I know next to nothing about accounting, but I do know that metaphors used to obfuscate and not to enlighten are a bad sign. For instance:

Double entry accounting has certainly proven a durable metaphor for
reflecting economic transactions. Perhaps this is somehow related to
Karma. Nothing is free.  The third law of thermodynamics states that
every action has an equal and opposite reaction. Double entry
accounting is Newtonian: you record an asset only if you can record
the related liability.  I suppose it is something of an achievement,
actually, that so many people have risen from the relative ignorance
of single-entry list software, to understand the usefulness of
double-entry accounting products.

The bolded bit is not even wrong in that Newton has nothing to do with the laws of thermodynamics. So this is a bad case of name-dropping. Supposedly there is an analogy with karma and with thermodynamics or dynamics here, but analogies are supposed to illuminate an obscure argument, not make it more obscure, and karma and (thermo)dynamics are presumably more obscure for the (intended) audience than accounting is.

As for the rest, now I have to go for a walk or my head will turn into a computer, but I'll take a look at it when I get back.

Oye, vatos, dees English sink todos mi ships, chinga sus madres, so escuche: el fleet es ahora refloated, OK? — The War Nerd