A single transaction should not be limited to just two nominal codes. For example, an invoice/payment might be split between Hardware, Software, Haulage and Tax

A single transaction should not be limited to just two nominal codes. For example, an invoice/payment might be split between Hardware, Software, Haulage and Tax/Vat and the other side would be the bank account. You also don't want to see multiple entries on your bank nominal when there was only one actual payment.