I was referring to the Martin Kleppmanm piece on "Accounting for Conputer Scientists". It seems like it was meant as an exercise in mapping accounting to graph theory, but somehow morphed into a go-to tutorial for accounting.

Looking at the comments on that website, it has even developed a sort of fanboyism. But IIRC, it led to some "interesting" insights when it was first discussed on HN, like "sales are liabilities".

I find the alleged impenetrability of basic accounting to be rather baffling in general.