Accounting transaction table design
===

I have the following accounting tables:

http://sqlfiddle.com/#!3/b93f3/2

My transaction details table has the following fields:

    [transdetailid] [int] IDENTITY(1,1) NOT NULL,
    	[transid] [int] NOT NULL,
    	[debitaccount] [varchar](10) NOT NULL,
    	[creditaccount] [varchar](10) NOT NULL,
    	[amount] [money] NOT NULL,
    	[isdebit] [bit] NOT NULL,
    	[isactive] [bit] NOT NULL,

I think the table is ok but my question is about accounting transactions...

Example: the electric contractor charged me $1,000 for elevator service, then I record that information like this:

    transdetailid	transid	debitaccount	creditaccount	amount	isdebit	isactive
        1	           1    REPAIRS INCOME	 ACC PAYABLE	1300.00	   1	    1

then I will have to pay that bill so I enter the next transaction:

    transdetailid	transid	debitaccount	creditaccount	amount	isdebit	isactive
        2	           2    ACC PAYABLE	    BANK ACCT      	1300.00	   0	    1

Here I can see that "Acc Payable" **Balance** is **0** but what about **Repairs Income**...? If i make a query it will say that Repairs Income still in 1,300 and I guess i have to add another field or something so I know that the payment transaction also kills the repairs income.

Any clue? Hope i was clear with explaining this..