Accounting can be Logical. Logical is related to Rational. Rational is related to Reason. 
Tiny is related to Sand. Sand is related to Part. Part is related to Bottom. Bottom is related to Basement. 
Accounting --HasProperty--> Logical <--RelatedTo--> Rational <--RelatedTo--> Reason 
Tiny <--RelatedTo--> Sand <--RelatedTo--> Part <--RelatedTo--> Bottom <--RelatedTo--> Basement 