Being is a form of Be. Account is a type of Be. Account is related to Banking. Banker can be used for Banking. 
Identify is a type of See. See is a type of Accompany. Walk is a type of Accompany. Pace is part of Walk. 
Being --FormOf--> Be <--IsA-- Account <--RelatedTo--> Banking <--UsedFor-- Banker 
Identify --IsA--> See --IsA--> Accompany <--IsA-- Walk <--PartOf-- Pace 