2012-03-20 Test GBP
    Expenses:Phone            20.00 GBP
    Assets:Cash

2012-03-21 * Test GBP
    Expenses:Phone            20.00 GBP
    Assets:Cash

$ hledger -f- check

#test bal --pedantic -> 2
#__ERROR__
#While parsing file "$FILE", line 2:
#While parsing posting:
#  Expenses:Phone            20.00 GBP
#
#Error: Unknown account 'Expenses:Phone'
#While parsing file "$FILE", line 6:
#While parsing posting:
#  Expenses:Phone            20.00 GBP
#
#Error: Unknown account 'Expenses:Phone'
#end test
#