How do you deal with one side of transaction getting lost? Traditional double entry accounting puts entry for each side of the transaction. It will cause problems if one side is lost or delayed.
How do you handle transactions in general? It is pretty common to have multiple changes that need to be applied together. In a single log, can write the changes and then write a record that says the changes are committed. This is how databases work.
You can simplify things significantly if you can maintain a 1:1 mapping of log entry to transaction (in the business sense). This way you advance the state of your system in discrete steps by advancing in the log, and can make rewind easier too.
How do you handle transactions in general? It is pretty common to have multiple changes that need to be applied together. In a single log, can write the changes and then write a record that says the changes are committed. This is how databases work.