diff --git a/tests/books/fund.beancount b/tests/books/fund.beancount
index d452cf5..24dc807 100644
--- a/tests/books/fund.beancount
+++ b/tests/books/fund.beancount
@@ -1,11 +1,19 @@
+; This input is used to test both the fund report
+; and the opening balances tool.
+
 option "inferred_tolerance_default" "USD:0.01"
 
+2018-01-01 open Assets:Checking
+2018-01-01 open Assets:EUR
+2018-01-01 open Assets:Prepaid:Expenses
+2018-01-01 open Assets:Receivable:Accounts
 2018-01-01 open Equity:Funds:Restricted
 2018-01-01 open Equity:Funds:Unrestricted
 2018-01-01 open Equity:Realized:CurrencyConversion
-2018-01-01 open Assets:Checking
 2018-01-01 open Expenses:Other
 2018-01-01 open Income:Other
+2018-01-01 open Liabilities:Payable:Accounts
+2018-01-01 open Liabilities:UnearnedIncome
 
 2018-02-28 * "Opening balances"
   Equity:Funds:Unrestricted  -4,000 USD
@@ -18,49 +26,75 @@ option "inferred_tolerance_default" "USD:0.01"
   project: "Charlie"
   Assets:Checking            10,000 USD
 
-2018-03-03 * "Conservancy income 2018"
+2018-03-03 * "Conservancy receivable 2018"
   project: "Conservancy"
-  Income:Other    -40 USD
-  Assets:Checking  40 USD
+  Income:Other               -32 EUR {1.25 USD}
+  Assets:Receivable:Accounts  32 EUR {1.25 USD}
 
-2018-03-06 * "Conservancy expense 2018"
+2018-03-06 * "Conservancy payable 2018"
   project: "Conservancy"
-  Expenses:Other    4 USD
-  Assets:Checking  -4 USD
+  Expenses:Other                 4 USD
+  Liabilities:Payable:Accounts  -4 USD
 
-2018-06-03 * "Alpha income 2018A"
+2018-06-03 * "Alpha income 2018"
   project: "Alpha"
-  Income:Other    -30 USD
-  Assets:Checking  30 USD
+  Income:Other    -60 USD
+  Assets:Checking  60 USD
 
-2018-06-06 * "Alpha income 2018B"
+2018-06-06 * "Alpha unearned income"
   project: "Alpha"
-  Income:Other    -30 USD
-  Assets:Checking  30 USD
+  Liabilities:UnearnedIncome  -30 USD
+  Assets:Checking              30 USD
+
+2018-06-09 * "Alpha prepaid expense"
+  project: "Alpha"
+  Assets:Prepaid:Expenses  20 USD
+  Assets:Checking         -20 USD
 
 2018-09-03 * "Bravo expense"
   project: "Bravo"
   Expenses:Other    20 USD
   Assets:Checking  -20 USD
 
-2019-03-03 * "Conservancy income 2019"
+2019-03-03 * "Conservancy receivable paid"
   project: "Conservancy"
-  Income:Other    -44 EUR {1.0 USD}
+  Assets:Receivable:Accounts  -32 EUR {1.25 USD} @ 1.5 USD
+  Assets:EUR                   32 EUR {1.5 USD}
+  Equity:Realized:CurrencyConversion
+
+2019-03-06 * "Conservancy payable paid"
+  project: "Conservancy"
+  Liabilities:Payable:Accounts  4 USD
+  Assets:Checking              -4 USD
+
+2019-03-12 * "Conservancy income 2019"
+  project: "Conservancy"
+  Income:Other    -28 EUR {1.5 USD}
   Assets:Checking  40 USD
   Equity:Realized:CurrencyConversion
 
-2019-03-06 * "Conservancy expense 2019"
+2019-03-15 * "Conservancy expense 2019"
   project: "Conservancy"
-  Expenses:Other    4.40 EUR {1.0 USD}
+  Expenses:Other    2.80 EUR {1.5 USD}
   Assets:Checking  -4.00 USD
   Equity:Realized:CurrencyConversion
 
-2019-06-03 * "Alpha expense 2019A"
+2019-06-06 * "Alpha unearned income converted"
+  project: "Alpha"
+  Liabilities:UnearnedIncome  30 USD
+  Income:Other               -30 USD
+
+2019-06-09 * "Alpha prepaid expense converted"
+  project: "Alpha"
+  Assets:Prepaid:Expenses  -20 USD
+  Expenses:Other            20 USD
+
+2019-06-12 * "Alpha expense 2019A"
   project: "Alpha"
   Expenses:Other    3 USD
   Assets:Checking  -3 USD
 
-2019-06-06 * "Alpha expense 2019B"
+2019-06-15 * "Alpha expense 2019B"
   project: "Alpha"
   Expenses:Other    3 USD
   Assets:Checking  -3 USD
diff --git a/tests/test_reports_fund.py b/tests/test_reports_fund.py
index a57318d..da2ac89 100644
--- a/tests/test_reports_fund.py
+++ b/tests/test_reports_fund.py
@@ -53,15 +53,16 @@ BALANCES_BY_YEAR = {
         ('Expenses:Other', -4),
     ],
     ('Conservancy', 2019): [
-        ('Income:Other', 44),
-        ('Expenses:Other', Decimal('-4.40')),
-        ('Equity:Realized:CurrencyConversion', Decimal('-3.60')),
+        ('Income:Other', 42),
+        ('Expenses:Other', Decimal('-4.20')),
+        ('Equity:Realized:CurrencyConversion', Decimal('6.20')),
     ],
     ('Alpha', 2018): [
         ('Income:Other', 60),
     ],
     ('Alpha', 2019): [
-        ('Expenses:Other', -6),
+        ('Income:Other', 30),
+        ('Expenses:Other', -26),
     ],
     ('Bravo', 2018): [
         ('Expenses:Other', -20),