[meekaaku]

> its better to have one row in a table with a debit and credit.

No. Some transactions have 3 lines, eg: two debits and one credit. Some examples: - Split payment at a shop, $100 item bought with $70 cheque and $30 cash would be credit sales $100 debit cash $30 debit bank $70

Now if you introduce sales tax or VAT/GST, its more complicated. Say the $100 item is actually $90 + $10 VAT, then entries goes: credit sales $90 credit vat-payable $10 debit cash $30 debit bank $70

[digaozao]

I saw some systems that used single line, even in these cases. It had an ephemeral/transitory account to help on this. And to map it together, all these entries would be related to a single transaction. It seemed a nice solution for me.