Unlike the previous reviewer, Im glad someone decided to develop this. Once you get around the whole debit/credit (left/right) it is very intuitive and easy, much more so than all of the other such apps in the store. It is not repetitive tracking as was suggested, simply your expense accounts are the same as an expense category and you simply record what the money were used for and what the source was, same as any other financial application.
I could see this not being as attractive to most users out there (the ones that wouldnt know why their chequing accounts show credit balances, while from their perspective it is a debit balance), though it is rather easy once you figure it out. However, it would absolutely appeal to business users, and Im certain finance students would find it useful in more than one way. I certainly hope more people would buy into it, so the developer would continue improving it. E.g. Add support for foreign currency accounts to facilitate easy transfers between different currency accounts; Add some features to summarize transactions/accounts within selected period and also add/net balances, no need for fancy charts, just something simple; Restore from a backup is absolutely essential as well.
Last but not least, Im happy to support a Canadian developer.
Ivo1 about Ledger