This example from the documentation uses the same account name for both 
real and virtual postings:
https://www.ledger-cli.org/3.0/doc/ledger3.html#Working-with-multiple-funds-and-accounts

On Tuesday, February 27, 2018 at 9:13:57 AM UTC-6, Dániel Fancsali wrote:
>
> Hey,
>
> Just a hunch, but I feel it's a bit odd that the virtual account names 
> match the real ones. I'd double check that, maybe using ledger register 
> to see what the rolling sum is.
>
> Regards,
> Dan
>
> On Tue, 27 Feb 2018 at 15:03 Ryan Nowakowski <[email protected] 
> <javascript:>> wrote:
>
>> On Tue, Feb 27, 2018 at 04:41:08AM +0100, Jostein Berntsen wrote:
>> > On 26.02.18,16:43, Ryan Nowakowski wrote:
>> > > I'm not sure how virtual postings and balance assertions are supposed 
>> to
>> > > work together.  Here's my sample ledger file without virtual postings:
>> > >
>> > > 2018/2/25 Initial balance
>> > >     Assets  $100
>> > >     Equity
>> > >
>> > > 2018/2/26 Buy something
>> > >     Assets  $-10
>> > >     Expenses
>> > >
>> > > 2018/2/26 Balance assertion
>> > >     Assets  $0 = $90
>> > >
>> > > Running: ledger -f test.dat bal
>> > > ...works as expected:
>> > >
>> > >                      $90  Assets
>> > >                    $-100  Equity
>> > >                      $10  Expenses
>> > >     --------------------
>> > >                        0
>> > >
>> > > Then the same ledger file with an additional virtual posting 
>> transaction:
>> > >
>> > > 2018/2/25 Initial balance
>> > >     Assets  $100
>> > >     Equity
>> > >
>> > > 2018/2/26 Buy something
>> > >     Assets  $-10
>> > >     Expenses
>> > >
>> > > 2018/2/26 virtual stuff
>> > >    [Assets]    $-10
>> > >    [Expenses]
>> > >
>> > > 2018/2/26 Balance assertion
>> > >     Assets  $0 = $90
>> > >
>> > >
>> > > When I run: ledger -f test.dat bal
>> > >
>> > >     While parsing file "/tmp/test.dat", line 14:
>> > >     While parsing posting:
>> > >       Assets        $0 = $90
>> > >                   ^^^
>> > >     Error: Balance assertion off by $10 (expected to see $80)
>> > >
>> > > ...which seems ok since the virtual posting should make the balance 
>> $80
>> > > instead of $90.  However if I use --real I'd expect the balance
>> > > assertion to succeed: ledger -f test.dat bal --real
>> > >
>> > > But it doesn't:
>> > >
>> > >
>> > >     While parsing file "/tmp/test.dat", line 14:
>> > >     While parsing posting:
>> > >       Assets        $0 = $90
>> > >                   ^^^
>> > >     Error: Balance assertion off by $10 (expected to see $80)
>> > >
>> > > Is my expectation incorrect here?  Is there any documentation on how
>> > > virtual postings and balance assertion are supposed to interact?
>> > >
>> >
>> > This works in my ledger setup with version 3.1.1, both with an without
>> > --real.  Which version are you using?
>> >
>>
>> I forgot to include that little unimportant bit of info :)
>>
>>     Ledger 3.1.2-20160801, the command-line accounting tool
>>
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