So you want a new desktop accounting package?
Choosing a mid- or upper-range accounts package is straightforward - work out the list of features you need, then find out which package has them.
But with entry-level it's not just a matter of features, but also of the user - most entry-level systems are run by people who do not understand accounting.
Poor package design
The real problem is not that users don't understand debits and credits: it's that the standard design of a computerised accounting system - sales ledger, purchase ledger, nominal ledger - makes the payments side so difficult.