diff --git a/hledger-ui/Hledger/UI/AccountsScreen.hs b/hledger-ui/Hledger/UI/AccountsScreen.hs
index 86214eb87..d30975c4e 100644
--- a/hledger-ui/Hledger/UI/AccountsScreen.hs
+++ b/hledger-ui/Hledger/UI/AccountsScreen.hs
@@ -78,8 +78,11 @@ asInit d reset ui@UIState{
                       where
                         as = map asItemAccountName displayitems
 
-    -- Further restrict the query based on the current period and future/forecast mode.
-    rspec' = reportSpecSetFutureAndForecast d (forecast_ $ inputopts_ copts) rspec
+    rspec' =
+      -- Further restrict the query based on the current period and future/forecast mode.
+      (reportSpecSetFutureAndForecast d (forecast_ $ inputopts_ copts) rspec)
+      -- always show declared accounts even if unused
+        {_rsReportOpts=ropts{declared_=True}}
 
     -- run the report
     (items,_total) = balanceReport rspec' j
diff --git a/hledger-ui/hledger-ui.m4.md b/hledger-ui/hledger-ui.m4.md
index 11b6cd786..587351253 100644
--- a/hledger-ui/hledger-ui.m4.md
+++ b/hledger-ui/hledger-ui.m4.md
@@ -194,6 +194,8 @@ Additional screen-specific keys are described below.
 This is normally the first screen displayed.
 It lists accounts and their balances, like hledger's balance command.
 By default, it shows all accounts and their latest ending balances (including the balances of subaccounts).
+Accounts which have been declared with an [account directive](#declaring-accounts) are also listed, even if not yet used
+(except for empty parent accounts).
 If you specify a query on the command line, it shows just the matched accounts and the balances from matched transactions.
 
 Account names are shown as a flat list by default; press `t` to toggle tree mode.