A family of Microsoft relational database management systems designed for ease of use.
Debit balances are computed by summing the debits minus credits for all transactions up to and including the current transaction. You might like to take a look at Balances.zip in my public databases folder at:
https://onedrive.live.com/?cid=44CC60D7FEA42912&id=44CC60D7FEA42912!169
Note that if you are using an earlier version of Access you might find that the colour of some form objects such as buttons shows incorrectly and you will need to amend the form design accordingly.
If you have difficulty opening the link, copy the link (NB, not the link location) and paste it into your browser's address bar.
This little demo file illustrates a number of queries for computing balances. In my case credit balances are returned, so you'd just need to reverse the sign to compute debit balances.