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 How Karmic account balance (Sanchita Karma) is maintained?

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Sanchita Karma (Total Karmic balance)
The accumulated result of all the actions from all our past lifetimes and from the current lifetime till this moment is called as Sanchita Karma. This Sanchita Karma is our total Karmic debt (combination of Karmic Credit and Karmic Debit.)

Every moment of every day we are adding to the account by performing a Good or bad Karma. We also reduce Karma balance from our account sometimes (Those rare moments in a day when we are doing meditation, spiritual practice, selfless service etc.)

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Where are Sanchita and Prarabdha Karma stored?
The Sanchita Karma (as well as Prarabdha karma) are stored in Chittakash space or our Karmic body (There are three spaces every living being lives in – Chidakasha - Supreme Consciousness, Bhutakash - the physical body and Chittakash - thoughts and emotions)

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Karmic account - Sanchita Karma - Credit and Debit Transactions
Our Karmic account works differently than the bank account. In case of a bank account the net balance of Credit and Debit is maintained as a total current balance. Let's take an example: If the balance is $1,000 in my bank account and I credit $100 to this account and withdraw $75 from my account, the net balance of my account is $1,025.

In case of Karmic account (Sanchita Karma) the Credit (good karma) and Debit (bad karma) are always maintained separately. The Credit and debit never cancel (subtract from) each other (unlike a bank account). The reason to maintain both the Credit / Debit is that the soul (Jivatma) has to face consequences of each type of karma (good as well as bad) through the cycle of several births and deaths. Good Karma is used to deliver rewards, while the bad Karma balance is used to deliver the punishments, in the chain of lives that soul will go through in the future.

Since every soul (Jivatma) must face the consequences of his karma (good and bad) the balance (credit and debt) is always kept separately and never cancelled against each other.

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Dispensation of Prarabdha Karma by the Divine
All karmas do not produce their results all at once. From the accumulated karmas (sanchita karma) a certain portion is taken out for being worked out or consumed in this birth. Many ripe karmas amongst the accumulated sanchita join together and bring one life. This forms the prarabdha karma of the present life.

When soul takes a new body (rebirth or reincarnation) a part of his Sanchita Karma (some portion from credit balance and some portion from debit balance) is dispensed as his Prarabdha Karma. According to Vedanta, The Supreme being (The Divine) plays a major role as the dispenser of the 'fruits' of Karma.

This Prarabdha Karma is called as the Destiny of that soul in this life. The Good karma portion of the Prarabdha karma becomes rewards in this lifetime (Good health, Wealth, intelligence, matching partner, good children and so on.) The bad karma portion of the Prarabdha karma becomes punishments in this life (Disabilities/diseases, Poverty, lack of intelligence, discontent with mismatching partner, betrayal by the children and so on.)

In case of ordinary people: The account of Sanchita Karma is updated (with Credit and Debit) every moment by their actions.

In case of Yogis and Saints: The account of Sanchita Karma is almost 0 (depending on the spiritual level or Sattva guna of that individual). Their actions every moment add very small (or nil) portion of credit/debit to the total Karma account (Sanchita)

ONLY those that do Karma without attachment and expectation of the fruit (Performers of the Karma yoga as explained by Lord Krishna in Bhagavad Gita) DO NOT generate Good or bad Karma even though we see them doing Karma just as we do. Their Karma is purified Karma without any attachment and expectation and hence it does not add to the karma balance.

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The Moksha Awastha (of a liberated soul)
The highest ideal for every Sadhak (Practitioner) is `Siddha-Avasthaa' i.e. state of perfection or `Moksha' i.e. release from the cycle of multiple births and deaths (also known as Divine Awareness, The Bliss, Sat-Chit-Ananda, Chaitanya, Super-Soul, Supreme Awareness.) As a result of the knowledge of the Self, a Yogi has nothing left in balance, which is yet to be acquired for anyone including himself. It is all the same to him whether he performs an action or does not perform it. If such a Yogi has nothing to do gain or lose from others then as per the modern principle of `the path of the least action', his logical choice must be inaction and not action; as he has nothing to achieve for himself as well as for others.....In the rhythm of incessantly beating of heart, a Sadhak carries out various mundane worldly activities without even noticing every single beat of his heart. Absence of attachment leads to pacification of mind; thus work and rest go on as if reflex actions. Mind made calm in this way becomes capable of grasping the Self. Calmness of mind is the essential pre-requisite for the knowledge of the Self.

Such souls are liberated souls living in a blissful state and do not add anything to their existing Sanchita Karma. Their Sanchita Karma balance is low enough to let them continue to take birth on the earth to guide people on the path to the Divine.

The Sanchita Karma balance of the Avatar is absolutely 0, at the same time they do create (artificial) balance to continue the cycle of life for their devotees.

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Kundalini Yoga is also known by the names: Siddha Yoga, Sahaj Yoga, Shaktipat Yoga, Maha Yoga, Shakti Yoga or Kriya Yoga