I think there is more to it than meets the eye perhaps. It is the way to understand human activity as a set of transfers beween accounts. All the money must g

I think there is more to it than meets the eye perhaps. It is the way to understand human activity as a set of transfers beween accounts. All the money must go somewhere, perhaps spent perhaps saved in a different currency. All these different types of transactions including startup of the business that occur within can all be modeled with the "simple" concept of 2-entry system. It is a general way to track human co-operation numerically.