lim accounts list --tree

Assets (1xxx)
├── 1100  Cash
├── 1200  Checking Account
├── 1300  Accounts Receivable
├── 1500  Prepaid Expenses
├── 1800  Buildings
├── 1900  Equipment
Liabilities (2xxx)
├── 2100  Accounts Payable
├── 2300  Accrued Expenses
├── 2500  Withholding Tax Payable
Equity (3xxx)
├── 3100  Capital Stock
├── 3500  Retained Earnings
Revenue (4xxx)
├── 4100  Sales Revenue
Expenses (5xxx–8xxx)
├── 5100  Cost of Goods Sold
├── 6100  Salaries
├── 7100  Communication
├── 7200  Rent
├── 7300  Travel & Transportation

lim accounts create --code 7150 --name "SaaS Subscriptions" \
  --type expense --sub-type selling-general-admin

lim add "office rent 220000 yen bank transfer"
lim add "AWS 11000 yen credit card"
lim add "client payment received 550000 yen"

lim reports tb

Trial Balance (2026-04-01 ~ 2027-03-31)
────────────────────────────────────────────────
Account              Debit       Credit
────────────────────────────────────────────────
Checking Account    550,000
Communication        10,000
Input VAT            21,000
Rent                200,000
Accounts Payable                  11,000
Sales Revenue                    550,000
Accounts Payable                 220,000
────────────────────────────────────────────────
Total               781,000      781,000  ✓