Speaking tangentially, there's a project on Sourceforge called Applewood Computers Accounting System https://sourceforge.net/projects/acas/
I had a look at it a few years ago, and decided it probably wasn't suitable for my purposes. Interestingly, I see that it was updated in June of this year. The original code stretches back decades, IIRC, and has been deployed in a commercial setting. I spoke to the author on one occasion.
I have a casual interest in retro stuff, so Cobol was kinda interesting to play with for awhile, but in the end I decided that it was hopelessly impractical.