This analogy seems a bit off, and I don't see how it simplifies things. I guess this is similar to the "Monad tutorial" problem, where the author forces a (ty

This analogy seems a bit off, and I don't see how it simplifies things. I guess this is similar to the "Monad tutorial" problem, where the author forces a (typically way off) analogy onto the reader. One concrete problem with "accounting as graphs" is that a transaction typically involves more than two legs, while Graph edges are ALWAYS associated with exactly two nodes. You can emulate this, of course, and the author hints as much in his description of complex "deals", but it raises the question whether graphs are the best analogy.