Accounts.java

@Stateless
public class Accounts {

    @PersistenceContext
    private EntityManager em;
    ...
    public Account getLiabilitiesAccount() {
        TypedQuery<Account> findByNameQuery = em.createQuery("SELECT DISTINCT a FROM Account a "
        + "WHERE UPPER(a.name) = 'LIABILITIES'", Account.class);
        Account liabiltiesAccount = findByNameQuery.getSingleResult();
        return liabiltiesAccount;
    }
    ...
}

CustomerAccounts.java

@Stateless
public class CustomerAccounts {

    @PersistenceContext
    private EntityManager em;

    @Inject
    private Accounts accounts;

    ...
    public CustomerAccount create(String name, Money openingBalance) {
        Account liabilitiesAccount = accounts.getLiabilitiesAccount();
        ...
    }
    ...
}