Money in accounting terms:
1. What your financial statements are denominated in (unit of account)
2. What your invoices are denominated in (medium of exchange)
3. Top-most asset on your balance sheet (store of value)
Note that none of them are "what you buy things with", that's your method of payment and is conceptually orthogonal to what your money is.
Lack of understanding about this distinction led to the creation of bcash and its associated ideology.