The account charge and discharge system was a competitor of the double-entry accounting system and some of its features may give answers to some of the problems plaguing our present day accounting.
Baxter (1906-2006), William T. (William Threipland)
"Account charge and discharge,"
Accounting Historians Journal: Vol. 7
, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol7/iss1/6