apply account Master Account 2012-03-12 KFC Expenses:Food $20 Assets:Cash end apply account apply account Master Account 2012-03-12 KFC Expenses:Food $20 Assets:Cash end apply apply account Master Account 2012-03-12 KFC Expenses:Food $20 Assets:Cash end apply account Master Account include dir-apply.dat end test reg food 12-Mar-12 KFC Master A:Expenses:Food $20 $20 12-Mar-12 KFC Master A:Expenses:Food $20 $40 12-Mar-12 KFC Master A:Expenses:Food $20 $60 12-Mar-12 KFC Master A:Expenses:Food $40 $100 end test