Have you looked at gnucash? https://gnucash.org/ I first learnt to do double entry bookkeeping by reading their tutorials. See their documentation at https://www.gnucash.org/docs/v3/C/gnucash-guide/index.html . In particular, accounting concepts are explained in section I.2.1.

I used gnucash for a few years. Now, I use ledger, which is more plain text and command line oriented. https://plaintextaccounting.org/