; A sample journal file. ; ; Sets up this account tree: ; assets ; bank ; checking ; saving ; cash ; expenses ; food ; supplies ; income ; gifts ; salary ; liabilities ; debts account assets:bank:checking account income:salary account income:gifts account assets:bank:saving account assets:cash account expenses:food account expenses:supplies account liabilities:debts commodity $ 2018/01/01 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 ;final comment