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Final answer:
A unit of account serves as a standard numerical unit of measurement used to measure the value of goods and services.
Explanation:
Unit of Account is a standard numerical unit of measurement used to measure the value of goods, services, and transactions. It serves as a consistent means of keeping track of the worth of items and is a necessary component for commercial agreements involving debt. Money acts as a unit of account by providing a standard for measuring value and facilitating comparisons of different goods and services.
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