Comment by mamcx

> This has always seemed more natural to me as a front-end / presentation layer concept.

Consistence is a property of the backend, if that is wrong there is not hope for later

> Your ledger entries always sum to zero for each transaction, your income account has a negative balance, and you display it in a sensible manner.

'sensible manner' is the problem here. The data/money will be diverge with time, and without proper storage of the data it will by impossible to figure out.

The problem here is NOT store 'a transaction'. That with a RDBMs works. Is to store the FLOW of MANY transactions and the divergent ways things works.

Like, your bank is telling you has $100 and your system $120. And your system sum right, but the bank rules.

Or when you do a return and cents are lost in the interchanges and chargebacks.

Or, just wrong data entry, sync, import/export, etc.

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The way to see this is that `double entry` is a variation of `inmutable data that don't mutate and always track the flow of it' that is golden for business apps.