aaaxn:
Please explain the transaction records you propose more detailed.

Do you agree to my proposal?

https://bitcointalk.org/index.php?topic=211835.msg2221423#msg2221423

A field for the used currency could be added
(see foreign currencies account https://bitcointalk.org/index.php?topic=211835.msg2328815#msg2328815).
A numbering is possible but not needed (due to the timestamp, which could be date+milliseconds).

Or where a distinctions?
Please do not forget. Each transaction has 2 sides: payer and receiver.

So we need for each transaction 2 records, one for the payer, one for the receiver.
The entries in the corresponding fields are just mirror-inverted.
The amounts could and should simply be: - (minus) for the payer, + (plus) for the receiver