All transaction should balance to zero. By this I mean that the values saved to the accounts for a transaction should add up to zero. The debit(DR) values will match the credit(CR) values. See here for more on DR/CR.
A sales transaction for €121.00 can be broken down as €100.00 for the value of goods sold and €21.00 tax. The customer owes €121.00.
In accounting terms this will be recorded as
| Detail | DR | CR |
| Value of Sales | | 100.00 |
| Tax due by you | | 21.00 |
| Value of Customer | 121.00 | |
| Total-Both sides match | 121.00 | 121.00 |
All transactions will follow this principle. It also acts as a built-in integrity check. If the DR is positive and the CR negative, at any stage the entire set of transactions will add up to zero.
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