I cannot seem to get a nested form to generate in a rails view for a belongs_to relationship using the new accepts_nested_attributes_for facility o
I'm using Rails 2.3.5 and I noticed the same thing. Checking out the source for active_record's nested_attributes.rb, it looks like belongs_to should work fine. So it appears it might be a "nested forms" bug.
I have a nested form exactly like yours, with User belongs_to :address, and Address is independent of the user.
Then in the form, I just do <% f.fields_for :address_attributes do |address_form| %> instead of <% f.fields_for :address do |address_form| %>. Temporary hack until there's a better way, but this works. The method accepts_nested_attributes_for is expecting the params to include something like:
{user=>{address_attributes=>{attr1=>'one',attr2=>'two'}, name=>'myname'}
...but fields_for is producing:
{user=>{address=>{attr1=>'one',attr2=>'two'}, name=>'myname'}
This way you don't have to add that has_one :account to your code, which doesn't work in my case.
Update: Found a better answer:
Here is the gist of the code I'm using to make this work right:
Rails Nested Forms with belongs_to Gist
Hope that helps.