Comment by wuming2
GNU recutils should become the standard backend. Plain text db which has a powerful albeit simple records format, proper ids, enforces constraints, removes need of silly type conventions better defined in fields with %type, built in encryption. Foreign keys. Auto generated fields. Regex.
No one in their right of mind will want to manually edit the data store holding critical accounting data. 99% of the times should be ETL with the odd visual check for inspiration.
A recutils clone in Go would be pleasantly hackable for whipping up some double-entry.