When designing this system I wasn't able to find any online resource about accounting describing anything other than double-entry accounting in which every transaction consists of one debit and one credit in equal amounts (usually positive), not adding to zero.
The Wikipedia page has nothing about an N-entry, zero sum method:
https://en.wikipedia.org/wiki/Double-entry_bookkeeping_syste...
Not going to open-source; I never open source anything without decent documentation, and this has none.