account

勘定　—　Institutions

Counting and recording money as it comes and goes.

Penny of Offa757–796 Carolingian silver denarius8th–9th century Kōsō Tsūhō (Huangsong Tongbao)AD 1039–

⚠ To "balance the accounts," a common unit is necessary. No matter how many different types of coins one had, they were converted into a single unit for bookkeeping. This led to the concept of money of account.