How to create a ledger

Well, i want to create an app that can make a ledger in accounts. just for example 4 fileds

1- Name
2- Debit
3- Credit

This will be input

out put for form will be

1- Name
2- Debit
3- Credit
4- Balance (Debit-credit+previous balance) filed

i think a person with account knowledge already know it, can you please guide me what to learn and how to start this , specailly i want to know how to calulate balance filed.(i would like to make a running blance after every row)

What have you done so far? Share your blocks and layout design please.

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