I think you can expand this explanation with database terminology.
In modern RDBMS, you could have naive implementation with two account's balance, and increment one decrement the other. But without transactions it just isn't safe, its better to have one row in a table with a debit and credit.
Now if you're doing accounts by hand you really need that single line transaction record.
In modern RDBMS, you could have naive implementation with two account's balance, and increment one decrement the other. But without transactions it just isn't safe, its better to have one row in a table with a debit and credit.
Now if you're doing accounts by hand you really need that single line transaction record.