Is this an acceptable way to design an accounting, purchasing set of

For an accounting / banking database, I have the following in a two
transaction tables showing what someone spends or credits:

Transaction Table //one only
--
TransactionID
UserID


TransactionItemID Table  //many
--
TransactionItemID
TransactionID
ItemID


AccountTable //one to one from TransactionID Table
--
AccountID
TransactionItemID
UserID
Debit
Credit
Balance


One transcation, many items tied to that single transaction.  Results
of that transaction put in the account table.  Is this right or too
many tables?