# Here some accounts with type Asset and Cash are declared and 
# Liability, Equity, Revenue and Expense accounts are inferred.
<
account assets        ; type:Asset
account assets:cash   ; type:Cash
account liabilities

2020-01-01
  assets           1
  assets:cash      1
  liabilities     -1
  revenues        -1
  expenses         1
  equity

# 1. bse reports the balance sheet accounts in the proper section. 
# A Cash account is also an Asset.
$ hledger -f- bse
Balance Sheet With Equity 2020-01-01

             || 2020-01-01 
=============++============
 Assets      ||            
-------------++------------
 assets      ||          1 
 assets:cash ||          1 
-------------++------------
             ||          2 
=============++============
 Liabilities ||            
-------------++------------
 liabilities ||          1 
-------------++------------
             ||          1 
=============++============
 Equity      ||            
-------------++------------
 equity      ||          1 
-------------++------------
             ||          1 
=============++============
 Net:        ||          0 

# 2. cashflow reports the Cash account.
$ hledger -f- cf
Cashflow Statement 2020-01-01

             || 2020-01-01 
=============++============
 Cash flows  ||            
-------------++------------
 assets:cash ||          1 
-------------++------------
             ||          1 

# 3. is reports the income statement accounts in the proper section. 
$ hledger -f- is
Income Statement 2020-01-01

          || 2020-01-01 
==========++============
 Revenues ||            
----------++------------
 revenues ||          1 
----------++------------
          ||          1 
==========++============
 Expenses ||            
----------++------------
 expenses ||          1 
----------++------------
          ||          1 
==========++============
 Net:     ||          0