Yup, this is the same way of thinking I described here: https://news.ycombinator.com/item?id=39994335 https://news.ycombinator.com/item?id=39994335 Instead of

Yup, this is the same way of thinking I described here: https://news.ycombinator.com/item?id=39994335 https://news.ycombinator.com/item?id=39994335 Instead of grouping together accounts into credit-normal and debit-normal, to make things balance, I think it’s more intuitive to group accounts by usage and use negative numbers. Asset and Liability accounts appear on a Balance Sheet and are called State accounts. State accounts track the current state of your net worth. Income and expense accounts appear on an Income Statement and are called Change accounts. Change accounts since they track why your net worth changed.