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gnucash/Docs/xacc-groups.html

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<h1>Account Groups</h1>
Typically accounts are arranged in a tree. Typically,
Accounts that are not leaf accounts have a number that ends in zero.
For example:
<pre>
300 Expenses
|
+--310 Living Expenses
| |
| +--311 Beer
| |
| +--312 Cable
|
+--320 Business Expenses
| |
| +--321 8-inch Floppies
| |
: :
</pre>