[aktuel]

So you basically have these two types of account, because you want all accounts to have a positive balance in general? If we would not care about certain types of accounts having negative balances, then we could say that for each transaction the sum of all account changes would always have to add up to zero. We could then still -depending on the account type- flip the sign after calculating the account balance. Am I understanding this right?

[lucasrocha259]

Part of the idea here is that debits = credits is a cleaner way to depict balances 'netting out to zero' than using positive or negative balances.