So obviously I'm building a SaaS that will handle all the accounts for every HOA in the whole world and become a trillion dollar product. But I need to figure out which accounts are debit normal and credit normal and how transactions should flow first.

So far I have the following accounts:

* Per-apartment accounts, like the account for Apt#A1, Apt#A2, Apt#B1 etc.

* A Maintenance Receivable account - the account for maintenance payments that should have come in.

* A actual current operating account - account that reflects the building's bank account, showing money that came in from apartments for maintenance payments and also expenses.

* An Expenses account. For expenses.

So far the typical transactions I can think of are:

* Beginning of every month the maintenance is due (say 100), so each apartment gets a -100 with a corresponding +100 on Maintenance Receivable.

* When an apartment pays, they get a +100, but this is money that actually lands in the current operating bank account, so that's a +100 too? I'm guessing this is where the genius of not using plus or minus but using debit and credit comes in. That avoids the confusion, one is a debit and one is a credit, but which is which and which is a debit normal and credit normal account?

* When there's an expense, I remove money from the bank account account and put it in the expenses account.

Seems sort of ok, but the Maintenance receivable account is always increasing. How do I set this up so I can correctly represent what an apartment owes while also capturing what it paid as inputs to the buildin's bank account?