I think you think it's confusing only because you're not used to it. The two models are mathematically equivalent. The rules are unambiguous. Values which in

I think you think it's confusing only because you're not used to it. The two models are mathematically equivalent. The rules are unambiguous. Values which indicate capital are positive. Values which indicate ownership are negative. An increase in capital corresponds to an increase in ownership of said capital, which add up to zero. Perfectly balanced, as bookkeeping should be. I find CR DR to be more confusing than +/-, because the latter works out naturally with basic arithmetic, whereas the former requires this arbitrary DR CR crud, which are made up terms that literally mean nothing and you have to rote memorize how they apply to different accounts (and to add insult to injury, the terms often have the exact opposite meaning to consumers due to how banks present the terminology, which means the terms literally can mean either thing depending on the context).