Exchange and conversion of resources are fundamental processes for businesses; that’s why many enterprise software systems track resources movement. The most valuable thing for an organization is money. Nonetheless, they also need to take into account other resources: goods, materials, labor.
Accountancy is a large and old profession. One of the most fundamental concepts in accounting is double-entry book-keeping: you keep track of states of accounts by tracking every single movement of resources. If you have all movement records, then you can recalculate balances of the accounts.