Yeah. It's all left over from the fact that double entry bookkeeping is older than the use of negative numbers. Start with the rule that every account has to be

Yeah. It's all left over from the fact that double entry bookkeeping is older than the use of negative numbers. Start with the rule that every account has to be positive and you get all of the inane rules. CPAs are the OG Luddites, refusing to use negative numbers to make their jobs simpler and easier to understand.