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REA accounting is one of the alternatives [1]. It is used in some managerial accounting systems. I would imagine you could make it generate a set of double entry records to make regulating authorities for financial accounting happy, but you'd have to extend it a bit to add the unnecessary properties.

[1] https://en.wikipedia.org/wiki/Resources,_Events,_Agents




> regulating agencies for accounting happy

That is not really what the accounting standards are for. The people that need to be kept happy are the users of the accounts. The standards are there to stop me misleading, or defrauding them.

Here is a list of some users of my accounts:

Managers: need to know how their business unit is performing so they can take action

Shareholders: need to know how the directors are managing their money

Banks: I borrow money from them, and they want to see that I can pay it back

Tax authorities: I collect sales tax for them. I collect payroll taxes for them. I have to pay taxes on my profit

Creditors: I need suppliers to advance me credit. They need to work out the risk of giving it to me.

Employees: before I joined the company I wanted to know it was solvent

Imagine how I could manipulate them if there wasn't a standard way of communicating the accounts.




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