Penny[1] is a project that aims to build a command-line accounting system
with the traditional idea of debits and credits. It seems like it hasn't
had any activity in awhile but I thought was a neat idea last I looked.

[1]: https://github.com/massysett/penny

On Mon, Mar 16, 2015 at 10:44 AM, Martin Blais <[email protected]> wrote:

> Yes.
> What's happening is that we're essentially using the correct internal
> representation of the software externally.
>
> Note that if the accounts are coerced to be in one of the five types (or
> otherwise have some such attribute to classify them), there's a trivial way
> to convert inputs and outputs to conform to the traditional debits/credits
> representation.
>
>
>
> On Mon, Mar 16, 2015 at 6:30 AM, Mark Alexander <[email protected]> wrote:
>
>> Excerpts from Rick F's message of 2015-03-16 02:07:33 -0400:
>> > So along comes Ledger, written by a computer scientist, not an
>> > accountant. Computer scientists don't have anything against
>> > subtraction since it's really just 2's complement addition, and they
>> > hate added complexity, so they do away with credits and debits
>> > entirely by just moving everything to one side of the equation.
>> > Debits+-Debits=0.
>>
>> This is the reason why I find Ledger's model much simpler than the
>> classic double entry accounting model.  When I look at descriptions of
>> the latter, e.g., the article on Wikipedia, I get terribly confused
>> about which types of accounts get bigger or smaller when you credit or
>> debit them.  I finally realized that my confusion about the seemingly
>> unnecessary complication stems from accountants' hatred of negative
>> numbers.
>>
>> But I find negative numbers so much easier to understand.  All I have
>> to know about ledger is that in a transaction, money added to an
>> account (or accounts) has to be subtracted from another account (or
>> accounts).  Then, for example, I can treat credit cards and checking
>> accounts the same way: when I take money from them, their balances are
>> reduced.  The difference is that a credit card starts with a zero
>> balance and goes negative when I take money from it; the checking
>> account starts with a positive balance, and (if I'm doing things
>> frugally) stays positive (though reduced) when I take money from it.
>>
>> Accountants would probably hate this model of things, but it works for me.
>>
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