diff --git a/tests/test_data_account.py b/tests/test_data_account.py
index d67bd67fa62974b5898cc67dfa6a58b695ecd85e..5c312eb254e1285763e12d5e9979056c529047a1 100644
--- a/tests/test_data_account.py
+++ b/tests/test_data_account.py
@@ -16,8 +16,32 @@
 
 import pytest
 
+from . import testutil
+
+from datetime import date as Date
+
+from beancount.core.data import Open, Close, Booking
+
 from conservancy_beancount import data
 
+clean_account_meta = pytest.fixture()(testutil.clean_account_meta)
+
+def check_account_meta(acct_meta, opening, closing=None):
+    if isinstance(acct_meta, str):
+        acct_meta = data.Account(acct_meta).meta
+    assert acct_meta == opening.meta
+    assert acct_meta.account == opening.account
+    assert acct_meta.booking == opening.booking
+    assert acct_meta.currencies == opening.currencies
+    assert acct_meta.open_date == opening.date
+    assert acct_meta.open_meta == opening.meta
+    if closing is None:
+        assert acct_meta.close_date is None
+        assert acct_meta.close_meta is None
+    else:
+        assert acct_meta.close_date == closing.date
+        assert acct_meta.close_meta == closing.meta
+
 @pytest.mark.parametrize('acct_name,under_arg,expected', [
     ('Expenses:Tax:Sales', 'Expenses:Tax:Sales:', False),
     ('Expenses:Tax:Sales', 'Expenses:Tax:Sales', True),
@@ -205,3 +229,41 @@ def test_root_part(acct_name):
     assert account.root_part() == parts[0]
     assert account.root_part(1) == parts[0]
     assert account.root_part(2) == ':'.join(parts[:2])
+
+def test_load_opening(clean_account_meta):
+    opening = Open({'lineno': 210}, Date(2010, 2, 1), 'Assets:Cash', None, None)
+    data.Account.load_opening(opening)
+    check_account_meta('Assets:Cash', opening)
+
+def test_load_closing(clean_account_meta):
+    name = 'Assets:Checking'
+    opening = Open({'lineno': 230}, Date(2010, 10, 1), name, None, None)
+    closing = Close({'lineno': 235}, Date(2010, 11, 1), name)
+    data.Account.load_opening(opening)
+    data.Account.load_closing(closing)
+    check_account_meta(name, opening, closing)
+
+def test_load_closing_without_opening(clean_account_meta):
+    closing = Close({'lineno': 245}, Date(2010, 3, 1), 'Assets:Cash')
+    with pytest.raises(ValueError):
+        data.Account.load_closing(closing)
+
+def test_load_openings_and_closings(clean_account_meta):
+    entries = [
+        Open({'lineno': 1, 'income-type': 'Donations'},
+             Date(2000, 3, 1), 'Income:Donations', None, None),
+        Open({'lineno': 2},
+             Date(2000, 3, 1), 'Income:Other', None, None),
+        Open({'lineno': 3, 'asset-type': 'Cash equivalent'},
+             Date(2000, 4, 1), 'Assets:Checking', ['USD', 'EUR'], Booking.STRICT),
+        testutil.Transaction(date=Date(2000, 4, 10), postings=[
+            ('Income:Donations', -10),
+            ('Assets:Checking', 10),
+        ]),
+        Close({'lineno': 30, 'why': 'Changed banks'},
+              Date(2000, 5, 1), 'Assets:Checking')
+    ]
+    data.Account.load_openings_and_closings(iter(entries))
+    check_account_meta('Income:Donations', entries[0])
+    check_account_meta('Income:Other', entries[1])
+    check_account_meta('Assets:Checking', entries[2], entries[-1])