> 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.
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.