The accounting entries in question have a common characteristic.

The transfer of securities by mere accounting entries allows for a rapid and efficient disposition of those interests.

If the accounting entries are recorded without error, the aggregate balance of all accounts having positive balances will be equal to the aggregate balance of all accounts having negative balances.

Some accounting entries are normally always represented as a flow (e.g. profit or income), while others may be represented both as a stock or as a flow (e.g. capital).