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When designing this system I wasn't able to find any online resource about accounting describing anything other than double-entry accounting in which every transaction consists of one debit and one credit in equal amounts (usually positive), not adding to zero.

The Wikipedia page has nothing about an N-entry, zero sum method:

https://en.wikipedia.org/wiki/Double-entry_bookkeeping_syste...

Not going to open-source; I never open source anything without decent documentation, and this has none.






It’s implied in the first paragraph – “In double-entry bookkeeping, a transaction always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal.”



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