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Re:Accounting For Developers, Part I by helixfelix on Wednesday August 17, 2022 @11:35AM (#32497726)
This article [1] "Accounting for Computer Scientists" may help. Visualize money movement between Accounts / Nodes triggered by Transactions / Edges.

This model is used to construct a "Fund flow" representation of how money should be moved. One of the essential concepts we use to verify that money is moving through the system is "Clearing", where we add up all of the edges and the balance should equal 0 - that is money reached its intended destination.

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

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