Comment by rawgabbit

I think we are talking about two different things. Yes, of course you can build an accounting system using whatever database algorithm and programming framework you like. But your users expect debits and credits and A=LE or A-L=E because that’s what their auditors expect.

In the scenario four I presented earlier, I believe it is intuitive to think of unearned revenue (liability) as a positive number. When the customer picks up the order, the unearned revenue will be transferred to equity.