Should journal entries be recorded in a database design?

In the real world it makes sense to keep a daily entry book, then later transfer the daily entry book into double entry accounts. but in the computerized version, doing this produces duplicate records and that doesn't quite make sense? ????

What i mean is 1) user enter details , it gets recorded (this would be called the journalbook in real life) 2) the software does all the double entry accounting then references the journalbook and splits up the transaction into the double entry accounting system.