Book Keeping Challenges / Issues
  - Chart of Accounts is not sufficient
    - One payment can go towards more than one charge
    - One charge can be paid for by more than one payment
    - Need to know: how much money does customer owe?
    - Need to know: how much money has customer been charged for "Rent"?
    - Need to know: how much money has customer paid towards "Rent" (nothing else)?


  - Reverse a charge
    To make charge reversal work, I'm presently issuing a credit note
    (transaction) that has 3 ledger entries:
       Debit charged account   -  Credit A/R
       Debit A/R               -  Credit "Credit" account
       Debit "Credit" account  -  Credit A/R
    And 3 statement entries:
       Reversal on charged account
       Negative Disbursement on "Credit" account
       Positive Disbursement on "Credit" account

    Obviously, the two "Credit" account ledger entries cancel each other
    out.  However, the monies need to be reversed in the A/R account, and a
    previous transaction will have already performed an A/R credit and so
    the two A/R credits will create an imbalance in A/R unless we move
    those funds to our "Credit" account.  The "Credit" account statement
    entries are needed to undo any previous disbursement to the charge
    being reversed, and then to re-disburse those funds to a different
    charge (or possibly just a Surplus entry if no other charges exist.)


Question
  - What should be recorded with this charge reversal?
    Charge of $5 for "Parking"
    Charge of $6 for "Rent"
    Payment of $6
    Reverse the $5 "Parking" charge

  - What should be recorded with this charge reversal?
    Charge of $5 for "Parking"
    Charge of $6 for "Rent"
    Charge of $7 for "Pets"
    Payment of $13
    Reverse the $5 "Parking" charge

  - What should be recorded with this charge reversal?
    Charge of $5 for "Parking"
    Charge of $6 for "Rent"
    Charge of $7 for "Pets"
    Payment of $18
    Reverse the $5 "Parking" charge