Something's been bugging me about this article (besides the fact that it's explanation/examples of double entry ledgers are either bad, misleading, or wrong, de

Something's been bugging me about this article (besides the fact that it's explanation/examples of double entry ledgers are either bad, misleading, or wrong, depending on your perspective), and I wasn't able to put my finger on it until just now: There's a way easier way to explain double entry bookkeeping for the article's target audience, it's just statics for accounting.