Abolishing zeros

I've just finished a short one-page paper with the title 'Accounting: counting with balanced Debits and Credits'. The paper aims to eradicate the notion of zero and thus division by zero. There is some humour to be found in the paper but I'm serious about the ideas. Here is the abstract:

Division by zero is undefined, so we have decided to eradicate zeros completely. We do this by introducing a new kind of Integer, called an Account, which is an ordered pair of two Naturals - Debit and Credit.
Naturally, we also introduce a new kind of Rational, called the Super-Rational, which is an ordered pair of two Accounts - Numerator and Denominator.

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