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Option 1) user can have multiple “accounts” (eg payment, deposits, withdraws etc)
Option 2) user can only 1 single account, and transaction has types (payment, deposit, withdraw)
Both option will work just fine! They both can produce the same result! However option 1 uses more resources, but it’s more flexible, option 1 is not flexible but uses less resources!
What is the question ?
Option 1 is a piece of garbage, that no accountant can use, and no auditor will pass. payment, deposits, withdraws eta re transactions, not “accounts”. So what if it uses less resources. SO do cave men.
Option 2 starts to look like an accounting system, with (a) accounts and (b) transactions against accounts, as expected in most developed countries.
So there is no choice.