-- input --
!account expenses:food
@commodity USD
-- expect --
Journal
  AccountDirective j:1:2-2:1
    Account j:1:10-2:0
      SubAccount: "expenses" j:1:10-1:18
      SubAccount: "food" j:1:19-2:0
  CommodityDirective j:2:2-3:1
    Commodity: "USD"