Is there a standard/preferred layout for displaying accounting/book keeping information?

Within a windows (WPF) application (or in general), is there a preferred layout for columns for accounting type processes.

e.g. Do debits or credits come first? Do totals sit above or below the entries? Do you show row totals at all, and if so to the right or left?

I've tried to find any suggestions but come up with zip so far!

My thinking is: