account Assets:Cash
account Expenses:Phone
account Expenses:Rent
account Expenses:Food
commodity EUR
commodity GBP
payee Phone
tag food

2012-03-20 Phone
    Expenses:Phone            20.00 GBP
    Assets:Cash

2012-03-21 Rent
    Expenses:Rent            550.00 GBP
    Assets:Cash

2012-03-22 Food
    ; :food:
    Expenses:Food             20.00 EUR
    Assets:Cash

test bal --explicit --strict --check-payees
          -20.00 EUR
         -570.00 GBP  Assets:Cash
           20.00 EUR
          570.00 GBP  Expenses
           20.00 EUR    Food
           20.00 GBP    Phone
          550.00 GBP    Rent
--------------------
                   0
__ERROR__
Warning: "$FILE", line 14: Unknown payee 'Rent'
Warning: "$FILE", line 18: Unknown payee 'Food'
end test