It sounds like you've already found the Aggregation tab to total any of these fields across all entries or across all entries in a category, which is the more powerful capability.
I once made a library to hold receipts, to break down expenses that come in a set. It uses fields Date or DateTime, Store, Location, Category, Brand, Variety, Item, Quantity, Units, Unit Price, Price, Comment. For this kind of tracking of individual expenditures, the Aggregation totals are the ones of value.
I also once made a General Ledger library, which is more like yours, I guess, where each entry represents an account, with a Debit field and Credit field. Instead of Category, I had a single-choice list field called Section with values like Income, Expense, Asset, Liability, Equity, etc. There was also a Report field, as I recall, so I could show only the Balance Sheet or the Profit & Loss report.