Money serves as a unit of value or common measure of value in terms of which the value of all goods and services are measured. This helps in measuring the exchange values of commodities. The prices of all the goods and services can be fixed in terms of money and the problem of expressing of the value of each commodity in terms of quantities of other goods, can be avoided, this function of money makes it possible to keep business accounts. It would not be possible to keep business account unless all business transactions are expressed in terms of money.