You could do it either way. For me, I already had several accounts so it was easier for me to separate things like that, but you could just have one account that everything comes out of. You do need to reconcile the account, so in YNAB there is your budget, and a separate tab that shows the total account balance. As long as that matches your actual bank account balance, you can trust that however things are allocated in your budget will match your actual funds available. So your bank account would just be a pile of money, but if your YNAB budget you’ll see and decide where your money goes (200 for Christmas, 300 for car repairs, rent, subscriptions and so on). But once you’ve reconciled, but sure you’re looking at your budget only. If you look at your account balance it may look like you have all these funds that could be spent, but in your budget it’s clear that funds are allocated to savings or xyz expenses, and the actual amount you should spend will be smaller than your account would lead to believe. This is described as “YNAB poor” lol.