Forum Moderators: phranque
Although not a particularly difficult task...
Robust economic models are anything but simple. If you want something with a full double entry accounting system behind it, you will have a great deal of work ahead of you.
You really need to define all the different types of transactions you would like to take place in the accounting system.
If your needs are extremely simple, you might be able to get by with recording counters in a database. The simplest database would have two tables: Account and Transaction. The account would simply have a total. The transaction would have a sender, receiver, timestamp and amount. Your main difficulty would be in assuring the integrity of the transaction.
You might want to check out a similar "bank" system used in php role-playing bbs's. If you sticky me, I'll give you a link to the hack download info page. Of course this only is usable with a phpBB forum setup, but it might give you a starting point. Depending on what you actually have in mind, you might be able to install the phpBB software, set up a forum, install the hack (and the Points one which is a prerequisite) and have it do exactly what you want.