A quote from a related blog post: "Eventually I figured it out: basic accounting is just graph theory. Accounts = Nodes, Transactions = Edges"

https://martin.kleppmann.com/2011/03/07/accounting-for-compu...

Also probably worth checking out Martin Fowler's writing on accounting.

https://martinfowler.com/apsupp/accounting.pdf

https://www.amazon.com/Analysis-Patterns-Reusable-Object-pap...