I cannot say how often I have struggled to explain to clients that the Directors Loan Account is merely a device for monitoring their relationship with their company, and appears in the Balance Sheet. According to circumstances it can be in credit (good) or in debit/overdrawn (bad)
Of course any rudimentary understanding of Double Entry removes the problem, but few lay people can be expected to have that. I cannot find any jargon-free descriptions online.
Helpful suggestions for client education will be welcome!