I have a need to design a general ledger system from scratch. I've been searching for examples on the internet.

I see that some systems use two separate columns: one for DEBIT and one for CREDIT amounts, and others use one "Amount" column with a plus or minus amount.

I know all the manual systems use debit-credit columns, but is this the way I should actually go with a computerized system?

Can any of you with experience in this area make a recommendation on the better way to go? Any advice?

TIA!