Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

How separate individual expenses from family expenses in Gnucash?
These sort of issues in structuring your personal finances relative to expenses can get complicated quickly, as your example demonstrates.  I would recommend a solution that reduces duplication as much as possible- and depending on what information you're interested in tracking you could set it up in very different ways. One solution would be to create virtual sub accounts of your assets, and to record the source of money rather than the destination.  Thus, when you do an expense report, you can limit on the "his" or "hers" asset accounts, and see only the expenses which pertain to those accounts (likewise for liabilities/credit cards). If, on the other hand, you're more interested in a running sum of expenses- rather than create "Me" and "Spouse" accounts at every leaf of the expense tree, it would make much more sense to create top level accounts for Expenses:His:etc and Expenses:Hers:etc.  Using this model, you could create only the sub expense accounts that apply for each of your spending (with matching account structures for common accounts).