Civi posting additional records for recurring PayPal transactions
It's not feasible to replicate on the demo site in this case, which suggests posting an issue in JIRA is okay without that step -thanks for asking. 

However, as this is widely-used functionality it's possible you have something misconfigured or misinterpreted rather than there being an error in the code suitable for a JIRA issue bug report.

Could you edit your question here to include the relevant original and subsequent records from civicrm_contribution, civicrm_entity_financial_trxn, civicrm_financial_trxn and civicrm_financial_item as well as the civicrm_contribution_recur record? Please refer to the spec for the entries expected in each table for each contribution at 
https://wiki.civicrm.org/confluence/display/CRM/CiviAccounts+Data+Flow and explain how there are too many entries. 

(Sorry there's no spec for the contribution_recur table but it wasn't affected by CiviAccounts work.)