Complex sentence: The money measurement concept underlines the fact that in accounting, every worth recording event or transaction is recorded in terms of money.A fact or a happening which cannot be expressed in terms of money is not recorded in the accounting books.
Split into simpler sentences: The money measurement concept underlines the fact that in accounting, every recorded event or transaction is measured in terms of money. Using this principle, a fact or a happening which cannot be expressed in terms of money is not recorded in the accounting books.