-- in.journal --
account Expenses:Food

2026-01-15 * "Lunch"
  Expenses:Food      $10
  Assets:Cash

2026-01-16 * "Dinner"
  Expenses:Food      $15
  Assets:Cash

-- expect --
in.journal:5:3: undeclared-account: undeclared account: Assets:Cash
in.journal:9:3: undeclared-account: undeclared account: Assets:Cash