Hand (unit) radix numbering system, where a hand is four inches. The hand, sometimes also called a handbreadth or handsbreadth, is an anthropic unit, originally based on the breadth of a male human hand, either with or without the thumb, or on the height of a clenched fist. On surviving Ancient Egyptian cubit-rods, the royal cubit is divided into seven palms of four digits or fingers each. Five digits are equal to a hand, with thumb; and six to a closed fist. The royal cubit measured approximately 525 mm, so the length of the ancient Egyptian hand was about 94 mm. In
Unit of account highest profit. The unit of account in financial accounting refers to the words that are used to describe the specific assets and liabilities that are reported in financial statements rather than the units used to measure them. That is, unit of account refers to the object of recognition or display whereas unit of measure refers to the tool for measuring it. Unit of measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary unit to be used; that is, whether it should be nominal units