Good comment. Fully agreed. The accounting equation and therefore the double-entry system, once fully appreciated, probably ranks high up there in the pantheon

Good comment. Fully agreed. The accounting equation and therefore the double-entry system, once fully appreciated, probably ranks high up there in the pantheons of Humanity's achievements right alongside E=mc2. The non-"scientist" may scoff at that but A=O+L is as sacronsanct as the laws of conservation of energy.