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Network characterizations are developed for effecting contacts between accounting and mathematical programming. En route to these objectives some of the customary uses of double entry accounting are altered and related to suitable generalizations of classical network ideas such as the Kirchhoff node conservation laws. Extensions of the usual node-link incidence relations provide a basis for effecting these contacts. Concrete illustrations are supplied including a goods-flow-funds-flow model which is preceded by a simpler example involving a PERT-Critical Path application. The latter is examined in the context of a uni-dimensional physical flow involving time only while the former suggests how double entry can be extended to flows that involve a variety of different dimensions. A possibility for joint coordinated uses of programming and accounting of management planning is indicated and amplified and some of the implications for alterations in accounting practice are then examined. Suggestions for further extensions include probabilistic formulations and multi-dimensional objectives.