Accounting is actually not hard, what's hard is the fact that accounting as a field didn't adapt to the existence of negative numbers so they still talk about the effects of "credits" and "debits" based on underlying account type.

Physics may have gotten the direction of current flow wrong, but at least they were _consistent_ and didn't start talking about "source voltage" and "load voltage" which would have muddled KVL into `sum{delta_sources} = sum{delta_loads}` compared to `sum{delta_voltage} = 0`.

The real issue is that besides the famous Kleppmann article, it's hard to find material on accounting that sheds this legacy baggage.