Recording every movement of money as two matching entries — one account debited, another credited — so the books always balance and no amount appears from nowhere.
A simple balance column in a table cannot survive concurrency, refunds, or a failed job halfway through. Double entry is why accountants can prove where a number came from.
We model money as immutable ledger entries rather than mutable balances, derive balances from the entries, and reconcile against the payment provider daily — not when someone complains.