A polarity system with Dr/Cr +/-. The net value of a General Ledger is always = 0
A pentagram with equity as the head pointing up if the business is healthy i.e. with a Cr/- balance & downward Dr/- if unhealthy.
The 'hands' give & take/ buy & sell - Income & expense, Cr/- & Dr/+.
The business stands on two 'legs', assets & liabilities Dr / + & Cr/ -
Financial measurements are taken at an Instant in time - balance
and between 2 time points - duration (profit or loss)
Information is stored in a general ledger described by a chart of accounts using hierarchies and sometimes dimensions.