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Chart of Accounts operates as per the previous version until you want to drill into the actual transactions. Under V6 this opened a list view for the account. In V7 it does not? or is my set up incorrect.

If it does not, why not, and how do you look at the transactions for an account?

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The 'Journal Items' list under the Accounting menu will show you all of your transactions, and this list can be filtered by account by using the search box to get a transaction list per account.

I'm guessing it was just a UI decision (since you need some way to access the account settings __and__ be able to get a transaction list per account). Anyway it'd be possible to set the account list items to point to an entry list filtered by account, but my understanding is its best/required(?) to use the 'Journal Entry' object for recording transactions.

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The drill down from Chart of Account has been restored in revision 8611 - http://bazaar.launchpad.net/~openerp/openobject-addons/7.0/revision/8611

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