I've seen a few attempts at "accounting for programmers" guides, some of which I came across while browsing HN (if you search you'll find plenty). The one I used to send new developers was one such guide[1]. They also have another on building a ledger[2]. These are a good start and I wish I could recommend a proper textbook that goes into more detail - detail that I wish I had known early on - but I learned mostly as I went along.

[1] https://www.moderntreasury.com/journal/accounting-for-develo...

[2] https://www.moderntreasury.com/journal/how-to-scale-a-ledger...