2008/01/01 January
    Expenses:Books          $10.00
    Assets:Cash

2008/01/01 January
    Expenses:One:Books          $10.00
    Expenses:One:Two:Books          $10.00
    Expenses:One:Two:Three:Books          $10.00
    Assets:Cash

2008/01/01 January
    Assets:Cash    0
    Income:Books

2008/01/01 January
    Assets:Cash
    Income:One:Books          $-10.00
    Income:One:Two:Books          $-10.00
    Income:One:Two:Three:Books          $-10.00

$ hledger -f- check

#test bal --empty
#             $-10.00  Assets:Cash
#              $40.00  Expenses
#              $10.00    Books
#              $30.00    One
#              $10.00      Books
#              $20.00      Two
#              $10.00        Books
#              $10.00        Three:Books
#             $-30.00  Income
#                   0    Books
#             $-30.00    One
#             $-10.00      Books
#             $-20.00      Two
#             $-10.00        Books
#             $-10.00        Three:Books
#--------------------
#                   0
#end test
#