2008/01/01 income
    assets:bank:checking  $1
    income:salary

2008/06/01 gift
    assets:bank:checking  $1
    income:gifts

2008/06/02 save
    assets:bank:saving  $1
    assets:bank:checking

2008/06/03 * eat & shop
    expenses:food      $1
    expenses:supplies  $1
    assets:cash

2008/12/31 * pay off
    liabilities:debts  $1
    assets:bank:checking

$ hledger -f- check

#test bal as
#                 $-1  assets
#                  $1    bank:saving
#                 $-2    cash
#--------------------
#                 $-1
#end test
#