Whenever I enter a list of entries into the same account, the entries are listed as I enter them. For example, if person X borrows money at 11 AM and returns money by 8 PM, then entries made in the journal (entered on a later date) for the particular day would be FIFO.
However, in the accounts section the entries would show up the same way as entered in the journal. This way, it makes it difficult to analyse the account’s transactions.
Would transactions have been in reverse order as that of journal entry, it would be better. So if enter borrowing and in the next line receiving, entries should should up receiving above borrowing.