[bokstavkjeks]

Modern accounting systems like most ERPs allow you to specify the account and offset account in one line. It pretty much like you describe and is the preferred method for simple entries with only two accounts.

It gets a bit trickier when, for example, sales tax is involved where a simple example for a sale of $1.000 with 25% VAT would be:

  cr. revenues                $800
  cr. VAT patable             $200
  dr. accounts receivable    $1000