In my experience is Flow makes things application complex, Account is relatively easier to report and manage.
Account movements are required for many Balance Sheet accounts- e.g. Cash, Fixed Assets. These movements are reported in financial statements in cash flow and disclosure sections.
I believe capturing movements in accounts is much efficient because
- Reporting is much simpler, no need to remember which flows are valid for which accounts.e.g. Cash account do not need retirements, additions flows dimensions.
- If you have flow dimension, then users have to be careful ion which flow they enter data. Overload on Business User.
What's your take?
