oint, the exchange may be a "purchase", from the other agent's viewpoint, it might be a "sale". From the neutral viewpoint, it is an exchange of resources, with usually at least two flows of resources, from different directions.</p>
<p>For the individual agent’s accounting systems, assuming an Exchange of goods for money, when the goods are transferred from the seller to the purchaser, the purchaser’s Accounts Payable are increased (credited) and the seller’s Accounts Receivable are increased (debited