Comment 3 for bug 504824

I'd vote for enforcing the rule "views shouldn't accept posts". When you can't allocate a move to a child account, you should create a "Others" child account. Those "don't fit anywhere" moves are usually trouble and the accountant/auditor/manager will be glad to have those very explicit.

However, we know that the chart of accounts is not static. For instance, when growing a company want to split it's "CASH" account into multiple "CASH/Head Quarters" and "CASH/Branch" accounts. So, there should be a "Convert to view" button that would:

1) Create a sibling view account
2) Move the account to the newly created sibling as child
3) Rename ex-sibling, now parent to the account's name
4) Rename the account to something like "Child1"