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Cindy Nickell 5Cindy Nickell 5 

how do i restrict users access to their account, contact and opp records only.

OWD is private, role is at the bottom of the tree, sharing rule-account:account owner = high. If I give Read access to acct, cont and opp.on the profile, user can see all records, but if I remove read access at the profile, they cannot see any accounts, contacts or opportunities. Just need to have the user see only the records they own. 

Sharing settings for that Account would be based on account owner = "high" (I think this is a queue).
On the sharing with step, use public groups or roles and roles and subordinates and give access for the objects like read-only or read/write and save it 
Now, go to account list views and create one if you don't have. And add criteria like account record type = your account record type and visibility would be the users you want to see. 
Lemm knows if this helps.