If it does become a problem then one solution is to take sums at some point in time and start the ledger again paying each account from a contra account containing the previous balance.
By contrast, ALUs are stupendously well optimized for the baseline computational task of adding up integers.
The difference between nanoseconds and milliseconds is vast. It is consequently very often cheaper to recalculate a sum using data already in cache memory than to save it and later fetch it, or (even worse) to read a value precalculated by a neighbouring computer.
Furthermore, the distinction only matters for accounting systems at high scale. For the average small business accounting, it is de minimis: your computer performs more computation when resizing a browser window than it does in recalculating an account balance from scratch.