Every Litre Leaves One Tank and Enters Another - double-entry, normal balances and the trial balance

Stripe’s ledger: every movement written twice, debits equal to credits, nothing deleted. This lesson goes underneath it: why each account has a side it normally sits on, and how adding the whole book up becomes an alarm.

Before you start. Stripe - the case study gave you the habit: never write one number for a movement of money, write a pair, one line out of somewhere and one line into somewhere else, and the pair sums to zero. Your Balance Is the Bank's Debt - deposits, reserves and the run gave you the bank’s view of your balance: it is a line saying the bank owes you. This lesson puts the two together and writes the bank’s book.