No and no... Not by option, and if you try it by modifying CU12, you'll have an account missing, the posting won't be consistent because the amounts don't add up. What would have the same effect is setting the account payable/receivable as the gains/losses account, but I would advise not to do this. It's not proper accounting then.
Comments
with best regards
Jens
---
I am here: http://maps.google.com/maps?ll=52.517747,13.388410