What you need to do is to identify the business objects.
corej2eepatterns.com/.../BusinessObject.htm
above link has a new version of the strategy (but the full description can be found in the book), but you can also find an older version in
java.sun.com/.../DataAccessObject.html
(try to find the new version which is much more helpful)

Regarding composite entity pattern have a read through
java.sun.com/.../CompositeEntity.html
you don't necessarily have to map an entity bean  to a business object. You can provide a top level persistent management component that perform queries for you and hide the data source access  from your session  facade or application. the patterns above are giving you the pros and cons of this in more detail.

About what you are saying as "business entities would not be that important to insert  a rec", may be not directly when accessing DB records, but understanding business entities gives you the possibility of utilizing the best strategy for identifying related entities and therefore simplified accessor methods. this will then result to higher performance, low network traffic and low inter-communication. you will then have a less complex design.