For tracking codes, I would like to track by Group and Individuals as they make-up of my account numbers for income and expenses.
Special accounts, I used it to account the individuals’ entitled comission as my main purpose, I might also need to allocate for annual events, which can be used with budget. In other words, it will be clunky list as I can’t sort them in groups. If possible, the special account have the option show or not to show the details at first level in balance sheet. 
What do you mean by multi-level tracking codes? Ability to create groups and have tracking codes to belong to the group? Then get report which can compare groups?
As for special accounts, you can show them on balance sheet separately. Just create control accounts, then assign each special account to their control account. But if you are doing this, then why not just create plain accounts under chart of accounts and use them directly? No need for special accounts.
This is the context that lead me to idea of tracking codes and special accounts.
Tracking codes, yes. Exactly as you described, lubos.
Special Accounts, I’m looking at how is being display, Is easier for me to look at by group first before at details of what group consist of. Whenever I click the balance link, It points me to another page consist of accounts in that group then followed by transactions.
