Money Tracker assumes money lives in different places. You carry cash in your pocket, you hold a checking account, you have a credit card, a digital wallet, maybe an investment account, maybe a separate savings pot. Each is a different kind of money with different rules, so when you create an account you pick a type from Cash, Bank, Credit Card, Digital Wallet, Investment, or Savings.
Each account carries its own running balance and its own transaction list. Tapping an account opens a detail view with that account's month summary and recent activity. You can mark any account as the default for new transactions; the form opens with it pre-selected, and you switch if you need to.
Deleting an account does not destroy it. The account and everything attached to it move to a "Deleted" section, where one tap restores them. The same applies to transactions.
Underneath the per-account view sits one ledger - one database, one transaction table. Statistics roll up across whichever accounts you pick; the daily grid on the home screen does the same. You decide how finely to slice on the way out; you only ever write to one place.