2018-01-01 open Equity:OpeningBalance
2018-01-01 open Assets:Checking
classification: "Cash"
2018-01-01 open Assets:Receivable:Accounts
classification: "Accounts receivable"
2018-01-01 open Expenses:Other
classification: "Other expenses"
2018-01-01 open Income:Other
classification: "Other income"
2018-01-01 open Liabilities:CreditCard
classification: "Accounts payable"
2018-01-01 open Liabilities:Payable:Accounts
2018-02-28 * "Opening balance"
Equity:OpeningBalance -10,000 USD