Clean Coder

The parallels between double entry bookkeeping and Test Driven Development are deep and plentiful.

Both are disciplines used by experts who carefully manipulate complex documents full of arcane symbols that must, under pain of terrible consequences, be absolutely correct in both type and position.

Both involve representing a long sequence of granular gestures in two different forms on two different documents.

Both techniques update their documents one granular gesture at a time, and each such update concludes with a check to be sure that the two documents remain in balance with each other.

To put this in more concrete terms:

Accountants enter each transaction into two different accounts. One is a Liability account. The other is an Asset or Equity account. These accounts are summed on the balance sheet, and the following relationship must hold: Assets + Equities = Liabilities. Accountants are trained to enter

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