The trouble with double-entry...

[TC]

 > Let's just agree to disagree.

I don't think we actually do disagree.
You're a fan of double entry; and so am I.  And so is Quicken, and Gnucash.

The debate, if there is one, is how the DE is implemented.  And let's 
face it - even in Gnucash, you don't actually make two entries.  The 
program does the second one for you.  As does Quicken.

The confusion (and, a brief look on Google shows that it is widespread) 
comes from two things:

a. Quicken refers to expense and income accounts as "categories"
b. It allows you to enter a null string as a category

But neither break the double-entry-ness.  You could call income and 
expense accounts "tortoises" and it wouldn't break the paradigm.  And 
the null string is still a valid token in a computer program.  In all 
reports, all analysis, all *everything*, the null is treated as the 
"Uncategorized" category - sorry, I mean "tortoise", - sorry, that 
should be "account". :-)

tc