diff --git a/smart_importer/entries.py b/smart_importer/entries.py
index c336550..55298b9 100644
--- a/smart_importer/entries.py
+++ b/smart_importer/entries.py
@@ -9,14 +9,10 @@ def update_postings(transaction, accounts):
     if len(transaction.postings) != 1:
         return transaction
 
-    new_postings = [
-        Posting(account, None, None, None, None, None) for account in accounts
+    new_postings = [transaction.postings[0]] + [
+        Posting(account, None, None, None, None, None)
+        for account in accounts if account != transaction.postings[0].account
     ]
-    for posting in transaction.postings:
-        if posting.account in accounts:
-            new_postings[accounts.index(posting.account)] = posting
-        else:
-            new_postings.append(posting)
 
     return transaction._replace(postings=new_postings)
 
diff --git a/tests/entries_test.py b/tests/entries_test.py
new file mode 100644
index 0000000..cd023d7
--- /dev/null
+++ b/tests/entries_test.py
@@ -0,0 +1,73 @@
+# pylint: disable=missing-docstring
+import textwrap
+
+from beancount.parser import parser
+
+from smart_importer.entries import update_postings
+
+
+def test_update_postings_regular():
+
+    test_entries, _, _ = parser.parse_string(
+        textwrap.dedent("""
+2024-04-04 * "Supermarket ABC" "Groceries"
+  Assets:US:BofA:Checking  -100.00 USD
+        """))
+
+    transaction = test_entries[0]
+    accounts = "Assets:US:BofA:Checking", "Expenses:Food"
+
+    updated_transaction = update_postings(transaction, accounts)
+
+    assert len(updated_transaction.postings) == 2
+
+    # Check if the first posting is unchanged
+    assert updated_transaction.postings[0] == transaction.postings[0]
+
+    # Check if the remaining postings are created correctly
+    assert updated_transaction.postings[1].account == "Expenses:Food"
+
+
+def test_update_postings_inverse():
+
+    test_entries, _, _ = parser.parse_string(
+        textwrap.dedent("""
+2024-04-04 * "Supermarket ABC" "Groceries"
+  Assets:US:BofA:Checking  -100.00 USD
+        """))
+
+    transaction = test_entries[0]
+    accounts = "Expenses:Food", "Assets:US:BofA:Checking"
+
+    updated_transaction = update_postings(transaction, accounts)
+
+    assert len(updated_transaction.postings) == 2
+
+    # Check if the first posting is unchanged
+    assert updated_transaction.postings[0] == transaction.postings[0]
+
+    # Check if the remaining postings are created correctly
+    assert updated_transaction.postings[1].account == "Expenses:Food"
+
+
+def test_update_postings_multi():
+
+    test_entries, _, _ = parser.parse_string(
+        textwrap.dedent("""
+2024-04-04 * "Supermarket ABC" "Groceries"
+  Assets:US:BofA:Checking  -100.00 USD
+        """))
+
+    transaction = test_entries[0]
+    accounts = "Assets:US:BofA:Checking", "Expenses:Food", "Expenses:Clothing"
+
+    updated_transaction = update_postings(transaction, accounts)
+
+    assert len(updated_transaction.postings) == 3
+
+    # Check if the first posting is unchanged
+    assert updated_transaction.postings[0] == transaction.postings[0]
+
+    # Check if the remaining postings are created correctly
+    assert updated_transaction.postings[1].account == "Expenses:Food"
+    assert updated_transaction.postings[2].account == "Expenses:Clothing"