http://investr4zcyv3issfcryd7mqiflbedhtbt6h4mnbd6b2qshg7sevffad.onion/froggy-bitcoin/index11.html
The final receipt *is the entry*. Then, the *collection of signed receipts* becomes the accounts, in accounting terms. Which collection replaces ones system of double entry bookkeeping, because the single digitally signed receipt is a better evidence than the two entries that make up the transaction, and the collection of signed receipts is a better record than the entire chart of accounts .