I am a retired professional accountant. I am learning MS Access and a related programming, VBA and SQL.  I find your videos very helpful.

I just watched your video, Double-Entry Accounting in Microsoft Access, and have a comment about your use of debits and credits.  I might not be understanding the video correctly with your use of debits and credits.  I think you may have it reversed.
  
The accounting equation:   assets = liabilites and equity.
Assets are on the left of the equation and liabilites and equity on the right.  The double entry accounting equations:  debits = credits.  Debits are on the left of the equation and credits on the right.  Assets are debit accounts.  Liabilities and equity are credit accounts.  Asset accounts are increased by debits.  Liability and equity accounts are increased by credits.  Conversely, Asset accounts are decreased by credits and liabilty and equity account are decrease by debits.

I believe in your video you are stating the opposit.  If I have misunderstood your use of debits and credits then nevermind!  If not, then I hope this explaination is usefull.