[_pjoi]

FWIW, I've seen a number of financial systems, and even though accounts in the hierarchy might have names, they often have a hierarchically-oriented number with them.

e.g. Accounts Receivable #15000, A/R for Foo Corp #15001 and so on.

[p_l]

Some accounting laws actually mandate a numbered system of accounts that is a bit like Johnny Decimal, just without subdividing for specific companies (though it's definitely possible in some approaches - it's just that you need to categorize according to official hierarchy as well)