>The prior database had a table for credits and one for debits. I was always "torn" as to whether this -5.00 ges in debits or credits. Yes, it is true the -5.00 is still a deposit but it is also a withdrawal/debit not a credit (forgive me for using credit as a positive term and debit as a negative term, I am not an accountant).
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>Another thing is that I am almost cretain any interface becomes easier for the users when all transactions are shown together as long as they have the ability to also see them broken apart. Basically this new design will be a "transaction history grid" with buttons allowing the user to see just deposits with adjustments, just purchases with adjustments, etc.
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>I really need to stay focused on "is the table design good i.e. 3rd normal form".
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I think you really need to talk to whoever is in charge of auditing for this bank. Your application design needs to support appropriate auditing and I think you'll find the rules are pretty strict. For example, I'm sure that you shouldn't make a user adjust an original entry, but should post a correcting entry. That provides an audit trail that a correction does not.

If this is really for a bank or something similar, you need to be following the accepted rules for banks.

Tamar