Synchronization using triggers

Question

I have a requirement similar to previous discussions at:

• Writing a simple bank schema: How should I keep my balances in sync with their transaction history?
• Trigger in combination with transaction

I have two tables, [Account].[Balance] and [Transaction].[Amount]:

CREATE TABLE Account (
      AccountID    INT
    , Balance      MONEY
);

CREATE TABLE Transaction (
      TransactionID INT
     , AccountID    INT
    , Amount      MONEY
);

When there is an insert, update or delete against the [Transaction] table, the [Account].[Balance] should be updated based on the [Amount].

Currently I have a trigger to do this job:

ALTER TRIGGER [dbo].[TransactionChanged] 
ON  [dbo].[Transaction]
AFTER INSERT, UPDATE, DELETE
AS 
BEGIN
IF  EXISTS (select 1 from [Deleted]) OR EXISTS (select 1 from [Inserted])
    UPDATE [dbo].[Account]
    SET
    [Account].[Balance] = [Account].[Balance] + 
        (
            Select ISNULL(Sum([Inserted].[Amount]),0)
            From [Inserted] 
            Where [Account].[AccountID] = [Inserted].[AccountID]
        )
        -
        (
            Select ISNULL(Sum([Deleted].[Amount]),0)
            From [Deleted] 
            Where [Account].[AccountID] = [Deleted].[AccountID]
        )
END

Although this seems to be working, I have questions:

1. Does the trigger follow the relational database's ACID principle? Is there any chance an insert might be committed but the trigger fail?
2. My IF and UPDATE statements look strange. Is there any better way to update the correct [Account] row?