I don't think the file format above is especially conductive to learning. In my experience, most people learn double-entry bookkeeping with T accounts; debit is

I don't think the file format above is especially conductive to learning. In my experience, most people learn double-entry bookkeeping with T accounts; debit is on the left, credit is on the right, and total credit has to equal total debit. If you're interested, this seems like a fairly decent guide: https://www.open.edu/openlearn/money-business/introduction-bookkeeping-and-accounting/content-section-2.5 https://www.open.edu/openlearn/money-business/introduction-b...