You should not make all asset/liability items with the account management function because the account function is too powerful. As the easiest example, revenue/cost matching should be excluded from the account management function. This may be a general bankbook. In the case of a general bankbook, there are many transactions that are bitten with costs and also with profits.
Because the cost/revenue and bite are a combination of many types of transactions, a huge number of customers accumulate when the bankbook becomes a customer management item. Basically, it is general, and you need to activate this function only when you need a special account balance.