A virtual posting is when you, in your mind, see money as moving
to a certain place, when in reality that money has not moved at all.
There are several scenarios in which this type of tracking comes in
handy, and each of them will be discussed in detail.

To enter a virtual posting, surround the account name in
parentheses.  This form of usage does not need to balance.  However,
if you want to ensure the virtual posting balances with other
virtual postings in the same transaction, use square brackets.  For
example:

@smallexample
10/2 Paycheck
    Assets:Checking                        $1000.00
    Income:Salary                         $-1000.00
    (Debt:Alimony)                          $200.00
@end smallexample

In this example, after receiving a paycheck an alimony debt is
increased---even though no money has moved around yet.

@smallexample
10/2  Paycheck
    Assets:Checking                        $1000.00
    Income:Salary                         $-1000.00
    [Savings:Trip]                          $200.00
    [Assets:Checking]                      $-200.00
@end smallexample

In this example, $200 has been deducted from checking toward savings
for a trip.  It will appear as though the money has been moved from
the account into @samp{Savings:Trip}, although no money has actually
moved anywhere.

When balances are displayed, virtual postings will be factored in.
To view balances without any virtual balances factored in, using the
@option{-R} flag, for ``reality''.