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

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
