;doc:journal:account directive: edits

hledger/hledger.m4.md

@@ -1753,6 +1753,13 @@ They are written as the word `account` followed by a hledger-style [account name
 account assets:bank:checking
 ```
 
+Ledger-style indented subdirectives are also accepted, but ignored:
+
+```journal
+account assets:bank:checking
+  format subdirective  ; currently ignored
+```
+
 ### Account comments
 
 Text following **two or more spaces** and `;` at the end of an account directive line,
@@ -1767,15 +1774,6 @@ account assets:bank:checking    ; same-line comment, at least 2 spaces before th
   ; some tags - type:A, acctnum:12345
 ```
 
-### Account subdirectives
-
-Ledger-style indented subdirectives are also accepted, but currently ignored:
-
-```journal
-account assets:bank:checking
-  format subdirective is ignored
-```
-
 ### Account error checking
 
 By default, accounts need not be declared; they come into existence when a posting references them.