Thank you John, I am using your approach (first) with an extra alternative when 
I didn’t pay but any other person pay and I need to record the liabilitie 
(second). Does it make sense?


2023/01/01 Sample
 Expenses:Food           $10
 Assets:Payable:Joe      $10 
 Assets:Payable:Bob      $10
 Assets:Payable:Nancy    $10
 Liabilities:Credit

2023/01/02 Sample
 Expenses:Food           $30
 Liabilities:Joe         $10 ; I need to pay Joe later
 Assets:Joe                  ; it doesn’t matter for me how Joe payed, just a 
general account


Thank you Tobias for the link, I will read the thread! 

Best,
Alexandre


> On 10 Jan 2023, at 00:45, John Wiegley <[email protected]> wrote:
> 
> I usually do something like this:
> 
>    2023/01/01 Sample
>      Expenses:Food           $10
>      Assets:Payable:Joe      $10
>      Assets:Payable:Bob      $10
>      Assets:Payable:Nancy    $10
>      Liabilities:Credit
> 
> John

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