Accounting is a type of System. System is related to Memory. Memory is related to Image. Image is related to Doll. 
Lie is etymologically related to Position. the first thing you do when you Lie is Smile. 
Accounting --IsA--> System <--RelatedTo--> Memory <--RelatedTo--> Image <--RelatedTo--> Doll 
Position <--EtymologicallyRelatedTo-- Lie --HasFirstSubevent--> Smile 