I'll use this lovely module for administer debits and credits between students and their College. I would divide transact permission in several roles:
student: can view his/her transactions, current balance and statement
transactor: can create new transactions for students, but cannot undo / modify them
administrator: can do anything

Currently a user who can transact may see other users transactions. Without transact permission user cannot be a part of a transaction. With workflow => Form designer => Architecture => Access control I can control the access of certain transaction form, but visibility is another issue.

Is there any way, to make transact permission more sophisticated, or this is a new feature request?

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Andan created an issue. See original summary.

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Andan CreditAttribution: Andan commented
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matslats CreditAttribution: matslats as a volunteer commented

Look in admin/accounting/workflow and note that each transaction operation, including 'view' has its own access control.
Transactor role is done by creating a 3rdparty transaction form see admin/accounting/workflow
Other access control is done per-currency, see admin/accounting/currencies