How do you deal with separate sets of accounts

[directedbit]

e.g one for you and one for your small consulting business?

[Simaex]

I am using separate journal files for different entities.
This way you can get separate reports for each entity or import each to a common journal and get combined reports.

[adept]

Not an accountant, but as far as I understand your books and your business books are two separate books which can't easily be comingled, and in fact, they should be kept separate.

You can keep separate files, or you can keep separate account hierarchies. Example: https://hledger.org/sm-2023-setup.html#business-accounts