It's a good comment but I think to make something intuitive you really need to understand why something exists and I think for most people there just isn't in fact a good reason.

If you know it, it's easy to use, so why not? But if you don't, whatever method you come up with to track account balances and revenues vs. expenses is going to be useful enough. For individuals not accounting for receivables, debts, depreciation properly isn't likely to make a big difference.