Strictly speaking, this is book keeping, which is the on-ramp to accounting proper.

The bulk of accounting, as I understand it, is not the relatively simple updating two accounts in a single transaction on a ledger.

It's deciding which accounts. Which ledger. And making a case for why.

Because the flipside of accounting is management accounting: those famous reports (income report, cashflow report, balance sheet) which markets and governments take such a close and legally meaningful interest in.