During any kind of group activity, it is very common to spend money for others. Later, it might need to split and settle the balance. Because, you might owe someone back, or they might owe you. It is not easy to track all the expenses and calculate balance even you write on a paper or diary manually. Even if you manage to write manually, there is a chance of mistake in calculation. Another problem might be to determine minimum number of transaction among participants for balancing the group expenses.