Yes on both fronts. Thanks for continuing until we've got on the same page. The only slight curve ball in your part one is that transactions are not always bet

Yes on both fronts. Thanks for continuing until we've got on the same page. The only slight curve ball in your part one is that transactions are not always between two accounts. The joke is that 'double entry' sometimes has more than two. The classic example is sales tax. E.g. a transaction: Revenue>Product $100CR Liability>Sales tax $5CR Asset>Bank $105DB (Although the specific form/standard categories will massively depend on how sales tax works in your jurisdiction.) There are plenty of other examples (in my consulting: the customer paid some their bill in advance, or I pay a bill in a different currency and have to pay a fee). So I like the idea of making it a topology question, but it would be nice if it were only two.