I guess I don't know what part of it you're referring to. In 2.4 I see notes 
about the meaning of debit and credit, as well as general discussion about 
double entry accounting. It seemed to me that would have addressed OP's needs, 
but I defer to your perspective.  
 
  On Fri, Jul 5, 2019 at 16:19, David Cousens<davidcous...@bigpond.com> wrote:  
 David 

It hasn't been in the documentation in that form since 2.4 as it was only
inserted in commit 007ab9 on the 30th May and Frank merged into maint a
couple of weeks ago then when John did the V3.6 release it was included in
that.

This is par tof  the ToC from the pdf version of the 2.4 docs
2. The Basics
.....................................................................................................................
8
        Accounting Concepts
...................................................................................................
8
                The 5 Basic Accounts
..........................................................................................
8
                The Accounting Equation
.....................................................................................
8
                Double Entry
......................................................................................................
9
      Data Entry Concepts
....................................................................................................
9

Cheers

David



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