Account objects don't have a @path anymore but instead a @name and a @parent.
Also removed options (which were one option only, actually) from Account#each_parent. Namely, each_parent will only iterate over parents, and will not allow yielding the Account object on which each_parent was called. For that, let the caller himeself just do the operation on that object...
The @name is a string as given when openning the account. It's the terminal name of the account, i.e. Income.Salary has @name Salary.
The @parent is the Account object of the parent account. Account.open() is used to get that object.