Implementation is a type of Act. Act is related to Reply. Reply is related to Sentence. Sentence is related to Care. 
Accounting is a type of System. System is related to Memory. Memory is related to Image. Image is related to Doll. 
Implementation --IsA--> Act <--RelatedTo--> Reply <--RelatedTo--> Sentence <--RelatedTo--> Care 
Accounting --IsA--> System <--RelatedTo--> Memory <--RelatedTo--> Image <--RelatedTo--> Doll 