Comment by hencq

Totally agree. That's what I like about the way e.g. beancount does it [1]. Instead of using the debit/credit nomenclature, it just relies on positive and negative numbers. This way all the legs in a transaction just sum to zero, making it easy to spot if something is off. In the example, you'd have -5 Income (it's coming from income) and +5 Assets (it's going to Assets). The left side is typically negative and the right side positive.

[1] https://beancount.github.io/docs/the_double_entry_counting_m...