Didn't watch the video, but I did take an accounting class. Apparently double entry accounting is tough for people. Where I took the course (201) it was a screen out class where the University started their true accounting major.
On the first day, the professor bragged about how it was a C average class and shared that some of us will fail.
If what you mean by "powerful" is "easy for a dumb fuck to use" then good luck. Because that accounting class was not very hard.