> 2. Credit card: the total amount for a month is one single entry in the bank's CSV file, while a separate CSV file contains all the details. Do you rely on ac

> 2. Credit card: the total amount for a month is one single entry in the bank's CSV file, while a separate CSV file contains all the details. Do you rely on accounts to handle this indirect flow, e.g. one transaction of 1000$ from checking to cc, based on the single entry of the bank's CSV, then several transactions from cc to the various expense categories, based on the details CSV, and checking that the cc account has a zero balance? Not OP but this is certainly how I've always done it. A bank account and a credit card are very much two separate accounts, they may even be with different institutions and one represents an asset whereas the other generally represents a liability. So in an accounting context it makes sense to treat them separately.