A procedure allowing for the analysis of complex acoustic networks, including three-dimensional cavities described in terms of zero-dimensional equivalent elements, is presented and validated. The procedure is based on the linearization of the finite volume method often used in gas-dynamics, which is translated into an acoustic network comprising multi-ports accounting for mass exchanges between the finite volumes, and equivalent 2-ports describing momentum exchange across the volume surfaces. The application of the concept to a one-dimensional case shows that it actually converges to the exact analytical solution when a sufficiently large number of volumes are considered. This has allowed the formulation of an objective criterion for the choice of a mesh providing results with a prefixed error up to a certain Helmholtz number, which has been generalized to three-dimensional cases. The procedure is then applied to simple but relevant three-dimensional geometries in the absence of a mean flow, showing good agreement with experimental and other computational results.