Money as a unit of account implies that it can be

Money as a unit of account refers to its ability to be used to measure the value of goods and services. It can be counted in units, but this is not the only requirement for it to be a unit of account. Money serves as a common denominator for expressing the value of goods and services. It facilitates exchange by providing a standard measure for determining the value of goods and services in terms of money. Money can also be used to store value for future payments, but this is not necessarily tied to its function as a unit of account.