> If this looks (and sounds) confusing or too complicated, you're not alone! It made sense in former times as this layout makes it easier to add up the amounts

> If this looks (and sounds) confusing or too complicated, you're not alone! It made sense in former times as this layout makes it easier to add up the amounts by hand, but not in times of computers. Math predates computers, let's just stop using that too! Double entry is not that complicated and computers or not, it just works.