I am not an accountant. That said ... There are a few key pieces of functionality missing from this description, and what (I think) is a really important insig

I am not an accountant. That said ... There are a few key pieces of functionality missing from this description, and what (I think) is a really important insight that wasn't really emphasised. Key pieces missing: the hierarchical chart of accounts, and grouped transactions. (You want to be able to find each 'transaction' with Dell, even though one given transaction might include $4000 in depreciable assets, $1000 in extended warranties and other services, shipping, tax... each of which could be a different 'edge' on the graph itself.) And the insight is that it's the edges that count; nodes don't matter -- if you're storing "account" objects with a "balance" property, it ought only to be for caching.