Comment by yobbo

> In double-entry, a transaction is the tuple (amount, credit_account, debit_account).

Every “double entry” accounting package I’ve ever used can easily handle transactions that are awkward in this schema and transactions that don’t fit at all.

Moving $1 from one current account to another? I guess you declare that the $1 needs to be a positive amount, but your two accounts have the same normal balance, and calling one a “debit account” is a bit awkward.

Adding an accounts payable entry that is split between two expense accounts? Not so easy.