Examples of negative balances

General
1

As a newcomer, signed number convention is confusing sometimes. It can mean in different ways:

  • Positive means what you own, negative means what you own
  • Positive means inflow (debit), negative means outflow (credit)

I'd argue that even when a user knows that PTA programs use the second meaning, they can still occasionally confused it to the first one. So I would like to gather some examples regarding negative balances, especially the ones that are counter-intuitive (i.e. one can easily use the wrong interpretation) or can illustrate usages or consequences that are helpful to know.

Here is my example. I hope it's correct.

account revenues  ; type:R
account debt      ; type:L

2025-09-29 saving account interest received
    revenues:interest     -1000
    assets:bank:savings    1000

2025-09-29 debt interest paid
    debt:credit:card:interest   -2000
    debt:credit:card             2000
1 Like
2

As a newcomer, signed number convention is confusing sometimes. It can mean in different ways:

  • Positive means what you own, negative means what you own
  • Positive means inflow (debit), negative means outflow (credit)

I'd argue that even when a user knows that PTA programs use the second meaning, they can still occasionally confused it to the first one.

One should also clarify that the second means inflow/outflow to an account, and different types of accounts have different meanings/effects on personal wealth. (Ie the rule is not "positive means an inflow to me".)

So I would like to gather some examples regarding negative balances, especially the ones that are counter-intuitive (i.e. one can easily use the wrong interpretation) or can illustrate usages or consequences that are helpful to know.

+1. It's worth also surveying the existing docs and examples, on the PTA site also, for anything similar to build on or consolidate.

Here is my example. I hope it's correct.

account revenues  ; type:R
account debt      ; type:L

2025-09-29 saving account interest received
    revenues:interest     -1000
    assets:bank:savings    1000

Looks good.

2025-09-29 debt interest paid
debt:credit:card:interest -2000
debt:credit:card 2000

It's hard to understand what this one means ?