> Don't store the account data. Instead store the transactions. Compute the accounts from that. The table "Transactions" should have the fields: Date, Amount, SourceAccount, TargetAccount, Description.

This is a bad design, please don't do this.

The better design is to have header and detail tables:

Header: TransactionID, Date, Description, (other fields as required, e.g., posting status, reconciliation status, etc) Detail: TransactionID, LineNumber, Account, Amount, Description, (other fields as required, e.g., reference numbers for subledgers, etc)

This allows a transaction to affect any number of accounts. In effect, the transaction ends up reflecting a business transaction which may affect many accounts.