I struggled with the accounting concepts until I stumbled on this blogpost from Martin Kleppmann: https://martin.kleppmann.com/2011/03/07/accounting-for-compu.... After that I finally 'got' the accounting graph, and I don't care too much about the medium or the software anymore (its a google sheet in my case).
And on a somewhat unrelated note: his book on building data-intensive applications is another goldmine (on a different topic).