I feel this doesn't explain double entry bookkeeping well enough. The connectedness of double entry bookkeeping and the way that it links the balance sheet to

I feel this doesn't explain double entry bookkeeping well enough. The connectedness of double entry bookkeeping and the way that it links the balance sheet to the PNL is what makes accounting powerful and accurate. The fact that you can look at an accounting balance sheet and if it matches what exists in reality, you can somewhat trust the profit and loss statement is a very powerful concept. Anyone who's going to write accounting programs really needs to focus on this concept.