-- accounts.journal --
account expenses:food

-- in.journal --
include accounts.journal

2024/01/01 ! test
    expenses:food  $10
    assets:checking

-- expect --
files (2):
  0: accounts.journal
  1: in.journal

commodities (1):
  $
    directives: 0
    usages: 1
      file 1: $ ("10")

accounts (2):
  assets:checking
    directives: 0
    usages: 1
      file 1: assets:checking
  expenses:food
    directives: 1
      account expenses:food
    usages: 1
      file 1: expenses:food

payees (1):
  test
    directives: 0
    usages: 1
      file 1: test