall balance :
 ledger -f test.ledger --unround -E balance
                  13  Assets:Hours
                 -32  Equity:Hours
               14.25  Expenses
                   2    Study
               11.25    Work
                   1    Workout
                4.75  Liability:Work
--------------------
                   0



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