I like that. The fourth rule, "flipped on display" makes it conceptually a lot easier than the lengthy table of sign rules for different accounts that my boss kept on his wall.

A way I learned about it was that you want to be able to know the tangible cash value of your business at any given moment.

Thank you for writing and sharing that. It's one of the simplest and sane explanations I've seen. How did discussions go with accountants separating the debits/credits into being a presentation issue?