A symmetrical accounting method and apparatus uses a DSA agent within each node of a computer network. The agents monitor their respective nodes for outgoing and incoming transactions and transparently generate accounting data upon detecting the transactions. The accounting data is temporarily cached for later downloading to an accounting database. The method and apparatus is adaptable to a variety of accounting information through the use of verb sets and user modifiable extension records. The method and apparatus is symmetrical because accounting information is collected on both sides of a transactional conversation or object method to object method call.