[kungtotte]

I don't need to understand any of that for simple personal finance. A transaction with a negative amount with a to and from field is all that I need.

If I see 15 bucks each month going to "Spotify" I don't have to be a CPA to work out that I spend 15 bucks a month for Spotify...

[chris_wot]

Which is an expense, and it takes money out of your bank account and into the Spotify expense account.

You have just understood it, intuitively.