# Rewrite account names

Here's an example of using [account aliases](manual.html#account-aliases).

Say a sole proprietor has a `personal.journal`:
```journal
2014/1/2
    expenses:food  $1
    assets:cash
```

and a `business.journal`:
```journal
2014/1/1
    expenses:office supplies  $1
    assets:business checking
```

So each entity (the business owner, and the business) has their own file with its own simple chart of accounts.
However, at tax reporting time we need to view these as a single entity (at least in the US).
In `unified.journal`, we include both files, and rewrite the personal
account names to fit into the business chart of accounts,
```journal
alias expenses    = equity:draw:personal
alias assets:cash = assets:personal cash
include personal.journal
end aliases

include business.journal
```

Now we can see the data from both files at once, and the personal account names have changed:
```shell
$ hledger -f unified.journal print
2014/01/01                                    # from business.journal - no aliases applied
    expenses:office supplies            $1
    assets:business checking           $-1

2014/01/02                                    # from personal.journal
    equity:draw:personal:food            $1   # <- was expenses:food
    assets:personal cash                $-1   # <- was assets:cash
```

You can also specify aliases on the command line. This could be useful to
quickly rewrite account names when sharing a report with someone else, such as
your accountant:
```shell
$ hledger --alias 'my earning=income:business' ...
```

See also [How to use another account separator character](how-to-use-another-account-separator-character.html).