; Aliases must apply forward-only. A posting that uses `Checking`
; BEFORE the alias declaration should keep the literal `Checking`
; name (or fail-to-balance, depending on whether the elaborator treats
; it as an unknown account). After the alias declaration, postings
; using `Checking` resolve to `Assets:Checking`.
2024-01-01 Pre-declaration use
    Checking      $100
    Equity:Opening

account Assets:Checking
    alias Checking

2024-01-02 Post-declaration use
    Checking      $200
    Equity:Opening
