I am not sure what you are driving at. My understanding of double entry bookkeeping is it's simpler and easier than the so called "single entry" bookkeeping which adds a lot of complexity because of all the special cases.
A simple spreadsheet of income & expense is all that's required for most small businesses. Larger companies require full fledged double entry bookkeeping with requirements about charts of accounts -- which usually necessitates paying an accountant, unless you enjoy that particular kind of pain.
