WorkingPoint uses a method of keeping financial records called double-entry accounting. It is called "double-entry" because each transaction is recorded in at least two accounts: a source account, or where the money comes from, and a destination account, or where the money goes.
For example, you write a check to purchase office supplies. The source of the funds is your business checking account. The destination account is the expense account you set up to track office supplies.
At least one account is debited and at least one account is credited; the total amount debited and the total amount credited must always be equal so your books will balance.