The later option doesn’t come out of what I expect. Not useful.
The idea of using control account. I had in mind for awhile using special accounts as (listing shareholder/members) then assign to appropriate coa accounts. This made capital accounts less relevant. and made expense claim limited to only employee or dedicate expense claim payer. The only problem is the special account didn’t have sub-accounts so is a bit messy. Since it will lump every different listing under the same page ahahaha.
however Since there is search feature which can filter to only what we want to see (specific listing) is adequte.