I know the chofetz chayim says a person should be mafrish ma’aser and not just do a cheshbon on paper. However, is it required to be mafrish ma’aser into a different account, or is this optional as long as a person has an accurate way of keeping a running total?
I haven’t seen it from the Chofetz Chaim, (I only found Chelek 2 18-(2) that he says to keep a notebook and a chechbon) but there are others that say it (Yosef Ometz pg. 306). It is not required, rather it is a good idea to do. One of the reasons bring, that after he already separated the money, it won’t be hard for him to actually give it.